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Nitin Ranjan

Latest Posts by Nitin Ranjan

Inverted Duty Structure Refund : Rule 89(5) held to be Ultra Vires

August 10, 2020 10548 Views 1 comment Print

Recently in the case of VKC Footsteps vs. Union of India [2020-TIOL-1273-HC-AHM-GST] the Gujarat High court has held that Rule 89(5) of the CGST Rules, 2017 is Ultra Vires as it is inconsistent of Section 54(3) of the Parent CGST Act, 2017.The issue examined here was whether it was correct to deny the Refund of […]

E-commerce under GST regime

July 29, 2020 13746 Views 0 comment Print

E-Commerce under gst regime As the Commerce of Goods and Services moves Online with a Fast Pace in a COVID-19 World it is intriguing how the new indirect tax regime would be able to deal with these transactions. The Aim is not only to capture and tax these transactions easily and fairly but to also […]

Education Services Under GST

July 25, 2020 22353 Views 3 comments Print

The Definition of Education as given by the Supreme Court in the Loka Shikshana Trust v/s CIT Case , is   that ‘education is process of training and developing knowledge, skill and character of students by normal schooling.’ Though not explicitly defined under GST Act, ‘Education’ has been classified in the heading of 9992 of Service […]

OIDAR Services Under GST Regime

July 24, 2020 24882 Views 0 comment Print

What is OIDAR? Online Information Database Access and Retrieval services (hereinafter referred to as OIDAR) is a category of services provided through the medium of internet and received by the recipient online without having any physical interface with the supplier of such services. E.g. downloading of an e-book online for a payment would amount to […]

Works Contract & Medical Prosthetics under Taxation Law

July 24, 2020 1746 Views 0 comment Print

In the GST Era, the issue of Works Contract is simplified as the charging section (Section 9 of the CGST/SGST Act) makes no distinction between goods and services. Also, the term ‘works contract’ has been limited to immovable property only now.

Anti-Profiteering Methods in Goods and Services Tax

June 8, 2020 2115 Views 1 comment Print

Initially, the body was introduced for two years but the same has been extended for two more years. Till date, the body has passed 137 orders most of which have found the suppliers guilty of profiteering. There is no appeal provision in the Act but various parties in cases of larger amounts have been preferred Writ Applications in High Courts and generally stay on the order has been granted. In some cases, the appeals have been found to be in favour of the party.

Arrest, Bail And Compunding in GST

May 21, 2020 2049 Views 0 comment Print

Recently a single member High Court Bench has provided for conditional bail of the accused on the condition that they may approach the GST authorities for Compounding of their Offenses as provided under the act. Compounding of Offenses as provided by Section 138 of the GST law would allow the accused to avoid criminal prosecution […]

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