News
AAR : Tower Package supply contract including materials, transportation, in-transit insurance, a ‘works contract’ service
West Bengal AAR holds that contract for Tower Package (comprising of erection of series of transmission towers linked together by.....
HC admits challenge over ITC availment restriction of taxes paid pursuant to adjudication proceedings
HC issues Notice to Revenue in writ challenging Section 142(8) of CGST Act which restricts availment of ITC on taxes.....
HC : Restrains Revenue from invoking bank guarantee until appeal remedy exhausted/time-barred
Kerala HC restrains authorities from invoking bank guarantee (furnished for tax/penalty and goods release) until assessee exhausts its statutory appeal.....
HC : Directs releases of detained vehicle due to e-way bill expiry, upon furnishing bank guarantee
Kerala HC directs authorities to release assessee’s goods and vehicles on furnishing of Bank Guarantee for tax and penalty and.....
HC : Directs Revenue to place alternative remedy where dealer unable to upload data online leading to registration cancellation
Orissa HC directs Revenue to place alternative authority with Sales Tax Officer or appropriate officer before whom manual returns can be.....
AAR : Dismisses application filed by the recipient of supply in relation to imported agri-produce
Tamil Nadu AAR rejects application sought for determining applicability of Exemption under SI. No. 54(e) of Notification No. 12/2017-Central Tax in relation to.....
AAR : One-time concession fee for long-term lease granted by Goa Govt. undertaking, taxable under GST
Goa AAR holds that one-time upfront concession fee charged by the applicant, an undertaking of Government of Goa, for lease of 60 years.....
AAR : Composite ‘works contract’ for Govt. Department taxable at NIL till goods value does not exceed 25%
Rajasthan AAR holds that activity of O&M of Fluoride Control Project on ESCO model and O&M work is a ‘works contract’ undertaken.....
AAR : Additional discount passed from DCA to customer in nature of 'pure-agent', not 'supply'
Rajasthan AAR holds the transaction between Del Crede Agent (DCA/ Applicant) and the customer for passing on specified bonus is.....
AAR : Classifies Roller chains and Silent chains used is engines under CTH 7315 liable to 18% GST
Tamil Nadu AAR holds “Roller chains” classifiable under CTH 73151100 and “Inverted tooth chains or silent chains” under CTH 73151290.....
AAR : No GST on sub-contract of services provided by Govt entity to Govt
Uttarakhand AAR holds that as works contract services provided by applicant (Govt. entity) to Central Govt. i.e. Ministry of External.....
AAR : Services from sweet shop cum restaurant ‘composite supply’, subject to GST @ 5%
Uttarakhand AAR holds that in case of sweetshop cum restaurant, the services from the restaurant is a principal supply involving.....
AAR : Classifies 'Comprehensive maintenance contract' as 'composite supply', 'equipment supply & replacement' a 'mixed supply'
Rajasthan AAR rules on taxability of services provided on customer's equipment under: (i) Comprehensive maintenance services agreement and (ii) Equipment.....
HC : Allows assessee to make representation before Nodal Officer in terms of Grievance Redressal mechanism
Delhi HC disposes assessee’s writ seeking to amend the claim in these petitions by challenging the vires of Section 140(3) of CGST.....
HC : GST ushered to minimise manual interventions, Revenue's insistence to pay tax on detained goods through cash/DD untenable
Kerala HC directs the Assistant State Tax Officer to release the detained goods and the vehicle where the petitioner paid the tax.....
AAR : Transfer/Processing fees for ancillary services relating to Industrial plot lease taxable at 18%
Chandigarh AAR holds that transfer fee, extension fees, conversion fees, processing fees, etc. in relation to services ancilliary to lease of Industrial.....
Delhi HC stays NAA's order, questions methodology used to calculate 'anti-profiteering' quantum
Delhi HC stays order of National Anti-Profiteering Authority (NAA) wherein authority found case of profiteering u/s 171 of CGST Act, 2017 by.....
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HC : Allows filing TRAN-1 grievance with Redressal Committee with liberty to approach HC absent action
Bombay HC allows Petitioner to withdraw writ, pursuant to direction from GST Council to make its grievance to concerned Nodal Officer.....
NAA : Holds McDonald's guilty of profiteering where base-price increased on eve of tax reduction
National Anti-Profiteering Authority (NAA) finds a case of profiteering u/s 171 of CGST Act, 2017 by Respondent, operating restaurants under.....
NAA : Profiteering not established where base price reduction exceeds additional ITC available
National Anti-Profiteering Authority (NAA) dismisses application alleging violation of provisions of Section 171 of CGST Act, 2017 by Respondent, observes.....