Learn the implications of the 9-judge SC decision on GST and mining royalty. Explore the distinction between royalty and tax, and its effect on service tax/GST.
Madras HC upholds the authority of GST Intelligence Officers to pass orders under Section 2(91) of the CGST Act, advising petitioners to pursue appeals.
Delhi HC rules Revenue Department cannot block ITC beyond available credit in the Electronic Credit Ledger under Rule 86A of CGST Rules, protecting taxpayer rights.
Madras High Court rules aluminium foil containers fall under Chapter 7615 with 12% GST. This decision overturns prior 18% GST classification.
सुप्रीम कोर्ट ने किराए पर दिए जाने वाले भवनों के निर्माण पर ITC की अनुमति दी। जीएसटी परिषद द्वारा स्पष्टीकरण लंबित है।
The Supreme Court upheld the validity of CGST Section 17(5)(c) & (d), ruling the term “plant or machinery” differs from “plant and machinery.” Functional test applies to buildings.
