Goods and Services Tax
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In re Royal Girls Hostel (GST AAR Tamilnadu)
In re Comfort Stay Ladies Hostel (GST AAR Tamilnadu)
Car Seat Covers: Integral to Vehicle Design, Subject to 28% GST under HSN 8708
Limitation prescribed u/s. 17(D) of KGST doesn’t apply as matter remanded back by Court to redo assessment
Imposition of penalty u/s 67(1) of KVAT sustained due to filing of an untrue/ incorrect return
Refund of accumulated ITC permissible when rate of certain inputs are higher than rate on output supply
In re Shri Daksha Girls Hostel (GST AAR Tamilnadu)
In re Sri Sai Nivas Ladies Hostel (GST AAR Tamilnadu)
In re Gokulam Ladies Hostel (GST AAR Tamilnadu)
In re Snekham Residency-II (GST AAR Tamilnadu)
In re Thai Mookabikaa Ladies Hostel (GST AAR Tamilnadu)
In re J.K. Ladies Hostel (GST AAR Tamilnadu)
In re Madhura Hostel (GST AAR Tamilnadu)
In re SMR Gents Hostel (GST AAR Tamilnadu)
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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