News
AAR : Unutilized EC, SHE Cess & KKC credit unavailable, upholds concessional 12% rate on low-cost houses
Unutilized EC, SHE Cess & KKC credit unavailable, upholds concessional 12% rate on low-cost houses.....
AAR : Spiritual goods supply, organizing Satsang by charitable trust constitutes 'business', liable to GST
AAR holds that applicant, a public charitable and religious trust registered u/s 12AA of Income Tax Act, engaged in spreading.....
Gujarat HC issues notice in writ challenging 'intermediary' related 'place of supply' provision
Gujarat HC admits writ petition challenging constitutional validity of Section 13(8)(b) of IGST Act, 2017 which deems place of supply.....
AAAR: 18% GST on ‘PVC mats’; Rejects appellant's "other textile floor coverings" classification
Maharashtra Appellate Authority for Advance Ruling (AAAR) upholds 18% GST on ‘PVC Floor Mat’ under Tariff Heading 3918 as “Floor coverings of.....
AAAR : Removing brand names from packages sold at exclusive stores, doesn't entail 'unbranded' supply
Maharashtra Appellate Authority for Advance Ruling (AAAR) finds no infirmity in AAR order, holds that mere removal of registered brand.....
Section 174 constitutionality under HC lens; Petitioners question State's power to 'collect' VAT post July 2017
HC grants interim stay in respect of notices issued by VAT & Luxury Tax Dept. after introduction of GST w.e.f......
AAAR : Promotion & marketing of foreign university courses, assisting recruitment, not 'export of service'
West Bengal Appellate Authority for Advance Ruling (AAAR) dismisses appeal against order of AAR which held that promotion & marketing.....
AAAR : Reclassifies block joining mortar to extend lower GST rate; Modifies AAR decision
West Bengal Appellate Authority for Advance Ruling (AAAR) classifies ‘SIKA Block Joining Mortar’ under Tariff Item 3824 as notified under.....
AAAR : Upholds AAR; UPS & battery supplied at combined 'single price' constitutes a 'mixed supply'
West Bengal Appellate Authority for Advance Ruling (AAAR) upholds the order of AAR, supply of UPS and battery under a single contract.....
HC: Allows provisional release; Cannot dilute statutory rigours for "trivial omission" in E-Way Bill
HC allows provisional release of goods detained for incomplete Part B of E-way Bill during inter-state movement owing to technical.....
Litigation Tracker : Revenue Bar Association challenges constitution of GST Appellate Tribunal before Madras HC
Revenue Bar Association challenges the constitution of GST Appellate Tribunal and qualification, appointment and conditions of services of members thereof,.....
SLP before SC challenging confirmation of GST on 'one-time premium' for leased land
SC issues notice to Revenue in SLP challenging judgment of Bombay HC that confirmed levy of GST on one-time lease.....
AAAR : Disallows ITC on cash carrying vans, ‘money’ transported does not constitute "goods"
Maharashtra Appellate Authority for Advance Ruling (AAAR) holds that Input Tax Credit is not available on purchase of motor vehicles,.....
HC: Invokes canon of 'constitutional avoidance' in Section 174 challenge; Directs Nodal officer to facilitate TRAN-1 uploading
HC: Invokes canon of 'constitutional avoidance' in Section 174 challenge; Directs Nodal officer to facilitate TRAN-1 uploading.....
AAR: Warehousing services of 'Tea' taxable, 'modelling dough' for children's use not classifiable as 'toys'
Warehousing services of 'Tea' taxable, 'modelling dough' for children's use not classifiable as 'toys'.....
Litigation Tracker : J&K HC's notice to Govt. over delay in processing claims under budgetary support scheme
J&K HC admits writ challenging delay in processing budgetary support claims promised under DIPP Notification dated October 5, 2017; Grants.....
HC : No Bank Guarantee invocation until appeal remedy exhaustion; IGST rebate restriction to EOUs under challenge
No Bank Guarantee invocation until appeal remedy exhaustion; IGST rebate restriction to EOUs under challenge.....
Ayurvedic skincare products classifiable as “cosmetics”, not “medicaments”; HDPE Woven Tarpaulins not “Textile Articles” & more…
Ayurvedic skincare products classifiable as “cosmetics”, not “medicaments”; HDPE Woven Tarpaulins not “Textile Articles” & more….....
AAR: Taxi aggregator "deemed supplier" of passenger transportation services, liable to GST
Karnataka AAR holds that applicant proposing to operate taxi aggregation business, shall be liable to tax on amounts billed by.....
AAR: No zero-rating benefit for coffee supplied through vending machines at SEZ units
Karnataka AAR holds that supply of non-alcoholic beverages / ingredients to such beverages to SEZ units using coffee vending machines,.....