News

AAAR: Royalty paid to Govt. for assignment of mining lease, taxable at 18%, upholds AAR Order

Rajasthan AAAR finds that activity of assignment of rights to use natural resources merits classification under Service Code 997337 [Licensing.....

Aug 22,2019

AAAR: Credit of Central GST paid in Haryana not available in Rajasthan, upholds AAR

Rajasthan AAAR upholds order of AAR which ruled that ITC of Central GST paid in Haryana was “not admissible” to.....

Aug 22,2019

AAAR: Supply, design, etc. of solar water pumping system, taxable as supply of ‘goods’ & ‘services’

Rajasthan AAAR rules that activity of supply, design, installation, commissioning and testing of solar energy based water pumping systems whose.....

Aug 22,2019

HC : Grants 4 month extension for furnishing bank guarantee where substantial amount paid

Gujarat HC grants extension of 4 months for furnishing Bank Guarantee for a sum of Rs.55,00,000/-; Notes that 3 equal.....

Aug 21,2019

HC: Directs re-opening of portal for TRAN-1 submission noting technical glitches

Delhi HC directs Revenue to either re-open the Portal to enable the Petitioner to file its TRAN-1 Form electronically else.....

Aug 21,2019

HC: Grants interim relief, pending adjudication over whether notice of confiscation without seizure holds good

Gujarat HC directs release of vehicle and goods of assessee in a case of seizure of vehicle and confiscation of.....

Aug 21,2019

HC: Issues notice in writ challenging ‘Net ITC’ definition under Rule 89(5)

Bombay HC issues notice in a writ challenging the vires of Rule 89 (5) of CGST Rules, 2017 giving the formula for computation of refund of ITC in.....

Aug 21,2019

HC: Chief Justice to determine 'scope' of interest liability u/s 50, notes Member's differing views

Chief Justice to decide the issue whether the interest on delayed filing of the Returns arises automatically u/s 50 of.....

Aug 21,2019

AAAR: 'Dietary/health supplements' taxable as ‘Other food preparations’ under GST, upholds AAR

West Bengal AAAR upholds the order of WB AAR holding that dietary/health supplements merits classification under HSN 2106 as per.....

Aug 21,2019

AAAR: Refuses to delve into merits of appeal filed beyond limitation period

Karnataka AAAR dismisses the appeal w.r.t. classification of Evacuated/Vacuum Tube Collectors (ETC/VTC), being time barred; Notes that AAR in its.....

Aug 21,2019

AAAR: Affirms classification of ‘Power Bank’ as ‘Accumulator’ under HSN 8507, upholds AAR

Karnataka AAAR upholds AAR order classifying ‘Power Banks’ under heading 8507 affirming that Power Bank was always considered as an.....

Aug 21,2019

AAR: Part of fishing boats, vessels and house boats taxable @ 5%

Kerala AAR holds that propeller shaft, gum metal bearing, SS rods etc. being parts of fishing boats, vessels and house.....

Aug 19,2019

AAR: ‘Wet Wipes’ not classified as Medicaments / Sanitary products, taxable at 14%

Tamil Nadu AAR rules that the product ‘Wet wipes’, made up of Non-woven cellulose material and used as sanitary towel,.....

Aug 19,2019

AAR: Entire member’s contribution taxable where same exceeds Rs. 7500 per month

Tamil Nadu AAR holds that reimbursement/contribution by a residential welfare association (RWA), registered under Tamil Nadu Societies Registration Act, 1975,.....

Aug 19,2019

AAR: Classifies ‘Nicotine’ based alternative for smokers under heading 38.24, taxable at 18%

Karnataka AAR classifies ‘Nicotine Polacriliex Lozenge’ (NCT) under heading 38.24, covered under Sr. No. 97 of Schedule III to Notification.....

Aug 19,2019

AAR: Packaged Frozen seafood supplied to institutional customers, not exempt despite non-mention of Brand-name

Kerala AAR holds that packed frozed seafood supplied to institutional customers is not eligible for exemption in terms of Notification.....

Aug 19,2019

AAR: Allows separate GST registration to multiple companies functioning in a ‘co-working space’

Kerala AAR holds that multiple companies providing services which share a co-working space/virtual space may take separate GST registration; Observes.....

Aug 19,2019

HC begins hearing in McDonalds anti-profiteering matter, excessive power delegation to NAA assailed

Bombay HC begins hearing in writ petition filed by Hardcastle Restaurant (Petitioner operating restaurants under McDonald’s brand name) challenging the National.....

Aug 16,2019

Chhattisgarh HC restrains coercive action for now, in writ challenging interest recovery

Chhattisgarh HC restrains Revenue from taking any coercive step till the next hearing of writ petition filed by Petitioner challenging levy.....

Aug 16,2019

HC: Directs Revenue to conduct verification/adjustment of assessee’s 'transitional credit' claims

Madras HC disposes the writ directing the Revenue to do the verification exercise of assessee’s transitional claims under Rule 121.....

Aug 16,2019

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