Get the ruling on the classification of Solar Home Lighting System and applicable GST rate. Understand the provisions of the CGST Act and UPGST Act. Learn about HSN code 94055040 and the tax implications. Read the analysis and conclusion by R2V2 Technologies Pvt Ltd (GST AAR Uttar Pradesh).
AAR ruled that hostel accommodation charging less than INR 1,000 per day from August 2021 till July 18, 2022 is exempt from GST. However, from July 19, 2022 and onward the exemption longer applies, and the applicable GST rate is 12%.
A detailed analysis of the bail case involving Ravinder Nath Sharma and the Union of India at the Allahabad High Court. Get insights into the court’s judgment related to GST recovery and illegal arrest allegations.
Get insights from the Sunlight Cable Industries case as the Bombay High Court quashes Revenue’s order on withholding IGST refund. Explore the assessment of double benefit claims.
SC held that, value of items which were directly delivered to customer’s place and which never entered in factory of assessee should not be added to assessable value of goods supplied by assessee.
Key highlights from the 50th GST Council Meeting: Changes in tax rates, trade facilitation measures, compliance streamlining, and proposed amendments in GST law. Stay informed with the latest GST updates.
HC set aside penalty order passed under Section 112(a) of Customs Act, 1962 and held that assessee cannot be penalized for abetting illegal import as there is no evidence that assessee has knowledge of import of prohibited goods.
GST implications for services provided by a university to its affiliated colleges & Students. Learn about ruling by GST AAR Kerala, stating applicability of GST and exemption under Notification No. 12/2017-Central Tax (Rate).
Understand the tax rates and rulings for marine vessel parts, replacement during warranty periods, and input tax credit eligibility under GST. Read the rulings provided by GST AAR Kerala in the case of S. Radhakrishnan, Bright Metal Works.
Understand the reverse charge liability under Notification No. 13/2017 CT (Rate) on payments made to the Government of Kerala for the change of land description and construction permissions. Read the ruling by GST AAR Kerala in the case of Manappuram Finance Limited.
