Advance ruling on GST applicability for Indus Motor’s self-drive rental cars in Kerala. Clarification on service classification and applicable GST rates.
Kerala AAR rules GST applies to intermediary and installation services by Alfatek for foreign principals, with specific exemptions for Sri Lanka operations.
Kerala GST AAR clarifies GST applicability on services related to admission to foreign universities provided by M/s Salve Maria International.
Kerala AAR rules GST applies to services and fees in AAI’s concession with Adani Airport, clarifying exemptions and reimbursements in airport concession agreements.
Bombay HC directs Maharashtra Govt. to enforce stamp duty exemption on affidavits and create awareness as per 2004 notification.
ITAT Mumbai held that where two houses joint together constitutes a single unit for residence, then exemption under section 54F of the Income Tax Act would be available to such joint residential house.
Central Sales Tax was not applicable on mere stock transferring of beer from manufacturing units to depots situated in other State as movement of goods could not be considered incidental to the Master Agreement
Since there was no genuine hardships in filing their ITR within prescribed time limit, the application was not maintainable since the ITR was already filed by assessee and the same was taken on record, and thus the issue of condoning delay in filing the ITR would not arise.
CESTAT Chennai held that enhancement of transaction value solely on the basis of NIDB data, without determining how imported goods are comparable and contemporaneous, not justified. Hence, order set aside.
Addition of unsecured loans as unexplained cash credits under Section 68 was unjustified as all the above transactions were duly recorded in the books of account and there was no undisclosed cash credit involved in these transactions.
