The Supreme Court stayed recovery of tax and interest demanded for non-deduction of TDS on foreign LTC reimbursements. The matter has been tagged with a related SLP for further consideration.
The High Court ruled that LTC involving foreign travel is not exempt under Section 10(5) and TDS must be deducted under Section 192. The appeal was dismissed as no substantial question of law arose.
Maharashtra AAR held that ElectroInk supplied with consumables under the Click Model is a mixed supply as no principal supply exists, attracting the highest applicable GST rate.
GST AAR Maharashtra ruled that commission received from foreign universities qualifies as export of services since the applicant is not an intermediary. Place of supply was held outside India, making the transaction zero-rated and eligible for ITC refund.
The Authority ruled that ITC on works contract services used to construct a breakwater is blocked since it results in an immovable property. The structure does not qualify under the plant and machinery exception.
The Supreme Court held that grounds of arrest must be furnished in writing and at least two hours before remand, failing which the arrest and custody become illegal.
The Authority held that a works contractor registered in Uttar Pradesh is not required to obtain separate GST registration in Rajasthan for a turnkey substation project. As no fixed establishment existed in Rajasthan, the location of supplier remained Uttar Pradesh.
The AAR held that services like printing, result processing, and online form filling for examinations are exempt under Notification 12/2017, after the Supreme Court clarified that even service recipients can seek advance rulings.
The Authority held that ordinary paper bags under Heading 4819 do not qualify for the 5% rate meant for Paper Sacks/Bags and bio-degradable bags. As the products were not shown to be biodegradable, GST at 18% under Entry 185 was upheld.
The Authority held plastic compostable bags classifiable under HSN 3923 29 90, and clarified that 5% GST under Notification 9/2025 applies only if goods are genuinely biodegradable.
