The dispute centers on whether GST applies to the entire maintenance amount or only the excess above ₹7,500 per month. The issue remains unresolved as higher judicial proceedings are pending.
The High Court held that assignment of leasehold rights amounts to transfer of an interest in immovable property and not a supply of services. The ruling clarifies that such transactions fall outside the scope of GST.
Despite major policy reforms and digitisation, businesses continue to face delays, inconsistent departmental practices, and avoidable litigation. The article highlights the gap between reform promises and practical implementation.
Unravel the GST implications for Electric Vehicle (EV) Charging Stations in India. As the government promotes sustainable transportation, this article explores the taxability aspects of charging services and emphasizes the need for clarity. Understand the GST impact, classification, and potential challenges faced by EV charging stations. Stay informed about the evolving regulatory landscape and its impact on the cost of EV charging.
Understand the Conundrum of And/Or in the Applicability of IGCR Rules, 2022 for Specified End Use. Stay updated with the latest customs regulations in India.
The Customs Department have recently started obstructing all the imports of alloy containing gold and platinum across the country and have created a ruckus in the industry since these are sensitive items whose rates fluctuate on a daily basis.
Introduction It has been a trite law that interest on delayed refund is assessee’s right, so much so that the CESTAT in the case of BSL Ltd. v. CCE [2019-TIOL-3407-CESTAT-DEL] has even gone ahead to grant interest over delayed payment of interest although there is no provision for payment of interest over interest, observing that […]
Goods and Service Tax Act, 2017, the most revolutionary indirect tax reform, brings many challenges along with it. One such issue is whether GST is leviable on services provided by the employer to its employee. In the GST regime, for any transaction to come under the purview of GST, it must be a supply under […]
‘Rules of Origin’ are principles, basis which the source country of a product is established, based on which tariff concessions or applicable duties are determined.The motive is to curb the imports by an abuse of Free Trade Agreement (FTA) route, taking advantage of lower tariffs by presentation of documents purporting that goods came from a country with which India has a trade agreement.
The medical devices, effective April 1, 2020 require registration in India. This is particularly applicable to all the manufacturers and importers of medical devices. It applies for practically all the medical devices. Prior to the amendment, only 37 categories of medical devices were regulated. However, from 1st April 2020, all medical devices have been roped […]