The High Court of Punjab and Haryana directed the GST Authority to permit the Petitioner to upload TRAN-I on or before June 30, 2020, and in case of the respondent authority fails to do so,...
The Maharashtra Authority of Advance Ruling (AAR) ruled that the activities of Property Taxes and water charges collected by society for paying to Municipal Corporation are covered under Section 7 of the CGST Act. The...
Witnessing a sharp decline in the GST revenue due to the pandemic and the following lockdown and disruptions in economic activities across the country, the States are likely to request the Centre for an extension...
“Service” means giving legally required notice to other parties that you have filed papers asking for a court order that may affect them. The court papers can only be delivered in a manner permitted by...
The Goods and Service Tax Network (GSTN) releases a Statistical Report on completion of 3 years of GST Implementation. The report highlights the key statistics regarding registration trend from April 2018 to June 2020; active...
The Maharashtra Authority of Advance Ruling (AAR) ruled that the mapping services are Pure Labour Services provided by the applicant to Municipalities or Government falls under Clause 1 and 2 of 25th Schedule of Article...
The Directorate General of GST Intelligence (DGGI) clarified that 18% of Goods and Service Tax (GST) is applicable to the Hand Sanitizer and not 12% of GST. As per the World Customs Organisation (WCO), the...
The Tamil Nadu Authority of Advance Ruling (AAR) ruled that GST is applicable to IT software related consulting services in Oracle ERP. The applicant, Rajesh Rama Varma provides IT software related consulting services in the...
The Appellate Authority of Advance Ruling (AAAR), West Bengal ruled that fusible interlining cloth is not a woven fabric and falls under HSN 5903, so 12% Goods and Service Tax (GST) is applicable. The appellant,...
In recent order Authority for Advance Ruling(AAR), Tamil Nadu ruled that supply of LED stem (long bulb) that is outdoor lighting fixtures with LED integrated inside them is taxable at the rate of 6% CGST...
The Tamil Nadu Authority of Advance Ruling (AAR) ruled that Depository Contribution Works is classifiable under SAC 99873 and the applicable rate of tax is 9% of CGST and 9% as SGST is applicable. The...
The Maharashtra Authority of Advance Ruling (AAR) ruled that the Input Tax Credit (ITC) cannot be claimed for the Goods and Service Tax (GST) paid on input and input services used for the construction of...
The Maharashtra Authority of Advance Ruling (AAR) ruled that 12% of GST is applicable to the agreement of supply of services in relation to transportation of goods by road. The applicant, POSCO India Steel Distribution...
Goods and Services Tax (GST) is India’s biggest indirect tax reform which was implemented from 1st July 2017. It is founded on the notion of “One Nation, One Market, One Tax” and we are about to enter the...
A recent GST ruling of the West Bengal Authority of Advance Ruling has mandated that a resolution professional since he is selling goods, has to be registered under the GST regime and pay tax thereon....
The Maharashtra Authority of Advance Ruling (AAR) said that AAR is not allowed to answer the question on the classification of imported goods since the same is out of the purview of Section 95 of...
The Maharashtra Authority of Advance Ruling (AAR) ruled that Goods and Service Tax (GST) is not applicable to salary expenses accounted to meet Indian accounting requirements. The applicant, Hitachi Power Europe GmbH is a Company...
The High Court of Delhi said that if the Supreme Court upholds transitional credit a vested right and permits availment beyond prescribed time in the Brand Equity Treaties limited case, then the Court may direct...
The High Court of Gujarat, while validating the Rule 142(1)(a) of the CGST Rules, 2017 is valid and does not conflict with any of the provisions of the Central Goods and Services Tax Act, 2017...
In a major relief to the GST taxpayers, the government has decided to cap the maximum late fee for Form GSTR-3B at Rs. 500/- (five hundred only) per return for the tax period July 2017...
In a recent order, the Allahabad High Court has granted anticipatory bail who was accused of evading tax under section 122/132 U.P. GST Act, 2017. The Applicant Mr. Shahzad Alam, sought anticipatory bail before the...
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