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Goods and Services Tax : Explore the complexities and arbitrary nature of GST provisions on Corporate Guarantees. Understand legal effects, tax implication...
Goods and Services Tax : Discover the challenges faced by dealers when GST ITC is blocked. Learn expert advice, legal insights, and potential actions to re...
Goods and Services Tax : Discover how the Odisha AAR allows ITC on exempt services where the supplier has charged GST. Understand conditions and implicatio...
Goods and Services Tax : Learn about offering post-sale discounts under GST with our compliance checklist. Understand legal frameworks, challenges, GST Cou...
Goods and Services Tax : 53rd GST Council Meeting: Key recommendations include GST rate changes, trade facilitation, compliance streamlining, and taxpayer ...
Goods and Services Tax : Read about CBI's arrest of an Assistant Commissioner at GST Commissionerate, Guwahati, for demanding and accepting Rs. 50,000 brib...
Goods and Services Tax : India GST revenue for May 2024 reached ₹1.73 lakh crore, marking a 10% year-on-year growth. Discover the details and trends driv...
Goods and Services Tax : The 53rd GST Council Meeting, chaired by Finance Minister Nirmala Sitharaman, produced several key recommendations aimed at easing...
Goods and Services Tax : AGFTC and ITBA urge amendments to reduce penalties under CGST Act, 2017, proposing fairer penalties for genuine errors. Detailed r...
Goods and Services Tax : Representing Karnataka State Chartered Accountants Association's suggestions for GST Act changes to Hon. Union Minister of Finance...
Goods and Services Tax : Discover how the Madras High Court overturned the Additional Commissioner's decision in Sunbeam Generators Pvt. Ltd. Vs Additional...
Goods and Services Tax : Read the Madras High Court's judgment setting aside an unreasoned GST demand order against Ford India, citing GSTR 9 and GSTR 2A m...
Goods and Services Tax : Madras HC remands Orient Electricals & Engineers India's case on GST liability and ITC reversal for reconsideration, highlighting ...
Goods and Services Tax : Explore the Madras High Court's decision in Banyan Engineers Contractors Vs Deputy State Tax Officer-2 regarding GST liabilities a...
Goods and Services Tax : Madras High Court directs GST order imposing additional liabilities beyond the show cause notice to be treated as a fresh SCN. Ful...
Goods and Services Tax : Explore the latest enhancements in GST registration address fields: new validations, user instructions, and impacts on existing da...
Goods and Services Tax : Explore CBIC's latest newsletter marking 7 years of GST, commendations to officers, global customs agreements, anti-drug initiativ...
Goods and Services Tax : CGST Circular clarifies GST time of supply for spectrum usage services under deferred payment option, ensuring uniform application...
Goods and Services Tax : Clarification on GST time of supply for construction and maintenance services in NHAI Hybrid Annuity Mode (HAM) model. Key guideli...
Goods and Services Tax : CGST Circular clarifies place of supply for custodial services provided by banks to Foreign Portfolio Investors, ensuring uniform ...
E-commerce means supply of our goods or services or digital products through E-commerce platform or electronic network. E-commerce operators are the person which provides or facilitates a digital or electronic platform to
It is often misunderstood about the meaning of ZERO RATED and NIL RATED terms which may lead to incorrect filings and submission in GST, therefore we need to understand the difference between these terms. At present 7 rates structure exist in GST 0%, 0.25%, 3% 5%, 12%, 18% and 28% with Schedule I to VII respectively.
It normally happens in the automobile sector that the automobile supplier provides certain tools & dies to various component suppliers free of cost. Such tools and dies are not in the scope of the component supplier as per the terms of the contract. Component supplier shall use such tools & dies so provided for the manufacture of various components which are sold to the automobile supplier.
In Re EMC Ltd (GST AAR West Bengal) The applicant supplies works contract service, of which freight and transportation is merely a component and not a separate and independent identity, and GST is to be paid at 18% on the entire value of the composite supply, including supply of materials, freight and transportation, erection, commissioning […]
The applicant supplies works contract service, of which freight and transportation is merely a component and not a separate and independent identity, and GST is to be paid at 18% on the entire value of the composite supply, including supply of materials, freight and transportation, erection, commissioning etc.
Under GST Act , The Services provided by M/s TPADL with respect to the non-tariff charges recovered from their customers are not eligible for exemption and M/s TPADL is liable to pay tax on the aforesaid recovery made from their customers.
It is submitted that vehicle carrying the goods was intercepted at Kanpur on 01.04.2018 at about 9-30 a.m. by respondent no. 2 and interception/detention memo was issued on the ground that since the E-Way Bill No.01 is not available as such the physical verification of the goods loaded is to be made and fixed 02.04.2018 for physical verification and inspection at 11-00 a.m.
Om Disposals Vs State of U.P. (Allahabad High Court) We are, faced with two judgments given by the Coordinate Benches of this Court with diametrically opposite conclusions: (a) the earlier judgment in U.P. Kar Adhivakta Sangathan (supra) has affirmed the notification dated 21.07.2017 issued by the State of U.P., (b) the judgment dated 13.04.2018 in Satyendra Goods Transport […]
A number of steps have been taken which has resulted in the reduction of the total pendencies of cases at the level of Commissioner (Appeals) and CESTAT. Firstly action plan was put in place to liquidate pendencies at the level of Commissioner (Appeals).
Large number of entities located outside India appoint intermediaries in India to enable supply of their products. Such intermediaries are remunerated by way of commission on the sales generated by them. Sec. 2(13) of the IGST Act, 2017 defines intermediaries as under:
