News

AAAR : Liquidated Damages taxable at 18%, Animal Carcass packed in LDPE bags not 'unit container' supply & more
Liquidated Damages taxable at 18%, Animal Carcass packed in LDPE bags not 'unit container' supply & more.....

AAAR : Turnkey EPC contract for 'solar power plant' erection constitutes 'composite' 'works contract' supply
Maharashtra Appellate Authority for Advance Ruling (AAAR) holds that EPC contract for supply of ‘solar power plant’ involving engineering, design,.....

AAR : IIM's executive Post-Graduate Program taxable, no E-way required for intra-state movement of 'unmanufactured tobacco'
IIM's executive Post-Graduate Program taxable, no E-way required for intra-state movement of 'unmanufactured tobacco'.....
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NAA : Holds 'Affordable Housing' developer guilty of profiteering for not passing 'ITC' benefit
National Anti-Profiteering Authority (NAA) finds a case of profiteering u/s 171 of CGST Act, 2017 by a builder observing that.....

AAR : Petro-products movement from refinery to export warehouse, not 'zero-rated supply', disallows ITC on freight
AAR holds that transfer of Petroleum products i.e. High Speed Diesel (HSD), Motor Spirit (petrol), and Aviation Turbine Fuel (ATF),.....

HC : Appellate Tribunal constitution prima-facie contrary to SC decision, Issues notice to Revenue
Madras HC issues notice to Revenue in writ petition challenging vires of Sections 109 and 110 of CGST Act / TNGST Act.....

AAR : Education services in affiliation to University, park maintenance for Govt., exempt, 'marine paints' not 'ship-parts' & more
Education services in affiliation to University, park maintenance for Govt., exempt, 'marine paints' not 'ship-parts' & more.....

AAR : Right to credit not absolute, rejects Café Coffee Day’s plea to discharge 18% GST
AAR holds that applicant, serving food and non-alcoholic beverages in restaurant, is not entitled to pay GST at 18% (CGST+SGST).....

HC directs applicant before Nodal Officer for CENVAT adjustment, admits challenge to restriction u/s 140(1)
HC directs applicant before Nodal Officer for CENVAT adjustment, admits challenge to restriction u/s 140(1).....

Gujarat HC strikes down Section 140(3)(iv), one year time period to avail transitional credit unconstitutional
HC strikes down clause (iv) of subsection (3) of section 140 which imposes a condition on availment of transitional input.....

AAR : Extends 12% rate to Railways sub-contractor, Supply & installation of ‘car parking system’ constitutes ‘works-contract’ & more
Extends 12% rate to Railways sub-contractor, Supply & installation of ‘car parking system’ constitutes ‘works contract’ & more.....
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AAR : Classification of Wet Baby Wipes, Face Wipes, Bath Towels, Polysulphide Sealant and more
AAR on classification of Wet Baby Wipes, Face Wipes, Bath Towels, Polysulphide Sealant and more.....

AAR : Taxability of project development services rendered under Govt. scheme, pooling sub-station construction, and more
Taxability of project development services rendered under Govt. scheme, pooling sub-station construction, and more.....

AAR : EPC contract for 'solar-power plant' constitutes a 'works contract', registration required by contractor for 'cold-storage' construction
EPC contract for 'solar-power plant' constitutes a 'works contract', registration required by contractor for 'cold-storage' construction.....

AAR : Rules on classification of printed leaflets, cargo trolley & heat shrinkable cable-joining kits
AAR rules on classification of printed leaflets, cargo trolley & heat shrinkable cable-joining kits.....

NAA : Holds HUL's distributor guilty of profiteering absent Vaseline’s price reduction despite GST rate slash
National Anti-Profiteering Authority (NAA) finds a case of profiteering u/s 171 of CGST Act, 2017 by a distributor and stockist of Hindustan.....

HC : Dismisses PIL challenging imposition of late fees for filing delayed returns under GST
Gujarat HC dismisses Public Interest Litigation (PIL) challenging the constitutional validity of Section 47 of CGST Act, 2017 which pertains.....

AAR : Marine-consultancy to foreign ship-owner not 'composite supply', O&M of Sewage treatment plant for Municipal Corporation taxable pre-January 25
Marine-consultancy to foreign ship-owner not 'composite supply', O&M of Sewage treatment plant for Municipal Corporation taxable pre-January 25.....

HC: Quashes writ pertaining levy of GST on complimentary IPL tickets basis newspaper reports
HC dismisses writ pertaining to levy of GST at 18% on complimentary IPL tickets on the basis of news published in local.....

CBIC to clarify GST on Duty Free Shops' supplies, states HC; Writ challenging migration process admitted
CBIC to clarify GST on Duty Free Shops' supplies, states HC; Writ challenging migration process admitteda.....