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.
Understand GST provisions for invoices and credit notes in the sale of under-construction flats/shops, including time limits, e-invoice applicability, and refunds.
Karnataka AAR rules “Rapido” as an e-commerce operator liable for GST under Sec 9(5) CGST Act. Key points on GST liability and rates for services clarified.
GST registration in Uttarakhand now includes biometric Aadhaar authentication and document verification. Learn the updated process and requirements.
Discover the key highlights of India’s Union Budget 2024-25, including new schemes for employment, skilling, and infrastructure investments. Key tax changes and priorities outlined.
Summary of CBIC’s circulars issued on July 11, 2024, clarifying GST recovery, corporate guarantees, IGST refunds, and CSD refunds as per GST Council’s recommendations.
Get a detailed summary of the latest GST notifications and circulars issued on 10 July 2024, including changes in GSTR 1, ISD mechanisms, and more.
