Understand Section 17(5) of the CGST Act, 2017, listing goods and services where Input Tax Credit (ITC) is restricted, with specific exceptions outlined.
Understand Section 16 of India’s Companies Act 2013 for mandatory name changes conflicting with existing companies or trademarks. Learn compliance steps and legal triggers.
Learn about Section 10 of the CGST Act 2017 and the GST Composition Scheme for small taxpayers. Understand eligibility, rates, conditions, and compliance.
Learn about the impact of GST exemption changes on PG and hostel accommodations in India, the confusion over new rules, and the ongoing debate on “per person” interpretation.
Madras High Court held that Input Tax Credit (ITC) barred by limitation in terms of section 16(4) of the CGST Act but within period prescribed in terms of section 16(5) of CGST Act is eligible. Accordingly, order quashing ITC set aside.
Supreme Court held that engineering and technical service fee/ charges paid to local agent of foreign supplier constitute an integral condition of sale of imported goods and hence includible in the assessable value of imported goods.
Allahabad High Court held that bail granted to accused involved in passing on of fraudulent Input Tax Credit under GST considering the ground of parity, since regular bail granted to other co-accused involved in the matter.
Mumbai Income Tax Appellate Tribunal rules compensation to flat owner for construction nuisance is a non-taxable capital receipt, citing earlier precedents.
IBBI First Appellate Authority order on Jitendar Sood’s RTI appeals regarding information sought from the CPIO and delay in response.
Supreme Court rules Telangana High Court should not have used writ powers in a GST detention case when statutory appeal remedy was available under Section 107.
