Goods and Services Tax : Explore the complexities of filing GST appeals when rectification applications are involved. Learn how conflicting timelines and r...
Goods and Services Tax : Analysis of GST appeal delays under CGST Act. Learn how courts address exceptional cases, balancing strict timelines with fairness...
Goods and Services Tax : Learn how the Appellate Authority can extend the period for filing an appeal, as established by the Honble Calcutta High Court. Un...
Goods and Services Tax : Understand GST Rule 83(5) & Appeal Procedures for GST Practitioners with comprehensive examples. Save time & money by staying comp...
Goods and Services Tax : Notification 53/2023–Central Tax for appeal amnesty, eligibility, conditions, exclusions & impact of this amnesty scheme on taxp...
Goods and Services Tax : Orissa High Court stays GST demand on non-constitution of GSTAT. Analysis of the judgment in Smt. Sanghamitra Nanda vs. Central Bo...
Goods and Services Tax : Rajasthan High Court sets aside an order passed by GST Appellate Authority under Section 107 of GST Act due to lack of reasoning a...
Goods and Services Tax : Union government must now take all expeditious steps to ensure that filing by the Union government of all appeals and proceedings ...
Goods and Services Tax : Firmenich Aromatics Production (India) Pvt. Ltd. Vs Union of India (Gujarat High Court) Gujarat High Court issues notice to Centra...
Goods and Services Tax : Sahayta Security Services Pvt Ltd, Vs Asst. Commissioner State Tax & (GST Appellate Authority, Himachal Pradesh) GST Appell...
Goods and Services Tax : CGST Circular 207/1/2024 sets new monetary limits for filing appeals to reduce government litigation. Read more on the specifics a...
Goods and Services Tax : Notification No. 53/2023– Central Tax: Appeal procedure for GST cases - Tax Deposit Conditions for filing appeals before Appella...
Goods and Services Tax : Learn about the recent amendments allowing manual appeal filing under the Rajasthan Goods and Services Tax Rules. Understand the p...
Goods and Services Tax : Maharashtra State Tax Commissioner issues a trade circular clarifying the appeal process regarding the non-constitution of the GST...
Goods and Services Tax : WHEREAS, filing of appeal applications in Form GST APL-01 electronically in the GST Common Portal is not possible in certain speci...
In re George Jacob (GST AAR Kerala) Services relating to rearing of all life forms of animals by way of renting or leasing of vacant land is eligible for GST exemption Whether lease rent charged by the municipality for land i.e., water channel used for fish farming falls within the meaning of “services relating to […]
In re Habitat Technology Group (GST AAR Kerala) i. Whether the services provided by the applicant to Sri Sathya Sai Trust for construction of low cost housing units for flood-affected individuals in Kerala fall within the ambit of Serial number (i), (v) or (va) of Notification No. 11/2017-CT(R) dated 28.06.2017 as amended by Notification No. […]
In Re Shriram EPC Limited (GST AAR Kerala) The issues raised in the instant application is regarding the requirement of the passing over of the benefit of ITC on goods lying in stock as on the appointed date i.e; 01.07.2017 and in respect of the goods procured after the appointed date, which is outside the […]
In re Ray Constructions Ltd. (GST AAR Kerala) Applicant is carrying on business in the housing and construction sector. They are engaged in providing services of construction including materials and labour as per the tender requirements. They have received a work order from Vikram Sarabhai Space Centre for the construction of a building for space […]
In re Eco Wood Private Limited (GST AAR Kerala) Manufacture of PVC Tufted Coir Mats / Mattings / Floor coverings by the process of embedding coir yarn into PVC is liable to GST @ 12%. i. Whether the process of manufacture (embedding coir yarn into vinyl (PVC) compound and curing by heating / cooling) is “Tufting” […]
In re Dynamic Techno Medicals Pvt. Ltd. (AAR Kerala) Whether Cast Protector falls under HSN tariff item 9021.10.00 as a fracture appliance? Cast Protector is not a pharmaceutical product. It is a reusable waterproof plastic covering with synthetic rubber diaphragm. It Can be used to keep casts, bandages, burns, wounds, abrasions, dressings, ulcers etc dry […]
In re Chennai Metro Rail Ltd. Ltd. (GST AAR Tamilnadu) Whether leasing of pathway to a person to her/his dwelling unit by CMRL is taxable under GST? In the case at hand, the applicant owns the pathway but has agreed through an MOU with the individual to permit her to use the pathway to access […]
In re Macro Media Digital Imaging Private Limited (GST AAR Tamilnadu) Q1.Whether the transaction of printing of content provided by the customer, on poly vinyl chloride banners and supply of such printed trade advertisement material is supply of goods.? A1. The printing of content provided by the recipient on the PVC materials of the applicant […]
In re ISPRAVA Hospitality Private Limited (GST AAR Maharashtra) ‘Pattern of renting’ in relation to usage of the property provides the context’ or ‘perspective’ in determination of unit of accommodation. In a hotel, a room constitutes ‘a unit’ whereas in a hostel, a bed may constitute ‘a unit’, as tariff is also declared accordingly. In the […]
In re Core Project Engineers & Consultants Private Limited (GST AAR Maharashtra) We find that the Services are provided by the applicant are in relation to Urban planning including town planning and Planning of land- use and construction of buildings in as much as all the said activities help the local authorities to do Town Planning, […]
