News
AAR : Frozen meat supplied to Indian army in HDPE bags absent information related to weight/quantity packed not ‘unit container’ supply
Maharashtra AAR holds that frozen meat/ goat in HDPE gunny bag which do not indicate any information related to weight/.....
AAR : Goods moved from a place located outside taxable territory and delivered outside taxable territory, an 'exempt supply'
Maharashtra AAR holds that supply of goods which are moved from a place located outside taxable territory and are delivered.....
AAR : Catering services to Industry/Corporate under B2B & B2C model, taxable at 5% under amended Notification No. 11/2017
Maharashtra AAR holds that catering services provided by applicant under B2B and B2C model to Industry/Corporates/their employees, shall be classified.....
AAR : Services of back-office administrative, accounting support & payroll-processing, to overseas client, not ‘zero-rated’ supply
Maharashtra AAR holds that back office administrative and accounting support services, pay-roll processing and maintenance of employee records, rendered by.....
AAR : Duty Free Import Authorisation (DFIA), different from ‘Duty Credit Scrips’, liable to GST
AAR holds that Duty Free Import Authorization (DFIA) licences, issued to allow duty free import of inputs that go into.....
AAR : Lottery distributor/agent procuring tickets from other State Govt. liable to GST under Reverse Charge Mechanism (RCM)
Maharashtra AAR holds the applicant i.e. lottery distributor or agent liable for payment of IGST on reverse charge basis under.....
AAR : Education/Training provided through co-operative training centres/district co-operative boards, not exempt
Maharashtra AAR holds that activity of applicant, a state level apex training institute, conducting education and training programs through its.....
AAR : Testing services performed in respect of prototype supplied by overseas entity, not 'zero-rated' supply
Maharashtra AAR holds that testing services provided by applicant in respect of prototype supplied by overseas group entity, is liable.....
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AAR : 'Penal interest' collected for default in EMI re-payment, constitutes a 'supply', liable to GST
Maharashtra AAR holds that penal/default interest collected by applicant, a non-banking financial company providing various types of loan, for delay.....
HC : Orders release of goods seized for mere-typographical error in e-way bill
kerala HC directs release of seized goods, finds mention of distance as 280 kms instead of 2800 kms in the.....
HC : Quashes 'seizure' order where provision requiring possession of Transaction Declaration Form (TDF) rescinded
Allahabad HC allows assessee’s writ, quashes seizure order passed u/s 129(1) of CGST Act, 2017 for non-availability of Transaction Declaration.....
HC : Holds seizure 'illegal' where Notifications making e-way bill system/Rules effective 'rescinded'
Allahabad HC sets aside seizure order passed by Revenue in respect of goods (i.e. laminated rolls) transported from Ahmedabad to.....
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HC : Directs hand-over of premises sealed for over a month, sealing cannot assume ‘indefinite’ life
Delhi HC directs removal of seal where premises of assessee was sealed on behalf of Delhi Goods and Services Tax.....
HC : Allows adjustment of tax paid under ‘SGST’ to ‘IGST’, directs detained goods' release
Kerala HC allows adjustment of amount wrongly remitted under head 'SGST' to 'IGST' in respect of goods detained during transit.....
HC : Allows interim custody of seized motor-car transported without e-way bill, holds Section 129 compliance 'mandatory'
Kerala HC allows petitioner (motor-car dealer) to secure interim custody of goods (i.e. motor vehicle) transported from Puducherry to Kerala which.....
AAR : ICT project implementation by corporate entity a 'composite supply', ineligible for exemption
Odisha AAR holds activities undertaken by applicant under Information and Communication Technology (ICT) project for Govt. aided schools not eligible.....
AAR : ‘Polypropylene Leno bag’ made from Polypropylene fabric classifiable under HSN 63053300
West Bengal AAR holds that ‘Polypropylene Leno bag’ made from Polypropylene fabric using strips or like of width not exceeding.....
AAR : Biofos Mono Calcium Phosphate/ Di Calcium phosphate animal feed supplement, exempt from GST
Andhra Pradesh AAR holds that “Biofos Mono calcium Phosphate/ Di calcium phosphate animal feed supplement” falling under HSN Code 23099090.....
AAR : Air-cooled condenser (ACC), being part of Waste to Energy plant, taxable at 5% GST
Andhra Pradesh AAR holds that Air-Cooled Condenser (ACC) system supplied by applicant to buyer for use in waste-to-energy project, falls.....
AAR : Custom milling of paddy, transportation, packing, a 'composite supply', taxable at 5%
Chattisgarh AAR rules that single contract for custom milling of paddy (i.e. production of rice on job-work) along with provision.....