News
AAR : GST applicable on building handed over under JDA, service tax payable on services provided upto June 2017
Karnataka AAR holds applicant liable to GST on the value of building constructed and handed over to the land owners in.....
AAR : ‘Tutti Fruity’, a product of Papaya classifiable under CTH 2006, as preparation of fruits
Karnataka AAR holds that “Tutti Fruity’ being the product of Papaya is covered under Chapter heading 2006 which deals with preparations.....
AAR : Rules on taxability of supply of food, medicines, etc. to patients as part of health- care services
Karnataka AAR rules on taxability of supply of food, medicines, etc. to both in-patient and out-patient in conjunction with health-care, where.....
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HC : Dismisses writ appeal, upholds release of goods detained only upon furnishing bank guarantee
Kerala HC dismisses writ appeal against order of Single Judge which had set aside challenge to Rule 140 of CGST/SGST.....
HC: Form GSTR-3B, not GSTR-3 to be filed under Rule 61(5), admits challenge to Commissioner's power to issue conditional notification
Delhi HC disposes writ pursuant to Revenue’s affidavit that return filed in Form GSTR-3B is not in addition to return.....
AAR : Land owner liable to GST on premises developed under JDA intended for distribution to family members
Karnataka AAR holds that applicant, being the land owner, is liable to GST on premises allotted to him intended to be.....
AAR : ‘Turbine Generator Set’ supplied for use in ‘waste to energy’ project not classifiable as ‘renewable energy device’
Karnataka AAR holds that ‘Turbine Generator Set’ supplied by applicant for use in waste to energy project is not covered under.....
NAA : Holds HUL's distributor guilty u/s 171, 'profiteering' amount not confined to November 14 stock
NAA upholds a case of profiteering u/s 171 of CGST Act, 2017 against Johnson & Johnson’s (J&J’s) distributor of Baby.....
Delhi HC’s order in writ challenging anti-profiteering provisions
Delhi HC’s order in writ challenging the constitutional validity of anti-profiteering provision contained u/s 171 of CGST Act, 2017 : Delhi HC.....
Gujarat HC admits writ challenging IGST on imports, ITC denial & IGST exemption on capital goods
Gujarat HC issues notice in writ challenging: (i) IGST levy on import of goods, (ii) provisions of Rule 89(4) of.....
AAR : Sodium Bicarbonate, Sodium Sulphate, etc. not exempt as ‘animal feed’, but classifiable as Organic & Inorganic chemicals, taxable at 18%
Maharashtra AAR holds that the product imported by applicant viz. DL Methionine, Sodium Bicarbonate, Betaine HCL, Tryptophan, Threonine, Lysine HCL,.....
AAR : Providing Assistants/Helpers to Security Guards of Municipal Corporation, exempt
Maharashtra AAR holds that security services provided by the applicant in the form of providing security guards to Pimpri Chinchwad.....
AAR : Hiring buses to Municipal Corporation for passenger transportation, while retaining effective control, taxable at 18%
Maharashtra AAR holds that the services rendered by the applicant to Nagpur Municipal Corporation (NMC) by way of giving out.....
AAR : Commission received for acting as an “intermediary” in International/Cross-border transaction, not export, liable to 18% GST
Maharashtra AAR holds that commission received for acting as Broker or facilitator in procuring Purchase Orders (POs) from Indian Customer.....
AAR: ‘Fan Coil Unit’, to control temperature of place, classifiable as Air conditioning machines part, not as Refrigerator/Freezer
Maharashtra AAR holds that ‘Fan Coil Unit’ (FCU), consisting of fan motor, heat exchanger and PCB, is classifiable under Tariff Sub.....
AAR : Supply of Marine Fuel Additive Chemicals to vessel outside taxable territory, without physical import, a ‘non-taxable supply’
Maharashtra AAR holds that, supply of marine fuel additive chemicals to be delivered to vessel at Singapore Port, without bringing.....
NAA: Not passing CVD benefit post-GST constitutes 'profiteering', directs fresh investigation covering all products
NAA upholds a case of profiteering u/s 171 of CGST Act, 2017 in respect of imported goods i.e. Milling Machines and Sintering.....
P&H HC's notice in writ challenging ‘pre-import’ condition for imports against Advance Authorization
P&H HC issues notice to Ministry of Finance, Commerce and DGFT in writ challenging ‘pre-import’ condition imposed under Sr. No......
Delhi HC admits challenge to Rule 117, Petitioner contests Gujarat HC decision in Willowood
Delhi HC admits petitioner’s writ challenging Rule 117 of CGST Rules, 2017 which denies transitional credit where declaration in TRAN-1.....
AAR : Inner-Wheel Club activities not 'charitable', Annual membership/subscription fees charged by association taxable
West Bengal AAR holds that activities of applicant, affiliated to International Inner Wheel and administrative body for all Inner Wheel.....