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Judiciary

Employees’ PF & ESI: ITAT Delhi Splits Treatment Before & After SC’s Checkmate Ruling

August 25, 2025 2946 Views 0 comment Print

Delhi ITAT rules on delayed PF/ESI deposits, distinguishing between periods before and after the Checkmate Services case. Learn when disallowances are valid under Section 143(1).

GST AAR: ITC Not Allowed on Electrical Works for Factory Expansion

August 25, 2025 2238 Views 0 comment Print

amil Nadu GST AAR ruled that Shibaura Machine India cannot claim ITC on GST paid for electrical works in factory expansion, as it constitutes immovable property and blocked works contract service.

GST AAR: ITC Not Allowed on Firefighting & Public Health Systems

August 25, 2025 2118 Views 0 comment Print

Understand the GST advance ruling on Input Tax Credit (ITC) for firefighting systems and public health equipment installed during a factory expansion project.

M-Sand, Blue Metal & Bricks Purchases Not Liable to GST under RCM

August 25, 2025 1869 Views 0 comment Print

TN AAR rules that traders of sand, blue metals, and bricks from unregistered suppliers are not liable for GST under Reverse Charge Mechanism.

Non-Edible Castor Oil Classified Under HSN 1518, IGST @5%: Gujarat AAR

August 25, 2025 834 Views 0 comment Print

The Gujarat Authority for Advance Ruling (AAR) classifies non-edible castor oil under GST, determines its tax rate, and clarifies its limited jurisdiction regarding input tax credit refunds.

Employee Dormitory Accommodation Not Supply, ITC Allowed

August 25, 2025 1791 Views 0 comment Print

A Gujarat AAR ruling on accommodation for employees vs. trainees clarifies GST implications. The decision covers tax on recovered amounts and eligibility for Input Tax Credit.

Diagnostic Kits Classifiable Under HSN 3002: GST AAR Gujarat

August 25, 2025 1125 Views 0 comment Print

Gujarat AAR rules that Beacon Diagnostics’ test kits are classified under HSN 3002, attracting a 5% GST rate. The decision hinges on the ‘essential character’ principle.

Freedeem App Vouchers Not Supplies, TCS Collection under GST Required

August 25, 2025 498 Views 0 comment Print

Gujarat AAR rules Freedeem app is an e-commerce operator under GST, liable to collect TCS but not covered under Section 9(5) reverse charge.

Delhi High Court Rules GST Provisional Attachment Expired After One Year

August 24, 2025 531 Views 0 comment Print

The Delhi High Court allowed a petition in Aashna Singhal vs. Principal Commissioner of GST, ruling that a provisional attachment of a bank account ceased to be valid after one year as per Section 83(2) of the GST Act.

Cash Sales Addition During Demonetization Deleted as Assumption-Based

August 24, 2025 627 Views 0 comment Print

Delhi ITAT upholds the deletion of a tax addition on cash sales during demonetization, ruling that the tax authority’s addition was based on assumptions, not evidence.

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