In re Swan LNG Pvt. Ltd (GST AAAR Gujarat) ITC is not available on input, input services and capital goods on purchased for the construction of the LNG jetties The AAAR, Gujarat, in the matter of M/s. Swan LNG Pvt. Ltd [Advance Ruling (Appeal) No. GUJ/GAAAR/APPEAL/2022/06] has held that the Liquefied Natural Gas (“LNG”) jetties […]
CESTAT set aside the order denying the CENVAT Credit to the assessee in respect of outward Goods Transport Agent supply for period prior to April 01, 2008. Held that, the CBIC has prescribed certain conditions for allowing credit which need to be satisfied and remanded back the matter for passing a fresh order after verifying the documents to ascertain that whether the assessee has fulfilled such conditions.
Understand the classification of packaged software as supply of goods. Learn about the AAR ruling and the implications for licensing services.
djudication Order is non est in the eye of law, as the same has been passed without issuance of proper Show Cause Notice (SCN) and thus, amounts to violation of principles of natural justice.
AAR ruled that installation services for highway lighting systems cannot be considered as Construction services under SI. No. 3(iv)(a) of Notification No. 11/2017 – Central Tax (Rate) thus, ineligible to benefit of 12% GST.
AAR held that no GST shall be levied on services provided to educational institution for conducting entrance examination.
AAR held that assessee providing marketing services to a foreign company and acting as a conduit between a foreign company and its Indian customers to be considered as intermediary.
HC set aside the demand order passed in Form DRC-07 by the Revenue Department, on the grounds of non-speaking order. All the relevant aspects of the matter were not considered and were not reflected in order.
CESTAT held that, escalated value received under a contract for service of construction of road during GST regime, shall be added to the original contract value and the actual transaction value should be considered for payment of tax.
Ensure smooth GST compliance for FY 2021-22 with these important activities. Reconcile ITC, follow up with suppliers, and more for a seamless transition.
