Tamil Nadu AAR rules on GST classification of slack adjusters used in buses, trucks, and trailers. Distinct tax rates of 28% and 18% apply based on HSN codes.
Tamil Nadu AAR ruled that title transfers within FTWZ fall under Schedule III of CGST Act, 2017, making them non-taxable. No ITC reversal is required.
ITAT Pune held that delay in filing of an appeal before CIT(A) needs to be condoned firstly by excluding COVID-19 pandemic outbreak period and further since rectification application was pending before CPC.
Calcutta HC grants interim stay on GST demand, citing the absence of GST Tribunal. Payment of 10% disputed tax required for stay continuation.
ITAT Mumbai held that addition under section 69 towards unexplained cash made by the AO without bringing any concrete evidence on record incriminating the assessee is not sustainable. Accordingly, addition u/s. 69 deleted.
Ensure GST compliance for FY 2024-25 by March 2025. Key tasks include LUT submission, ITC reconciliation, e-invoicing, QRMP selection, and Composition Scheme opt-in.
The appellant herein has merely utilized the credit and, to the extent that rule 3(4) of CENVAT Credit Rules, 2004 has not been shown to have been breached, is not concerned with the source of the credit.
JNCH announces automation of Customs refund applications. Manual submissions will only be allowed until March 31, 2025, after which online filing via ICEGATE is mandatory.
From April 1, 2025, businesses with multiple GST registrations must obtain ISD registration to distribute Input Tax Credit (ITC) among their GSTINs efficiently.
Revenue Officers को arrest और investigation की सीमित शक्तियाँ प्राप्त हैं। जानिए Customs और GST Act के तहत उनकी powers और Supreme Court के फैसले।