Appeal filed to Central Portal of GST instead of State Portal of GST – ‘obligatory on the part of the authorities concerned in such an event to bring it to the notice of the appellant that the appeal has been filed before the wrong authority’. Case – Tropical Beverages Pvt. Ltd. Vs Union of India […]
Whether Section 17(5)(h) covers inputs or outputs/Finished goods Case of loss of Inputs during manufacturing process in Madras High Court Ruling – Loss of input when consumed during manufacturing process – such loss is not covered by situations u/s 17(5)(h) – ITC reversal not required: HC (M/s. ARS Steels & Alloy International Pvt. Ltd., vs […]
The provision of hostel accommodation along with food facility, Play Room, Gym, Housekeeping, Room Cleaning to the students wherein consolidated amount is charged from the students is Mixed Supply.
Refund of input services not available under inverted duty structure – Madras High court. Recently a ruling has been passed by Madras High court wherein it has been held that 54(3)(ii) does not infringe Article 14 and thus refund of only inputs is available under inverted duty structure (“IDV”) (section 54(3)(ii). This judgement is in […]
Recently in a advance ruling by Kerala authority for advance ruling , it has been held that applicant cannot take input tax credit for expense incurred in connection with corporate social responsibility expenses.
