Madras High Court clarifies that tax liability under HAM contracts arises on invoice issuance or payment receipt, not upon project completion.
AAAR confirms that motor vehicle parts are classified under HSN 8708, attracting a GST of 28%, ensuring clarity on car seat cover taxation.
The GST Council has exempted Extra Neutral Alcohol from GST for liquor production, addressing dual taxation issues in the Indian alcoholic beverages industry.
Explore Section 11A of the CGST Act, clarifying GST non-recovery due to common practices and its implications for taxpayers.
The Supreme Court upheld that royalty payments to the government are not taxes, dismissing a review petition against a 2024 ruling involving Steel Authority of India.
Madras High Court allows Ohm Srinivasa Paper Boards to pay pending excise tax dues in 12 monthly installments, directing partial payment starting August 2024.
The Madras High Court clarifies that a single Show Cause Notice cannot cover multiple assessment years, ensuring separate SCNs for each year for tax assessments.
Fortified Rice Kernels attract an 18% GST as per AAAR ruling in Chhattisgarh, classifying them under Chapter 19 of the Customs Tariff Act.
Patna High Court invalidates penalty order on goods detention for exceeding 7 days post-notice, emphasizing compliance with CGST Act procedures.
The Supreme Court clarifies ITC on commercial properties under CGST, applying the functionality test to determine if a building qualifies as “plant or machinery.”
