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Goods and Services Tax : Understand whether GST registration is mandatory for service exporters in India. Analysis of CGST and IGST provisions on inter-sta...
Goods and Services Tax : New GST notifications for hotels/restaurants: 'Specified Premises' introduced, 'Declared Tariff' removed. Learn opt-in/out rules &...
Goods and Services Tax : Delhi High Court directs GST refund release, rejecting tax department’s delay. Case highlights refund disputes and legal hurdles...
Goods and Services Tax : जानिए जीएसटी अधिनियम 2017 की धारा 108 के तहत पुनरीक्षण...
Goods and Services Tax : Discover how to navigate risks of ITC double claiming in post-GSTR-2B era. Learn practical tips for GST compliance, identify commo...
Goods and Services Tax : Odisha Finance Department clarifies that GST does not apply to compensation for land and building acquisition, advising government...
Goods and Services Tax : GST on commercial coaching services, exemptions for educational institutions, and book tax status. Details on revenue and relief m...
Goods and Services Tax : Government considers GST reforms based on industry feedback. Recent changes include ITC time extension, tax waiver, appeal deposit...
Goods and Services Tax : Online gaming tax collection lacks specific tracking. Govt issued notices for ₹1.43 lakh crore. GST at 28% applies to real money...
Goods and Services Tax : Tamil Nadu trade associations have requested GST reductions on food, camphor, and services. No GST Council recommendation yet on m...
Goods and Services Tax : Delhi High Court directs CGST authorities to review Ashok Kumar Sah’s pending GST cancellation request after initial misdirectio...
Goods and Services Tax : Kerala High Court remands Lulu Mall's ITC claim, citing Supreme Court's Safari Retreats ruling on input tax credit for constructio...
Goods and Services Tax : Orissa HC sets aside GST assessment order against Laxmikanta Panigrah after confirming tax payment was recorded but initially over...
Goods and Services Tax : Calcutta High Court allows delayed GST appeal in Eastern Impex case, directing appellate authority to hear appeal on merits, citin...
Goods and Services Tax : Madras HC allows Star Yarn two weeks to file GST appeal, citing counsel's death as reason for delay, despite order passed 2.5 year...
Goods and Services Tax : Detailed amendments to Notification No. 02/2017-Central Tax, revising territorial jurisdictions for Alwar, Chennai Outer, Jaipur, ...
Goods and Services Tax : CBIC invites proposals from CGST zones to reorganize territorial jurisdictions, aiming for a comprehensive assessment. Deadline fo...
Goods and Services Tax : CBIC newsletter notes Women's Day celebrations, post-budget interactions, and DRI's gold smuggling seizures in Bengaluru and Mumba...
Goods and Services Tax : A Group of Ministers (GoM) is set up to evaluate the feasibility of a special cess under GST for disaster relief and recommend a u...
Goods and Services Tax : The GST Council reconstitutes the GoM on Revenue Analysis with new terms of reference to assess revenue trends, compliance, and po...
Article contains synopsis of 18 recent advance rulings under GST pronounced by Advance Ruling Authorities of Various States ‘Advance ruling’ means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100 of the CGST […]
1. Meaning and definition of Job Work: Job work is defined under section 2(68) of Central Goods and Services tax (CGST) Act, 2017 as “job work means any treatment or process undertaken by a person on goods belonging to another registered person and the expression job worker shall be construed accordingly.” 2. Rate of GST […]
The Court held that the recovery of notice pay by the employer from employee does not amount to any service by the former to latter. The department was seeking to tax the notice pay received by the employer under the category ‘agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act’.
The GSTN website, very frequently stops working for hours together more particularly during last days of filing returns. The problem is more frequent and serious in remote, mofussil places. Frequent technical glitches in the GST portal are causing severe inconvenience, frustration and hardship to the taxpayers and tax professionals in complying with the statutory requirements.
Services being provided by the Applicant to BESCOM, MESCOM and HESCOM by way of construction erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of a civil structure or any other original works must predominantly be for use other than for commerce, industry, or any other business or profession.
Rahul Sharma Vs J. K. Helene Curtis Ltd. (NAA) Facts of the Case: The brief facts of the case are that the Standing Committee on Anti-profiteering vide its communication dated 11.03.2019 had requested the DGAP to conduct a detailed investigation as per Rule 129 (1) of the above Rules on the allegation that M/s Raymond […]
Samit Chakraborty Vs Cloudtail India Pvt. Ltd. (NAA) Facts of the case: The brief facts of the case are that the Standing Committee on Anti-profiteering vide its communication dated 11.03.2019 had requested the DGAP to conduct detailed investigation as per Rule 129 (1) of the above Rules on the allegation made by the Applicant No. […]
In re Macro media Digital Imaging Pvt. Ltd. (GST AAR Karnataka) 1. The transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is supply of service. 2. The classification of aforesaid supply of service is 9989 of the scheme of classification […]
In re Enlivening Technologies Pvt. Ltd. (GST AAR Karnataka) What would be the appropriate HSN classification for supply of motor vehicle (bus), which is bullet proof, blast resistance and built to suit the requirement of a VIP, enabling the VIP to carry on with his administrative functions, even during transportation and What would be the […]
In re M V Infra Services Pvt. Ltd. (GST AAR Karnataka) What is the rate of tax applicable on services provided under sub-contract to main contractor, who in turn provides to M/s Maharashtra State Skill Development Society (MSSDS), in respect of training of Building and other construction workers (skill development training) and admissibility of Sl. […]
