News
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HC : Dismisses writ pertaining to imported goods classification, relegates assessee to remedy under Customs Act
HC dismisses assessee’s writ in matter of classification of imported goods (i.e. diagnostic equipment) under Schedule II of IGST Notification.....
AAR : Denies exemption to National Skill Development Corporation approved 'educational course'
Maharashtra AAR holds that educational courses offered by applicant approved by National Skill Development Corporation (NSDC) cannot be construed as.....
AAR : Denies exemption to 'composite' ICT Projects executed for schools by non-Govt. entity
Odisha AAR holds activities undertaken by applicant under Information and Communication Technology (ICT) project for Govt. aided schools not eligible.....
Delhi HC issues Notice in writ challenging constitutional validity of anti-profiteering provision
HC issues Notice to Revenue in writ challenging the constitutional validity of anti-profiteering provision contained u/s 171 of CGST Act,.....
HC's notice to Revenue in writ challenging Rule 96 (10) of CGST Rules
HC issues notice to Revenue in writ petition challenging Rule 96(10) of CGST Rules, 2017 which restricts rebate of IGST.....
AAR : Issue of complimentary IPL tickets constitutes ‘supply’, ‘Lab manual’ classifiable as ‘printed books’ & not 'laboratory notebook'
AAR: Issue of complimentary IPL tickets constitutes ‘supply’, ‘Lab manual’ classifiable as ‘printed books’ & not 'laboratory notebook'.....
AAR : ITC ineligible on repair, maintenance of employees' residential accomodation, hospitals, guest houses
Odisha AAR holds applicant ineligible to claim input tax credit on various inputs/ services received for maintenance and repair work.....
AAR : Composite contract for water-supply taxable at 12%; Reactors used for Hand-Pump Water Disinfection taxable at 18%
Composite contract for water-supply taxable at 12%; Reactors used for Hand-Pump Water Disinfection taxable at 18%.....
AAR : ICT project implementation for schools constitutes a 'composite supply', ineligible for exemption
Maharashtra AAR rules that activities undertaken by applicant under Information and Communication Technology @ School Project (ICT Project) does not.....
AAR : Rules on ITC eligibility for 'medical equipment' manufacturer's 'Mechanical' & 'Electrical' Works
Maharashtra AAR rules on eligibility of ITC to applicant, engaged in manufacture of medical equipments such as dialyzers, blood tubing.....
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AAR : Promotion & marketing goods of overseas client an 'intermediary service', after-sales service not 'composite supply'
Karnataka AAR holds that provision of 'promotion and marketing services' in relation to scientific instruments used in research and development/quality.....
AAR : Rules on classification of RBD palm stearin, chilly cutter, dismisses applications involving 'place of supply' determination
AAR : Rules on classification of RBD Palm Stearin, Chilly cutter, dismisses applications involving 'place of supply' determination.....
NAA : Upholds profiteering by Maggi Noodles' dealer; Arbitrary price adjustment granting selective benefit 'impermissible’
National Anti-Profiteering Authority (NAA) finds a case of profiteering u/s 171 of CGST Act, 2017 by a dealer observing that.....
AAR : Rules on eligibility of ITC on demo cars, transitional credit on computers/laptops and more!
AAR : Rules on eligibility of ITC on demo cars, transitional credit on computers/laptops and more!.....
AAR : Threshold limit applicable to co-owners, medicines supplied to in-patients exempt, ITC reversible on plots sold after completion
AAR : Threshold limit applicable to co-owners, medicines supplied to in-patients exempt, ITC reversible on plots sold after completion.....
AAR : Free medical instrument supplied with other goods to hospitals, taxable as 'composite supply' at 18%
Kerala AAR holds that placement of specified medical instruments to hospitals, labs, etc. for use without consideration against an agreement.....
AAR : Rules on taxability of Khanij Sampada Sulk, Printing question papers for educational institutions, Teacher & Student Slates
Rules on taxability of Khanij Sampada Sulk, Printing question papers for educational institutions, Teacher & Student Slates.....
AAR : Cheque-books printed on job-work basis constitutes 'service', Aadhar-card supply taxable at 12%
AAR : Cheque-books printed on job-work basis constitutes 'service', Aadhar-card supply taxable at 12%.....
AAR : “Blasting activity” carried out using explosives, a ‘Composite supply’; Follows Bharat Pest Control SC-ruling
AAR: “Blasting activity” carried out using explosives, a ‘Composite supply’; Follows Bharat Pest Control SC-ruling.....
AAR : Holds hospitality services by SEZ Co-developer to clients in SEZ as ‘zero-rated' supply
AAR : Holds hospitality services by SEZ Co-developer to clients in SEZ as ‘zero-rated' supply.....