News

HC's notice to Council, CBIC over NAA order alleging profiteering against detergent company

Delhi HC issues notices to GST Council, Department of Revenue, National Anti-profiteering Authority (NAA) and CBIC in writ challenging order passed.....

Feb 19,2019

AAR : Treats pre-fabricated warehouse as 'immovable property', denies ITC on inward supplies

West Bengal AAR holds that the warehouse constructed by the applicant constitutes immovable property, denies input tax credit (ITC) on.....

Feb 19,2019

HC : Upholds constitutional validity of 'saving and repeal' provisions contained u/s 174 of GST Act

HC upholds constitutional validity of saving clause contained u/s 174 of Kerala State Goods and Services Tax Act, 2017 (KSGST.....

Feb 19,2019

HC : Directs release of attachment over bank accounts subject to requirement of minimum balance

Gujarat HC directs release of bank accounts of the petitioner provisionally attached vide notices issued u/s 83 of Gujarat Goods.....

Feb 18,2019

HC : Directs release of vehicle detained for single e-way bill generated for multiple invoices

Kerala HC directs release of vehicle detained for generating single e-way bill for three invoices upon executing a simple bond;.....

Feb 18,2019

HC: Directs authorities to allow the petitioner to file revised FORM TRANS 2 either electronically or manually

Kolkata HC directs the authorities to allow the  petitioner to file a revised FORM TRAN 2 either electronically or manually.....

Feb 18,2019

AAR : Rules on classification of plastic broom sticks and portable sprayer

Diu & Daman AAR holds that the product ‘Plastics Broom – Sticks’ merits classification under HSN code 96032900 under the Head ‘Others’,.....

Feb 15,2019

AAR : Manpower Services provided to Hospitals cum Medical Colleges/State Universities, taxable

Haryana AAR holds that Manpower Services to Hospital Cum General medical college and State University  do not qualify for Exemption under Sr......

Feb 15,2019

AAR : Denies ITC of GST charged by contractor for hiring of buses/cars for transportation of employees

Haryana AAR holds that applicant is not eligible to take ITC on GST charged by the Contractor for hiring of.....

Feb 15,2019

AAR : Immovable property leasing, agricultural produce related support services, a ‘mixed supply’, taxable at 18%

Haryana AAR holds that services of leasing of immovable property and support services in relation to agricultural produce provided by.....

Feb 15,2019

AAR : Mining services of ‘Boulders’ from Govt. classifiable under heading 9973, taxable at 5% under reverse charge

Haryana AAR holds that the services involving mining of boulders and extraction of minor minerals, by the State of Haryana.....

Feb 15,2019

AAR : ITC can be availed only on receipt of goods, however, liability to pay tax arises basis ‘time of supply’

Haryana AAR holds that in case of invoices being raised by supplier in previous month and goods being received in.....

Feb 15,2019

AAR : Pollution control devices treated for use in waste to energy plants, classifiable under Chapter 8421, taxable at 2.5%

Haryana AAR holds that pollution control device merits classification under Chapter Heading 8421 of First Schedule of Customs Tariff Act,.....

Feb 15,2019

AAR : ‘Merger of firm with Company’ not ’Supply’, un-utilized ITC balance transferrable

Haryana AAR holds that the applicant on merger of its proprietorship firm as a going concern with a private limited.....

Feb 15,2019

AAAR : Upholds 18% GST on ‘sourcing support’ to foreign parent, but classification as ‘export’ outside jurisdiction

AAAR upholds decision of AAR which ruled on taxability of various services provided by applicant to its associate concern in Hong.....

Feb 15,2019

AAAR : Upholds AAR, fee retained towards forfeited loyalty reward points not 'actionable claim', taxable as ‘service’

AAAR upholds order of AAR which held that amount retained by appellant due to expiry of Payback points constitutes a.....

Feb 15,2019

AAR : Supply, design, installation and O & M work of water pumping systems for Govt. dept. taxable at 12%

Rajasthan AAR holds that activity of supply, design, installation, commissioning and testing of solar energy based water pumping  systems and a.....

Feb 14,2019

AAR : Denies ITC of Central Tax paid w.r.t. accommodation services availed outside State

Rajasthan AAR denies ITC of Central Tax paid in Haryana to the applicant registered in the state of Rajasthan where.....

Feb 14,2019

AAR : Refuses to provide ruling on matter pertaining to past period

Rajasthan AAR refuses to provide a ruling u/s 95(a) of CGST/ RGST Act on the questions of applicant being related to past-period;.....

Feb 14,2019

AAR : Place of provision of transport service construable as ‘place of business’, requiring registration

Rajasthan AAR holds that place of business for providing the transport service shall be the registered place of business where.....

Feb 14,2019

Pages