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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 : Mohit Enterprises Vs Commissioner of State GST And Vat Department of Trade And Taxes Delhi (Delhi High Court) Delhi High Court, in...
Goods and Services Tax : Allahabad High Court dismissed the writ petition and held that seizure of goods under section 129 of the IGST/ CGST Act can be don...
Goods and Services Tax : Bombay High Court held that registered person making a zero rated supply under LUT may claim refund of unutilized credit including...
Goods and Services Tax : Karnataka HC voids GST order clubbing multiple years. Section 73 of KGST Act mandates separate notices per financial year....
Goods and Services Tax : Allahabad High Court ruled that GST penalty under Section 129 is valid if goods are moved for job work without a properly filled d...
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...
Whether GST Payable on Penalties and Liquidated Damages Levied by Govt. or Local Authorities? Further to my Article ‘Whether GST Applicable on Liquidated Damages?‘ Published in Taxguru on 9th Jan’2020, many readers inquired, ‘Whether GST Payable on Penalties & Liquidated Damages Levied by Govt. or Local Authorities?’ Let’s discuss on the subject in this article […]
Goods and Service Tax is the best step in India’s indirect tax reforms. GST is a path breaking indirect tax regime which creates a national common market. GST was implemented not only to get rid of fallacies of the then indirect tax models but also to improve tax compliances and check black market operations. The […]
In re Hi-tech Builder (GST AAR Uttar Pradesh) Q-1 Whether the Project Development Service (i.e. Detailed Project Report Service) and Project Management Consultancy services (PMCS) provided by the applicant to recipient under the contract from State Urban Development Authority (herein after referred as “SUDA”) and the PMC under the contract for Pradhan Mantri Awas Yojna […]
In re Hi-Tech Builder (GST AAR Uttar Pradesh) Q-1 Whether the Project Development Service (i.e. Detailed Project Report Service) and Project Management Consultancy services (PMCS) provided by the applicant to recipient under the contract from State Urban Development Authority (herein after referred as “SUDA”) and the PMC under the contract for Pradhan Mantri Awas Yojna […]
Section 95 allows this authority to decide the matter in respect of supply of goods or services or both, undertaken or proposed to be undertaken by the applicant. We find that the applicant has not undertaken the supply in the subject case. In fact, the applicant is a recipient of property in subject transaction.
GST is payable at the rate of 18% (9% + 9%) on transfer of development rights or FSI (including additional FSI), under SI. No. 16, item (iii) of Notification No. 11/2017 – Central Tax (Rate) dated 28-06-2017 (Heading 9972).
Transformers’ supplied to Indian Railways, by the applicant, are covered under HSN ‘8504’ and Sr. No. 375 of Schedule III of the Notification 1/2017 Central Tax (Rate) dated 28.06.2017 and therefore subjected to GST@ 18%.
In re Kutting Fusion Hospitality LLP (GST AAR Maharashtra) As per Sr. No. 7(iii) of Notification No. 11/2017-CT(Rate) dated 28.06.2017. as amended, supply of food or drinks in a restaurant for consumption within the restaurant premises or away from the restaurant premises, where the restaurant is located in the premises of hotels, inns, guest houses, […]
HC: Quashed AAR/ AAAR order deeming ‘medical supplies’ as ‘composite supply’ and remanded matter for fresh consideration The Hon’ble HC, Karnataka in the matter of Abbott Healthcare Private Limited v. The Commissioner of State Tax Kerala & Ors. [W.P(C). No. 17012 OF 2019(B) dated January 7, 2020] quashed AAR and AAAR order holding that the […]
The Invoicing system in GST is defined for major overhaul in the coming financial year. This includes E-invoicing, Quick-Response Code and facility of digital payments to recipients. It is important for organizations to understand the same as all the above would not only require customization in their accounting/ ERP software but also require modification in […]
