![Kerala GST Dept issues Instruction on Maintenance of Call Book for Adjudication including Cases to be Kept in Call Book [Read Circular]](https://www.taxscan.in/wp-content/uploads/2023/09/Kerala-GST-Dept-Instruction-Maintenance-Call-Book-for-Adjudication-Adjudication-Cases-to-be-Kept-in-Call-Book-GST-Taxscan.jpeg "Kerala GST Dept issues Instruction on Maintenance of Call Book for Adjudication including Cases to be Kept in Call Book [Read Circular]")
Kerala GST Dept issues Instruction on Maintenance of Call Book for Adjudication including Cases to be Kept in Call Book [Read Circular]
The Kerala Goods and Services Tax (KGST) Department vide circular number 13/2023 issued on 22-06-2023 has released the Instruction on Maintenance of...
![Patna HC directs Refund of recovered GST Dues on next day of dismissal of Appeal, slams Tax Officer with Rs. 5000 costs for arbitrary recovery action in the absence of GSTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Patna-HC-Patna-High-Court-Refund-Patna-HC-directs-Refund-of-recovered-GST-GST-taxscan.jpg "Patna HC directs Refund of recovered GST Dues on next day of dismissal of Appeal, slams Tax Officer with Rs. 5000 costs for arbitrary recovery action in the absence of GSTAT [Read Order]")
![Blowback to Gameskraft: Supreme Court stays Karnataka HC order quashing Rs. 21000 Cr Online Gaming GST Demand [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/09/Blowback-Blowback-to-Gameskraft-Supreme-Court-Supreme-Court-stays-Karnataka-HC-Karnataka-HIgh-Court-taxscan.jpg "Blowback to Gameskraft: Supreme Court stays Karnataka HC order quashing Rs. 21000 Cr Online Gaming GST Demand [Read Judgement]")
![Petition Challenging GST Council’s Power to Change Classification of Commodity: Allahabad HC Stays CBIC Circular and Notices as Interim Relief [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Petition-Challenging-GST-Councils-Power-to-Change-Classification-of-Commodity-Allahabad-HC-CBIC-Circular-and-Notices-as-Interim-TAXSCAN.jpg "Petition Challenging GST Council’s Power to Change Classification of Commodity: Allahabad HC Stays CBIC Circular and Notices as Interim Relief [Read Order]")
![Value of Supply of Services Includes Both Cash & Non-Cash Consideration: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Authority-for-Advance-Ruling-value-of-supply-services-AAR-taxscan.jpg "Value of Supply of Services Includes Both Cash & Non-Cash Consideration: AAR [Read Order]")
Jac Olivol Body Oil Not a Medicament but a Cosmetic Product as Primary Function is “Care” and Not “Cure”, Attracts 28% GST: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) has held that Jac Olivol Body Oil is to be classified as a cosmetic product rather than a medicament on the observation that the primary function of...
![Jac Olivol Body Oil Not a Medicament but a Cosmetic Product as Primary Function is “Care” and Not “Cure”, Attracts 28% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Jac-Olivol-Body-Oil-Medicament-Cosmetic-Product-Primary-Function-GST-AAR-taxscan.jpg "Jac Olivol Body Oil Not a Medicament but a Cosmetic Product as Primary Function is “Care” and Not “Cure”, Attracts 28% GST: AAR [Read Order]")
Composite Supply for Conversion of Wheat to Atta for Public Distribution Exempted from GST as Value of Goods involved in Composite Supply does not exceed 25% of Value of Supply: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) has held that the composite supply of services provided for the conversion of wheat into fortified atta (flour) for public distribution shall be...
![Composite Supply for Conversion of Wheat to Atta for Public Distribution Exempted from GST as Value of Goods involved in Composite Supply does not exceed 25% of Value of Supply: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Composite-Supply-Supply-Composite-Supply-for-Conversion-Conversion-Conversion-of-Wheat-to-Atta-taxscan.jpg "Composite Supply for Conversion of Wheat to Atta for Public Distribution Exempted from GST as Value of Goods involved in Composite Supply does not exceed 25% of Value of Supply: AAR [Read Order]")
GST Investigation Wing Issues Advisory on Procedures to be Followed on Provisional Attachment u/s 83(2) of CGST Act [Read Order]
The Goods and Service Tax Network (“GSTN”) has issued an Advisory issuing procedure to be followed concerning sub-section (2) of section 83 of Central Goods and Service Tax Act (CGST) Act, 2017 when...
![GST Investigation Wing Issues Advisory on Procedures to be Followed on Provisional Attachment u/s 83(2) of CGST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/GST-GST-Investigation-GST-Investigation-Wing-Advisory-taxscan.jpg "GST Investigation Wing Issues Advisory on Procedures to be Followed on Provisional Attachment u/s 83(2) of CGST Act [Read Order]")
Pre & Post-Examination Services provided by Educational Institutions to Universities Exempted from GST: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) has held that the services provided by educational institutions to universities in respect of the conduct of examination, including both Pre and...
![Pre & Post-Examination Services provided by Educational Institutions to Universities Exempted from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Pre-Post-Examination-Services-Educational-Institutions-Universities-Exempted-GST-AAR-TAXSCAN.jpg "Pre & Post-Examination Services provided by Educational Institutions to Universities Exempted from GST: AAR [Read Order]")
Interest on Delayed Payment for Supply of Services Included in Value of Supply & Liable to GST: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) has held that interest on delayed payment for supply of services shall be included in the value of Supply making it liable to Goods and Services Tax...
![Interest on Delayed Payment for Supply of Services Included in Value of Supply & Liable to GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Interest-Payment-Supply-Services-Included-in-Value-Supply-Liable-to-GST-AAR-TAXSCAN.jpg "Interest on Delayed Payment for Supply of Services Included in Value of Supply & Liable to GST: AAR [Read Order]")