In re Nikon India Pvt Ltd. (CAAR Delhi) CAAR held that Nikon Camera Model No. N2120 with standard accessories proposed to be imported by the applicant is correctly classifiable under Sub-heading 85258900 of the First Schedule to Customs Tariff Act, 1975. Also, in terms of, “The Accessories (Condition) Rules, 1963, the said camera along with […]
AAR held that welfare activities done by the society for its resident members fall within the ambit of Goods & Services Tax Act, 2017 and these activities attract GST. GST leviable on collecting Common Area Maintenance (CAM) charges in lieu of services provided to its resident members by Society.
In re AS&D Enterprise LLP (GST AAR Haryana) In general terms, an LLP is a viewed as an alternate corporate business model that involves the integration of the advantages of a limited liability company with the flexibility of a partnership. It allows its members the flexibility of organizing their internal structure as a partnership based […]
Read full text of Customs Authority for Advance Ruling’s decision regarding classification of Amazon Echo Dot and related import tax exemptions.
Read GST AAR Telangana’s ruling on input tax credit (ITC) reversal rules for destroyed raw materials and finished goods. Understand ITC eligibility in such cases.
Read GST AAR Telangana’s ruling on HSN codes for electric vehicles and electrical & mechanical spare parts. Clear classification guidelines provided.
Explore implications of government subsidies on GST liability based on the GST AAR Karnataka ruling in case of Hitze Boilers Private Limited
Explore GST AAR Karnataka’s ruling on Juspay Technologies Pvt. Ltd. Understand e-commerce operator status, nature of supply, and tax liability.
Understand GST classification of film distribution rights for exhibition in theatres. Explore SAC 999614 and its implications in GST AAR Karnataka case.
Dive into the GST implications of utility charges in the Loyal Hospitality Pvt. Ltd. case. Learn how it affects restaurant partners and taxation under CGST/KGST Acts.
