he Rajasthan GST AAR classified slaked lime with <98% calcium oxide/hydroxide under HSN 2522 20 00, applying a 5% GST rate per amended Notification No. 1/2017-C.T.
GST AAAR Uttar Pradesh rules that supply of gift cards, vouchers by Payline Technology is taxable as goods. Commission on voucher sales is also subject to GST.
Uttar Pradesh AAAR rules on GST classification and rate for S.S. Traders’ vegetable oil-based cream, aligning it under Chapter 1517 at a 5% tax rate.
ITAT Visakhapatnam held that denial of deduction under section 54F of the Income Tax Act merely because date of registration was beyond the stipulated period as entire consideration paid within the stipulated period.
While the prosecution alleged a massive ITC fraud involving multiple shell companies, the lack of documentary proof ultimately led the court to favour the bail.
Assessee received a notice under Section 148A(a) in name of M/s.Patel Govindbhai Somabhai and Company-a partnership firm having PAN No.AAFFP3449M for Assessment Year 2019-20.
The appeal by the Commissioner, CGST, Rohtak was dismissed as infructuous due to delay in filing against the AAR ruling on composite supply classification.
Imaging Solutions Pvt Ltd’s GST appeal was rejected by AAAR Haryana due to incomplete payment of the mandated appeal fee, rendering it non-maintainable under GST law.
Rajasthan GST AAAR clarifies that scrap materials are excluded from Margin Scheme and do not qualify as second-hand goods under GST, impacting tax applicability for scrap dealers and recyclers.
GST AAAR Rajasthan clarifies the inclusion of free diesel in GTA services and rules on time limit objections for appeals under the CGST Act.