News
AAR : Child development program using Abacus not ‘art’ or ‘recreational activity’; Denies exemption
AAR : Child development program using Abacus not ‘art’ or ‘recreational activity’; Denies exemption.....
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Requests Govt. orders for TRAN-1 correction for typographical errors; Directs temporary seal removal on petitioner’s premises
Requests Govt. orders for TRAN-1 correction for typographical errors; Directs temporary seal removal on petitioner’s premises.....
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Gujarat & Cuttack HC grants stay against DRI's coercive action for 'pre-import' condition violation
Gujarat & Cuttack HC grants stay against proceedings initiated by DRI for breach/non-compliance of pre-import condition imposed vide Notification No......
HC : Restricting dealer's right to carry-forward transitional credit subject to furnishing declarations not unreasonable
Gujarat HC upholds constitutional validity of second proviso to Section 140[1] of Gujarat GST Act, 2017 (GGST) which limits right.....
SC : GST Compensation Act, not colourable legislation, upholds levy as mere increment to GST
SC rules that Compensation to States Act, 2017 is not beyond the legislative competence of Parliament, does not transgress the.....
Tax imposed basis Circular sans amendment in Notification violative of GST Act, ICAI's suggestions on Annual Return & more...
Imposition of tax basis Circular sans amendment in Notification violative of GST Act, ICAI's suggestions on Annual Return & more........
AAR : Printing examination papers for 'Educational Institutes' exempt, Rules on ‘Polypropylene Leno bag’ classification
Printing examination papers for 'Educational Institutes' exempt, Rules on ‘Polypropylene Leno bag’ classification.....
NAA : No profiteering by Subway India's franchisee where base-price increase commensurate with ITC denial
National Anti-Profiteering Authority (NAA) finds no case of profiteering u/s 171 of CGST Act, 2017 by a franchisee holder of.....
AAAR : Denies ITC on stock transfer by HO to branches at zero value
West Bengal Appellate Authority for Advance Rulings (AAAR) modifies AAR order to the extent of clarifying that “No input tax credit…would.....
NAA : Finds case of profiteering by cosmetic dealer where basic-price increase exactly equaled rate-reduction
National Anti-Profiteering Authority (NAA) finds a case of profiteering u/s 171 of CGST Act, 2017 by a cosmetics dealer observing.....
AAR : Denies concessional rate for electricity distribution lines construction, Food supplied at Snack Bar/ food court taxable at 5%
Denies concessional rate for electricity distribution lines construction, Food supplied at Snack Bar/ food court taxable at 5%.....
AAAR : “Abhivahan Shulk” collected by Forest Division for carrying forest produce taxable at 18%
Uttarakhand AAAR dismisses appeal against order of AAR which held that ‘Abhivahan Shulk’ (Transit Fee) charged and collected by Forest Division in.....
AAR : Supply of solar inverter, battery, a “composite supply”; ITC available for erecting infrastructure, distinguishable from "telecommunication tower"
AAR : Supply of solar inverter, battery, a “composite supply”; ITC available for erecting infrastructure, distinguishable from "telecommunication tower".....
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HC : Quashes seizure, penalty imposed on goods transported without E-way Bill under redundant provisions
HC quashes seizure orders and notices alleging that goods were not accompanied by E-Way Bill-01 prescribed under U.P. GST Act.....
Gujarat HC admits writ challenging Rule 89(5), MP State officers competent to issue seizure order under IGST Act
Gujarat HC admits writ challenging Rule 89(5), MP State officers competent to issue seizure order under IGST Act.....
AAR : Royalty paid towards mining rights of 'stone boulders' taxable at 5% under 'reverse charge'
Haryana AAR holds that Annual Dead Rent/Royalty paid by applicant towards mining of stone boulders under license granted by Govt. taxable as.....
AAAR : Absent natural bundling, EPC contract for solar power plant not ‘composite supply’, Lease rentals payable by hospital taxable
Absent natural bundling, EPC contract for solar power plant not ‘composite supply’, Lease rentals payable by hospital taxable.....
AAR : Single contract for supply & installation of Solar-Water Pumping taxable as ‘works contract’
AAR : Single contract for supply & installation of Solar-Water Pumping taxable as ‘works contract’.....
AAR : IGST applicable on ‘ocean freight’, denies concessional rate for ‘Electrical Cables’ & more
AAR : IGST applicable on ‘ocean freight’, Denies concessional rate for ‘Electrical Cables’ & more.....
AAR : Food supplied to industrial units taxable at 18% upto July 26, 2018, rules on classification of disc brake pads, cattle feed
Food supplied to industrial units taxable at 18% upto July 26, 2018, rules on classification of disc brake pads, cattle feed.....