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).
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.
Understand the GST advance ruling on Input Tax Credit (ITC) for firefighting systems and public health equipment installed during a factory expansion project.
TN AAR rules that traders of sand, blue metals, and bricks from unregistered suppliers are not liable for GST under Reverse Charge Mechanism.
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.
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.
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.
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.
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.
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.
