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...
Imaging Solutions Pvt Ltd’s GST appeal was rejected by AAAR Haryana due to incomplete payment of the mandated appeal fee, rendering it non-maintainable under GST law.
Rajasthan GST AAAR clarifies that scrap materials are excluded from Margin Scheme and do not qualify as second-hand goods under GST, impacting tax applicability for scrap dealers and recyclers.
GST AAAR Rajasthan clarifies the inclusion of free diesel in GTA services and rules on time limit objections for appeals under the CGST Act.
AAAR confirms that motor vehicle parts are classified under HSN 8708, attracting a GST of 28%, ensuring clarity on car seat cover taxation.
Fortified Rice Kernels attract an 18% GST as per AAAR ruling in Chhattisgarh, classifying them under Chapter 19 of the Customs Tariff Act.
Allahabad HC rules that failure to prove the physical movement of goods disqualifies Input Tax Credit (ITC) claims. Scrutiny of GST return may skip ASMT-10 notice.
Chhattisgarh AAAR ruled that GST applies to rejected/damaged paddy as it unfit for human consumption. Such paddy does not qualify for tax exemption.
AAAR held that ‘rotary parking system’, installed and commissioned at premises of appellant amounts to construction of an immovable property, whereby input tax credit on the purchase of ‘rotary parking system’, by appellant becomes ineligible under Section 17(5)(d) of CGST/TNGST Acts, 2017.
Key GST case law updates from August 2024: Search authorizations, bail rulings, penalty disputes, and appeal deadlines reviewed by top Indian High Courts.
The GST AAAR Andhra Pradesh ruling confirms that seat covers are accessories under HSN 8708, not ‘seats’ under HSN 9401, maintaining the classification.
