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Goods and Services Tax : Calcutta HC quashes GST demand, ruling that ITC cannot be denied due to retrospective supplier deregistration if the purchaser mee...
Goods and Services Tax : Provisional attachment under GST aims to protect revenue but often raises concerns about misuse. Explore its legal framework, impa...
Goods and Services Tax : The March 2025 edition of the GST Case Law Compendium offers comprehensive insights into pivotal GST-related judgments by the High...
Goods and Services Tax : Madras HC upholds deemed pendency of settlement applications before March 31, 2021, under Clause [iv] of S.245A, affirming Single ...
Goods and Services Tax : Missing the GST appeal deadline can result in permanent loss of rights. Learn why courts can’t help and how taxpayers can avoid ...
Goods and Services Tax : The government has introduced measures to ease GST compliance for MSMEs, including higher thresholds, simplified returns, and digi...
Goods and Services Tax : The government reviews GST rate rationalization and tax slab changes while expanding digital banking and financial inclusion effor...
Goods and Services Tax : The government addresses concerns over GST hike on agricultural pump-sets, its impact on sales, and input tax credit refunds based...
Goods and Services Tax : The government awaits GST Council recommendations on Jeevan Rakshak life insurance GST reduction. No proposal exists for additiona...
Goods and Services Tax : The Indian government addresses GST reduction on health insurance, anti-profiteering measures, and revenue impact, awaiting GST Co...
Goods and Services Tax : Karnataka High Court orders GST appellate authority to hear Takappa's appeal on merits, citing procedural lapses in rejection....
Goods and Services Tax : Calcutta High Court directs fresh GST show-cause notice, citing lack of specific reasoning in original notice concerning GSTR mism...
Goods and Services Tax : Madras High Court directs appellate authority to hear Nirman Encon's GST appeal, citing lack of opportunity in original assessment...
Goods and Services Tax : Kerala High Court held that when contract rates fixed are inclusive of GST and other taxes, contractor is not permitted to claim G...
Goods and Services Tax : Kerala High Court addresses GST notice challenge in Minimol Sabu case. Court directs adjudicating authority to consider preliminar...
Goods and Services Tax : CBIC discusses revenue trends, HR promotions, sports events, and duty evasion cases in a recent review meeting. Key updates on inv...
Goods and Services Tax : GST waiver applications face technical issues. Payment due by March 31, 2025; waiver applications can be filed until June 30, 2025...
Goods and Services Tax : Kerala GST enables video conferencing for personal hearings to improve efficiency. Physical hearings remain an option in exception...
Goods and Services Tax : Kerala SGST launches Centralised Refund Processing from March 15, 2025, ensuring faster verification, virtual hearings, and stream...
Goods and Services Tax : Highlights include the AEO Mutual Recognition Agreement with New Zealand, NACIN’s capacity-building strategies, and a Rs. 6.53 c...
In re Saisanket Enterprises (GST AAAR Madhya Pradesh) We find that the first proviso to section 98(2) of CGST Act, 2017 is very clear, that the authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in case of an applicant under any of […]
Input tax credit not eligible on demo vehicles used for demonstration and for offering trial facility to customers
In re Directorate of Skill Development (DoSD) (GST AAAR Madhya Pradesh) The project for the Establishment of Center for Occupational Skills Acquisition within the Global Skills Park (hereinafter referred as GSP) in Bhopal, Madhya Pradesh was given to Directorate of Skill Development, Department of Technical Education, Skill Development & Employment (DoSD), Government of Madhya Pradesh. […]
In re Jabalpur Hotels Private Limited (GST AAAR Madhya Pradesh) Whether Input credit on Purchase of Lift would be available to Hotel as it has been used in the course or for the furtherance of business? As per the Section 17 (5) of CGST Act mentioned above, the Input tax credit shall not be available […]
In re Madhya Pradesh Power Generating Company Limited (GST AAAR Madhya Pradesh) AAAR held that Ruling given in case of M/s Kalyan Toll Infrastructure Ltd by Authority of Advance Ruling cannot be treated as precedent for this case. According to sub section (1) of section 103 of CGST/MPGST Act, 2017 applicability of advance ruling is […]
In re Jabalpur Entertainment Complexes Pvt. Ltd. (GST AAAR Madhya Pradesh) Q1. Whether ITC on GST paid on goods purchased for the purpose of maintenance such as vitrified tiles, marbles, granite, ACT sheets, steel plates, TMT TOR, bricks, cement, paint, chemicals sanitary items like wash basin urinal pots and toilet accessories can be claimed in […]
Whether ITC of GST paid on goods purchased for the purpose of construction & maintenance of Warehouse such as Vitrified Tiles, Marble, Granite, ACP Sheet, Steel Plates, TMT Tor(Saria), Bricks, Cement, Paint and other construction material can be claimed in full?
Fried Fryums manufactured & supplied by Appellant is classifiable under Tariff Item 2106 90 99 of First Schedule to Customs Tariff Act, 1975.
In re NMDC Limited (GST AAAR Madhya Pradesh) AAAR held that The Appellant is liable to pay GST under reverse charge on the contributions made to District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET) as per Mines and Minerals (Development and Regulation) Act, 1957. Read Also AAR: Classification of service of granting of […]
In re Jaideep Ispat and Alloys Pvt. Ltd (GST AAAR Madhya Pradesh) First proviso to section 98(2) of CGST Act, 2017 is very clear, that the authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in case of an applicant under any of […]
