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.
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.
