News
AAR : Fishing vessels parts classifiable under HSN 8902; No GST on warranty replacements
Kerala AAR holds that Marine propellers, Rudder set, Stern tube set, Propellers shaft, MS shaft for couplings used as part.....
AAR : Medicines, consumables, etc. supplied to ‘in-patients’ a ‘composite’ health-care supply, however, supply to ‘out-patients’ taxable
AAR holds that medicines, consumables and implants used in course of providing health care services to in-patients for diagnosis or.....
AAR : ’Parota’ different than ‘Bread’, classifiable under residuary Heading 2106, taxable at 18%
Kerala AAR holds that ‘Classic Malabar Parota’ and ‘Whole Wheat Malabar Parota’ is classifiable under Schedule III of GST laws.....
AAR : Medicines, consumables, etc. supplied to ‘in-patients’ a ‘composite’ health-care supply, however, supply to ‘out-patients’ taxable
AAR holds that medicines, consumables and implants used in course of providing health care services to in-patients for diagnosis or.....
AAR : Lease rent paid on land used for agricultural purpose exempt from GST
Kerala AAR holds that quit rent/ lease rent paid to Kerala Govt. on the land used for agricultural purpose i.e......
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AAR : 'Right-to-use' minerals including exploration and evaluation, taxable at 5% under reverse charge
Haryana AAR holds that services for ‘right to use’ minerals including its exploration and evaluation, is included in group 99733.....
AAR : Denies concessional rate on composite ‘work’ executed under various Govt. schemes for ‘business purpose’
Madhya Pradesh AAR holds that applicant, covered under definition of ‘Government Entity’ is not entitled to concessional rate benefit of.....
AAR : ‘Miltry Malai Mithai’/ ‘Rabdi’ taxable at 5% as 'Sweetmeat', however, no refund of tax paid available
Madhya Pradesh AAR holds that the product ‘Militry Malai Mithai’ packed in elongated pouches/sachets and ready for consumption, merits classification.....
NAA : Dismisses application, No case of profiteering maintainable absent cogent and reliance evidence
National Anti-Profiteering Authority (NAA) dismisses application alleging violation of provisions of Section 171 of CGST Act, 2017 absent supply of.....
NAA : Dismisses application absent furnishing requisite documents for investigating non-passing of rate-reduction benefit
National Anti-Profiteering Authority (NAA) dismisses application alleging violation of provisions of Section 171 of CGST Act, 2017 by a KFC.....
HC : Directs representation before Adjudication Authority for interest on delayed refund, TRAN-1 rectification subject to CBIC’s verification
HC : Directs representation before Adjudication Authority for interest on delayed refund, TRAN-1 rectification subject to CBIC’s verification.....
AAAR : 'Marine Consultancy Service' to 'Foreign Ship Owner' constitutes a composite 'intermediary service'
Maharashtra AAAR modifies decision of AAR, holds that ‘Marine Consultancy Service’ (MCS) provided to Foreign Ship Owner (FSO) constitutes a.....
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HC : Disallowing transitional credit on capital-goods 'in-transit' on GST Implementation date not discriminative/arbitrary
HC dismisses assessee’s writ challenging Section 140 (5) of CGST Act, 2017 which does not allow transitional credit of excise duty.....
AAR : Inputs transported to job-worker and goods received after processing, not 'taxable supply'
Kerala AAR holds that transport of inputs by applicant (a public sector undertaking, carrying refining activity of petroleum products) for processing through pipe.....
AAR : 'Inputs' conversion into 'industrial gases' for Principal, constitutes 'job-work', taxable at 18%
Kerala AAR holds that activity of conversion of 'inputs' received ‘free of cost’ (FOC) by applicant from Principal and manufacturing ‘industrial gases’.....
HC : Directs portal re-opening/manual TRAN-1 submission, Dismisses writ challenging Rule 117 & more
HC : Directs portal re-opening/manual TRAN-1 submission, Dismisses writ challenging Rule 117 & more.....
AAR : Ramming Mass taxable at 18% as 'refractory material', Quartz powder obtained by crushing Quartz stone taxable at 5%
Rajasthan AAR holds that ‘Ramming Mass’, used in lining of induction furnaces, being a Refractory Material is classifiable under HSN.....
AAR : Parts/equipment installed or fitted on ships imported by 'ship repairing unit' classifiable basis 'nature of use'
AAR rules on classification of goods/spares/parts/equipment (installed or fitted on ships) supplied on ships as “Parts of goods of headings.....
AAR : Electric Overload Travelling Grab Crane classifiable under HSN 84261100 taxable at 5% IGST
Maharashtra AAR holds that ‘Electric Overload Travelling Grab Crane (EOT Grab Crane)” to be supplied for use in the waste-to-energy.....
AAR : EPC contract for solar power plant erection and installation, a works contract, taxable at 18%
Rajasthan AAR holds that Erection, Procurement and Commissioning of Solar Generating System falls under the ambit of “Works Contract Service”.....