News
AAR : ‘Liquidated damages’ awarded pursuant to arbitration constitutes ‘supply’, taxable at actual amount
Maharashtra AAR holds that liquidated damages awarded to the applicant by the International Chamber of Commerce (“ICC”) pursuant to arbitration.....
AAR : Animal carcass in LDPE / HDPE bags without mentioning weight/ number, not “unit container” supply
Maharashtra AAR holds that supply of whole animal carcass (sheep / goat) in frozen state packed in LDPE bag and.....
AAR : Crane moved from HO to branch for further supply, taxable, however, such movement for repairs not 'supply'
Movement of tyre mounted & crawler cranes from one GST registered office to another of the applicant for further supply.....
AAR : Absent natural bundling, Electro-Ink supplies along with consumables, constitutes 'mixed and continuous' supply
Supply of Electro Ink with consumables to authorised reseller and distributors for onward sale to customers of HP Indigo Presses.....
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”.....
AAR : Issue of Pollution Under Control (PUC) Certificate taxable at 18% under residuary entry
Goa AAR holds that activity of issuance of Pollution Under Control (PUC) Certificate for vehicles is covered under Residual Entry.....
AAR : Building and mounting of body on chassis, supply of 'service', taxable at 18%
Goa AAR holds that the activity of building and mounting of body on the chassis provided by the principal under.....
AAR : ‘Electrical Wiring Harness’ classifiable under HSN 85443000 taxable at 9% CGST only w.e.f. November 15, 2017
Tamil Nadu AAR holds that ‘Electrical Wiring Harness’ which are insulated wires and cables with connectors used in the automobile.....
AAAR : ‘Ada’, a commodity produced from maida/rice flour classifiable under HSN 1902 as ‘Seviyan’ at 5%
AAAR rules on classification of “Ada”, a commodity produced from maida or rice flour or mixture thereof while answering a.....
AAAR : Activity of supplying food to employees constitutes 'supply', expenses recovered from employees liable to GST
Kerala AAAR upholds order of AAR that recovery of food expenses from employees for canteen service is covered under ‘outward.....
AAR : Allows withdrawal of application for determining GST rate on food supplied at canteen, cafeteria
AAR allows applicant to withdraw application for advance ruling for determination of tax rate applicable on canteen/cafeteria located in an.....
AAR: ‘Agricultural Seedling Trays’, classifiable as article of plastic under CTH 39269099, taxable at 18% GST
Tamil Nadu AAR holds that ‘Agricultural Seedling Trays’ made of plastic are classifiable under CTH 39269099 which covers “Other articles.....
AAR : Event management support service provided to registered recipient outside State, liable to 18% IGST
Goa AAR holds that event management support services provided by applicant in Goa to a person registered in Maharashtra is.....
AAR : Reimbursement by HO to liason office not liable to GST absent ‘supply’
Tamil Nadu AAR holds that liaison activities undertaken by applicant while acting as communication channel between parent company and Indian.....
Delhi HC admits writ challenging Rule 117 which imposes restriction on availing transitional credit
Delhi HC admits writ challenging validity of Rule 117 of CGST Rules imposing a time limit on filing of TRAN-1 form.....
AAR : Rules on taxability of forward contract settled by differential rate payment & pooling of land by way of amalgamation
AAR : Rules on taxability of forward contract settled by differential rate payment & pooling of land by way of amalgamation.....
HC : 'Lottery' an actionable claim, liable to GST, upholds levy of differential tax
HC holds that lottery can be taxed under Central CGST Act as well as West Bengal (WB) GST Act, 2017.....
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AAR : 'Agent' liable to GST on commercial built-up area sale on Housing & Urban Ministry's behalf
Delhi AAR holds the applicant liable to pay GST u/s 9(1) of CGST Act, in respect of sale of commercial.....
AAR : Advance amount received for ‘villa’ sale liable to GST, storing 'fresh eggs' in shell 'exempt'
AAR : Advance amount received for ‘villa’ sale liable to GST, storing 'fresh eggs' in shell 'exempt'.....
AAR : Road construction on DBOT basis and annuity received for O&M, taxable, entire ITC exigible
Rajasthan AAR holds that activity of construction of roads and bridges for Public Works Dept. of Rajasthan on design, build,.....