Goods and Services Tax : UP AAAR rules that cream made from 23% vegetable fat is classifiable under HSN 1517 90 90, attracting GST at 5%....
Goods and Services Tax : The AAAR ruled that GST applies to employee car leases when costs are recovered from employees, confirming the AAR's previous deci...
Goods and Services Tax : AAAR confirms that motor vehicle parts are classified under HSN 8708, attracting a GST of 28%, ensuring clarity on car seat cover ...
Goods and Services Tax : Fortified Rice Kernels attract an 18% GST as per AAAR ruling in Chhattisgarh, classifying them under Chapter 19 of the Customs Tar...
Goods and Services Tax : Allahabad HC rules that failure to prove the physical movement of goods disqualifies Input Tax Credit (ITC) claims. Scrutiny of GS...
Goods and Services Tax : New functionality to search for GST Advance Ruling Orders issued by Authority / Appellate Authority for Advance Ruling on GST Por...
Goods and Services Tax : Authority for Advance Ruling (AAR) constituted under the provisions of a SGST/ UTGST Act, in terms of the provisions of Section 96...
Goods and Services Tax : Tamil Nadu Appellate Authority rejects Navya Nuchu's GST appeal, citing a delay in filing, despite claims of non-receipt of the or...
Goods and Services Tax : GST AAAR Telangana denies ITC on employee transportation, citing absence of statutory obligation under Section 17(5) of the CGST A...
Goods and Services Tax : Telangana Appellate Authority remands GST ruling on Vaishnaoi Infratech's land development, citing incomplete lower authority ord...
Goods and Services Tax : AAAR Telangana upheld ITC reversal for goods destroyed in a fire, citing Section 17(5)(h) of the GST Act. Learn the implications o...
Goods and Services Tax : Analysis of Telangana AAR ruling on GST liability of Telangana State Technology Services Limited for e-procurement transaction fee...
Explore the recent AAAR Tamil Nadu ruling on solar panel installation, clarifying input tax credit (ITC) eligibility under CGST/TNGST Act. Learn key insights.
Learn about Input Tax Credit (ITC) eligibility for construction projects and the GST implications for items like Central Air Conditioning Plant, Lift, and more.
Explore implications of GST on Corporate Social Responsibility (CSR) activities under Companies Act, 2013, and eligibility of Input Tax Credit (ITC).
In re Federal-Mogul Anand Bearings India Limited (GST AAAR Himachal Pradesh) Question 1: Whether the subsidized deduetion made by the Appellant from the Employees who are availing food in the factory would he considered as a “supply” by the Appellant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and […]
Dive into the case of Uttar Pradesh Metro Rail Corporation Ltd. to understand the significance of only suppliers being allowed to file for GST advance rulings.
Explore GST ruling on Purvanchal Vidyut Vitran Nigam Limited’s electricity distribution services. Learn about taxable values, material costs, and supervision fees.
Read how Pandey Traders successfully appealed a GST ruling, classifying their product under Ch-2401 of GST Tariff, based on specific processes as outlined in Explanatory Note.
AAAR ule that the sale of alcoholic liquor for human consumption is a non-taxable supply under Section 2(78) of the GST Act, 2017 and subsequently is an exempt supply under Section 2(47) ibid. Therefore, the appellant is required to reverse input tax credit (ITC) in terms of sub-section (2) of section 17 ibid read with Rule 42 of the GST Rules, 2017 for sale of alcoholic liquor for human consumption.
Discover the Maharashtra Advance Ruling Authority’s decision on trade discounts and their treatment as consideration for the supply of marketing services. Explore the conditions for qualifying as a trade discount under GST law, and learn about the specific case of M/s MEK PERIPHERALS INDIA PRIVATE LIMITED. Understand the implications of the ruling on incentives received under the Intel Authorized Components Supplier Program (IACSP) and the importance of agreements and conditions for such transactions. Stay informed on GST regulations and their impact on trade practices.
MAAR upholds that MEK Peripherals India Pvt. Ltd.’s supply to IIUL does not qualify as export of service under IGST Act, emphasizing that the place of supply is India, not fulfilling the conditions for export as defined.
