Gujarat High Court, in the case of Gujarat Chamber of Commerce and Industry & Ors. vs. Union of India & Ors., held that the transfer of industrial land under an assignment agreement constitutes the sale of immovable property and is not subject to GST.
Taxpayers can now file rectification applications for ITC demand orders under GST Notification 22/2024. Learn the process and download required forms online.
55th GST Council meeting recommends tax reductions, exemptions, and compliance measures, including lower GST on fortified rice kernels and exemption on gene therapy.
Allahabad High Court quashed a GST registration cancellation order citing lack of valid reasons, violations under Section 29(2), and denial of personal hearing.
West Bengal AAR rules food supply to hospital canteens taxable under GST. Catering services by third parties not exempt under healthcare composite supply.
GST on aggregator services for diagnostics is taxable at 18%. AAR Karnataka clarifies GST obligations and non-eligibility for TCS under e-commerce rules.
The Supreme Court upheld the validity of CGST Section 17(5)(c) & (d), ruling the term “plant or machinery” differs from “plant and machinery.” Functional test applies to buildings.
Essel Mining’s handover of buildings and railway sidings to OMCL is taxable under GST as a service, not a sale, per AAR Odisha’s recent ruling.
Punjab & Haryana HC rules arrest under Section 69 of CGST Act is invalid without tax determination under Sections 73/74. Case: Vishal Chauhan Vs Haryana GST.
Allahabad High Court ruled that excess stock found during inspection cannot justify confiscation under Section 130 of the GST Act. Case: Vijay Trading Co. vs. Commissioner.
