Goods and Services Tax India: Read all latest GST news, articles, notification, circulars, case laws news on, MVAT DVAT PVAT GST GSTN IGST CGST GST Council GST Rates SGST GST Forms GST Rules.
Goods and Services Tax : Discover the structure, powers, and recent updates of the GST Council in India, including key decisions from the 53rd GST Council ...
Goods and Services Tax : Explore GST exemptions for educational institutions under Notification 12/2017(CTR) and case laws. Learn how these exemptions appl...
Goods and Services Tax : Understand Input Tax Credit (ITC) under GST: Learn about eligibility, conditions, and types of ITC. Stay updated with latest amend...
Goods and Services Tax : Understand the time limit to avail Input Tax Credit (ITC) under Reverse Charge Mechanism (RCM) and the implications for registered...
Goods and Services Tax : State directives needed to stop police from illegally checking invoices/e-way bills, hindering trade. Only GST officials have this...
Goods and Services Tax : Explore the interoperable services of E-Invoice1 and E-Invoice2 systems, boosting efficiency and reliability for taxpayers. Learn ...
Goods and Services Tax : Discover the latest API updates for E-Invoice and E-Way Bill systems, including interoperable services and new error codes for sea...
Goods and Services Tax : Join CA Sachin Jain for a live course on Input Tax Credit from a litigation perspective. Gain practical insights and master ITC co...
Goods and Services Tax : CBI arrests CGST Superintendent and Inspector in Solan, HP, for demanding and accepting Rs.8000 bribe, leading to searches and ong...
Goods and Services Tax : CBI arrests Superintendent of Central GST & Central Excise in Berhampur for accepting Rs. 15,000 bribe from complainant regarding ...
Goods and Services Tax : Explore the Supreme Court judgment denying anticipatory bail for GST summons under Section 69, with interim protection detailed. F...
Goods and Services Tax : Detailed analysis of AAAR Chandigarh ruling on GST applicability for Chhattisgarh State Power Generation Company Limited's Abhivah...
Goods and Services Tax : Explore the GST implications on rejected paddy under Section 101 of CGST Act in Chhattisgarh. Learn about HSN classification, tax ...
Goods and Services Tax : Detailed analysis of GST AAAR Goas ruling on Chowgule & Company Pvt Ltd's appeal regarding IGST liability and unutilized ITC refun...
Goods and Services Tax : Explore the GST implications on one-time concession fees in the Goa Tourism Development Corporation Limited case. Detailed analysi...
Goods and Services Tax : Explore the integrated services of NIC-IRP e-invoice-1 and e-invoice-2 portals, launching on July 18th, 2024. Learn about seamless...
Goods and Services Tax : Explore CBIC achievements, updates, and recent cases in the July 2024 newsletter from the Ministry of Finance, Department of Reven...
Goods and Services Tax : GST rates on solar cookers, fire water sprinklers, parts of poultry-keeping machinery, pre-packaged agricultural produce and suppl...
Goods and Services Tax : Latest GST clarifications on services including Indian Railways, RERA, digital payments, insurance schemes, and accommodation serv...
Goods and Services Tax : Learn how exporters can claim refund of additional IGST paid due to price increases post-export. Details on application process an...
In re Conservia Ecocrafts India Private Limited (GST AAR Karnataka) What is the rate of tax applicable under GST on Areca Palm Leaf Plates? The Areca Leaf plates made out of pericarnium of areca leaves are liable to tax at 2.5% from 22.09.2017 under the CGST Act as per entry no. 198A of Schedule I […]
In re M/s The Nurserymen Co-operative Society (GST AAR Karnataka) Whether the landscape development and maintenance of garden work for State and Central Government Departments, all government local bodies (Municipalities and Corporations) etc. and other government undertakings through contract from sub-contracts attracts GST as inward supplies from those vendors? Even after assuming the activity of […]
In re M/s Bhavika Bhatia (GST AAR Madhya Pradesh) Services provided by the applicant for transportation of students and staff of the contracee’s Institute/college under contract carriage by non-air conditioned buses is exempt from GST as per clause (b) of SI. No. 15 of Notification No. 12/2017-Central Tax (Rate), dated 28.6.2017. However the exemption will be […]
The product in question viz. Utility Vehicles, predominantly designed for transportation of goods conforming to the norms of Category N vehicles as per Automotive Industry Standards AIS 053, shall merit classification under Chapter 8704 of the GST Tariff and shall be chargeable to GST at the rate prevailing at the time of supply.
In the instant case we find that the applicant have been awarded a consolidated contract for carrying out different specified works at Shri Singaji Thermal Power Project, which includes erection, commissioning, installation etc. We also find it necessary to place on record that there are certain items mentioned in the subject contract including, but not limited to, ‘Fitness Centre cum Gym’, which definitely do not find place in the ambit of essential work entrusted by the State Government to MPPGCL. Needless to mention that such work shall not qualify for exemption as envisaged under Sr.No.3(vi) to the Notification no. 11/2017-CT(Rate), in as much as it does not fall within the scope of work entrusted by Government of Madhya Pradesh to MPPGCL.
In re M/s World Researchers Associations (GST AAR Madhya Pradesh) A joint reading of activities covered under the Notification and the activities performed show that Promotions of Research and Publishing of online research journal are not activities contemplated in the exemption entry since they do not fall under care or counselling; or spreading public awareness; […]
In re M/s Madhya Pradesh Power Generating Company (GST AAR Madhya Pradesh) The services of coal beneficiation and transportation are two different supplies and they will attract the following rates: a. Coal Beneficiation: GST @18% (CGST 9% + SGST 9%) under SAC9997 b. Transportation by a GTA by road @5% (CGST 2.5% + SGST 2.5%) […]
In re Assistant Commissioner, State Tax, Park Street Charge, Kolkata (GST AAAR West Bengal) Providing service of construction of a dwelling unit in a residential complex, bundled with services relating to the preferential location of the unit and right to use car parking space and common areas and facilities constitutes a composite supply with construction […]
Intimation for voluntary Payment of Tax, Interest and Penalty (Form No. DRC-3) DRC-3 is an online form which is required to file by taxpayers to intimate payment of Tax, interest and penalty voluntary. Mistake is common and natural for all who execute work and takes decisions. Under GST law statue has provided to disclose mistake […]
DIRECTORATE GENERAL OF GOODS & SERVICES TAX INTELLIGENCE, ZONAL UNIT, AHMEDABAD. 6th & 7th Floor, I-The Address, Near Sola Fly Over, Off : SG Highway, Ahmedabad – 380060 Phone: 079-26477011; Fax: 079-29600116. F. No. DGGI/AZU/Gr ‘A’/12(4)/118/2019-20 Dated: 24.09.2019 PRESS NOTE Acting on specific intelligence that a few units located in Kandla SEZ at Gandhidham, (Gujarat) […]
