News
SC grants liberty to move representation before GST-Council, in petition against 5% GST on 'Disability-Equipment
SC grants liberty to Petitioner to move a representation before the GST Council for exemption of GST on mobility devices,.....
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HC: Rebate-denial to Advance-Authorisation holders operates prospectively w.e.f. October 23, 2017, dismisses challenge to Rule 96 (10)
Gujarat HC upholds validity of sub rule (10) of Rule 96 of CGST/GGST Rules substituted vide Notification No. 54/2018 Central.....
HC: Upholds Commissioner’s power to authorize ‘arrest’ prior to adjudication/assessment completion
Gujarat HC in a detailed 176 page order disposes a batch of petitions, rules that power to arrest as provided under.....
NAA: Reduction of movie ticket base-prices nullified profiteering, directs DGAP to recompute amount
NAA holds that Devi 70 mm has complied with the provisions of Section 171 of the CGST Act, 2017, as.....
NAA: Signature Builder guilty of denying additional ITC to flat buyers, however, withdraws penalty notice
NAA holds Respondent-Builder guilty of profiteering and not passing on benefit of additional ITC to home buyers and violating provisions.....
NAA: Alton Buildtech guilty of profiteering, entire amount of ITC available post GST-period amounts to additional ITC benefit
NAA upholds profiteering allegation to the tune of Rs. 6.24 crores in relation to Respondent’s project ‘Aangan’ for not passing.....
Karnataka HC stays Rs. 62 crores demand, to examine validity of provisions restricting ITC on 'building-construction'
Karnataka HC stays SCN demanding ITC of about Rs.62 crores (approx.) in writ petition challenging credit restriction u/s 17(5)(c) &.....
Consensus eludes taxpayers & Revenue on framing issues, HC to hear NAA Constitutional challenge on Dec 7
Delhi HC to hear batch of 37 writ petitions assailing constitutional validity and legality of Section 171 of CGST Act as.....
Delhi HC directs CBIC, GST-Council to operationalize State-CWF, issues notice in petition filed by 'Samsonite'
Delhi HC directs "The Secretary, GST Council .....to co-ordinate with the State Government and place the matter before the GST Council,.....
AAR: “Inspection and testing” services for grapes not “necessary” for their production, denies exemption
Tamil Nadu AAR holds that the activities carried out by applicant, viz. testing for chemical residue, grading based on physical.....
AAR: Installing bus body on chassis, ‘supply of services’, classifiable under ‘Motor vehicle and trailer manufacturing services’
Tamil Nadu AAR holds that activity of body building undertaken on a truck chassis made available by a customer to.....
Delhi HC allows Litecon Industries to deposit principal profiteered amount in instalments, lists matter on December 21
Delhi HC allows ‘Litecon Industries Pvt. Ltd.’ to deposit balance principal profiteered amount i.e. after deduction of GST already paid.....
AAR: Pure consultancy services to Government exempt from GST and to private individuals taxable @18%
Karnataka AAR holds that pure consultancy services (without supply of goods) like project management consultancy services including construction, supervision, quality.....
AAR: Tur/Green Gram supplied from farmers to NAFED exempt, denies TDS applicability and ITC on gunny bags
Karnataka AAR exempts supply of KharifArhar (Tur) and Green Gram by Applicant to National Agriculture Co-operative Marketing Federation Limited (NAFED).....
AAR: ITC to be restricted on Medicines, Food and Beverages supplied as part of ‘Health Care Services’
Karnataka AAR holds that the ITC is required to be restricted on medicines used in the supply of health care.....
AAR: Rejects advance ruling application, ruling being sought by ‘recipient of services’
Tamil Nadu AAR rejects application seeking clarification on the tax liability on the services specified in the lease agreement signed.....
AAR: Provision of education kits, raincoats, boots, socks ‘exempt supply’, ineligible for ITC
Tamil Nadu AAR holds that supply of education kit/cost-free kit to students of government aided schools for which consideration is.....
AAR: IIT Madras Alumni Association liable for registration under GST, services rendered constitutes ‘supply’
Tamil Nadu AAR holds that transaction between alumni association and its members as defined in their Memorandum of Association (MOA).....
AAR: Leasing of 'pathway' leading to one's dwelling unit by Chennai Metro taxable at 18%
Tamil Nadu AAR rules that leasing of a pathway to a person leading to its dwelling unit by Chennai Metro.....
Bombay HC to examine GST levy on transfer of development rights under JDA
Bombay HC issues notice in a writ petition challenging GST levy on transfer of development rights under the Joint Development Agreements.....