Goods and Services Tax - Page 30

Allow filing of GST TRAN-1 either online or manually: Rajasthan HC

SRF Limited Vs Additional Commissioner (Rajasthan High Court)

SRF Limited Vs Additional Commissioner (Rajasthan High Court) Hon’ble Rajasthan High Court after taking cognizance in a bunch of writ petition filed, relating to loss of right to avail balance of input tax credit on account of technical difficulties in filing TRAN 1 has  directed the additional Commissioner to provisionally enterta...

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MVAT: Restoration of notification dt. 26/08/2009 regarding e-704

Notification No. No. VAT/AMD-2018/1B/ADM-8 (10/10/2018)

Commissioner of Sales Tax, Maharashtra State, Mumbai, (a) rescinds the Notification No. VAT/AMD-2018/1B/ADM-8, dated the 5th June 2018 and shall deemed to have been always rescinded with effect from the 5th June 2018....

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After sale support services cannot be treated as composite supply: AAR

In re Toshniwal Brothers (SR) Private Limited (GST AAR Karnataka)

In re Toshniwal Brothers (SR) Private Limited (GST AAR Karnataka) a) Whether pure and mere promotion and marketing services will be “intermediary services” for the purposes of section 12 of the Integrated Goods and Services Tax Act, 2017 for determining the place of supply of such services? The contract of services supplied are not pu...

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Maggi Noodles dealer Guilty of profiteering for not passing reduced GST rate benefit: NAA

Shri Ankur Jain Vs M/s. Kunj Lub Marketing Pvt. Ltd. (National Anti-Profiteering Authority)

Shri Ankur Jain Vs M/s. Kunj Lub Marketing Pvt. Ltd. (National Anti-Profiteering Authority) Respondent has contended that he had passed on the benefit in respect of the product by way of reducing the MRP of the 70 Gms. products. The Respondent has no such liberty to arbitrarily decide in respect of which products he would […]...

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e-Book on Bahrain VAT – 48 Things you must know

This e-book on Bahrain VAT by CA Pritam Mahure contains the following- Contents Value Added Tax (VAT) in Bahrain About the Author Forewords 1. Basics of indirect taxation. 2. Primer on VAT. 3. VAT in GCC. 4. About Bahrain. 5. Taxes in Bahrain. 6. Things you must know about VAT. 6.1 VAT is payable on […]...

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Transfer/Posting in Pr. Commissioner / Commissioners of Customs, GST & Central Excise Grade

Office Order No. 148/2018 (09/10/2018)

OFFICE. ORDER NO. 148/2018 With the approval of the competent authority. the following transfers and postings in the grades of Pr. Commissioner/Commissioner of Customs. GST and Central Excise are hereby ordered with immediate effect and until further order....

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Transitional ITC not eligible on Computers, laptops etc. : AAR

In re M/s. Geojith Financial Services Ltd. (GST AAR Kerala)

The applicant is engaged in providing various retail financial services like stock broking, share broking, marketing of initial public offering of companies and mutual funds, corporate advisory services etc. which were not taxable under VAT Law. Based on the transitional provisions...

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Supply of works contracts awarded by Govt attracts 12% GST: AAR

In re M/s. Mary Matha Construction Company. (GST AAR Kerala)

i) Supply of works contracts awarded by Government attracts 12% GST. ii) Supply of works contracts awarded by the Central University of Kerala attracts 12% GST. and iii) Supply of work awarded by M/s. HLL Infra Tech Services Ltd. for the construction of Biotech lab and administrative block at Life Science Park, Trivandrum attracts 18% GST...

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Principal-agent relationship under Schedule I of HGST Act

Principal-agent relationship under Schedule I of HGST ActMemo No 3332/GST-2 (09/10/2018)

In terms of Schedule I of Haryana Goods and Services Tax Act, 2017, supply of goods by an agent on behalf of the principal without consideration has been deemed to be a supply. ...

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Tile adhesive and joint filler are taxable @ 18% GST

In re M/s. New RV Enterprises. (GST AAR Kerala)

The tile adhesive and joint filler manufactured by mixing natural products like silica sand, dolomite powder, cement and chemicals come under the category of 'prepared binder' specified under HSN 3824 which is taxable @18% GST....

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Goods and Services Tax India

The Goods and Services Tax or better known as GST is a Value added Tax and is a comprehensive indirect tax which is levied on the manufacture, consumption, and sale of goods and services. The Goods and Services Tax in India would replace all the indirect taxes which are levied today on goods and services by the Central and the State governments. GST is intended to be comprehensive for most of the goods and services. Goods and Services Tax is a single indirect tax for the entire nation, which would make India a unified market. It is proposed to be a single tax on supply of goods and services, from a manufacturer to the end consumer. The credit of all the input taxes which are paid at each and every stage would be allowed in the following stages of value addition that makes GST basically a tax on value addition only at every stage. The end consumer would have to bear only the Goods and Service Tax which is charged by the final dealer within the supply chain, together with all the set-off benefits availed at previous stages.

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