Kerala AAR clarifies GST implications for the Stationery Department, distinguishing taxable supplies from non-supplies and ruling on ITC eligibility and reversal for various government transactions.
Kerala AAR rules Icing Sugar HSN 17019990, applying 12% GST (6% CGST + 6% SGST). Clarification resolves ambiguity for food product manufacturers.
Kerala AAR clarifies GST for Amala Cancer Hospital Society: Inpatient supplies are exempt if naturally bundled. Outpatient medicines are taxable if separately billed.
Kerala AAR clarifies GST for Jubilee Mission Hospital: Inpatient supplies are exempt if naturally bundled; outpatient medicines are taxable if separately invoiced.
Kerala AAR rules State Government Insurance Department services to employees are GST-exempt. Registration status unclear without full list of department’s supplies.
Delhi ITAT voids Rolls Royce India’s assessment order for AY 2017-18, citing the AO’s failure to adhere to the Section 144C(13) time limit for passing the final order.
Delhi ITAT deletes income tax additions based on loose papers, citing lack of corroborative evidence and AO’s failure to conduct independent inquiries, emphasizing dumb documents are not sufficient for additions.
CESTAT Ahmedabad remands Kohler India’s CENVAT credit case, faulting Commissioner for misapplying a GST-era ruling to pre-GST tax provisions without comparing the laws.
ITAT Delhi quashes an addition made by the DCIT against Virender Verma, finding the accommodation entry allegation unproven due to lack of supporting material and an unrelated seized ledger.
The matter was examined on the GST Portal, and it was verified that several consignments were delivered in two-wheelers, three-wheelers or cars. The registration numbers of many vehicles declared to have transported the goods from outside the State were found to be fake.
