![No GST Exemption on Services by way of Loading and Unloading of Imported Unprocessed Toor and whole pulses and Black Matpe: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-GST-Exemption-Services-Loading-and-Unloading-Imported-Unprocessed-Toor-whole-pulse-Black-Matpe-taxscan.jpg "No GST Exemption on Services by way of Loading and Unloading of Imported Unprocessed Toor and whole pulses and Black Matpe: AAR [Read Order]")
No GST Exemption on Services by way of Loading and Unloading of Imported Unprocessed "Toor" and "whole pulses" and "Black Matpe": AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) observed that Goods and Service Tax (GST) Exemption is not available on services by way of loading...
![Scrutiny of Returns not Essential for Initiating Proceedings to Demand Tax under APGST Act: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/scrutiny-of-Returns-Initiating-Proceedings-Demand-Tax-APGST-Act-Andhra-Pradesh-HC-Scrutiny-of-Returns-not-Essential-Andhra-Pradesh-High-Court-taxscan.jpg "Scrutiny of Returns not Essential for Initiating Proceedings to Demand Tax under APGST Act: Andhra Pradesh HC [Read Order]")
![Railway as Scraps Supplier Wrongly Deposited GST in different GSTN: MP HC directs Railway to Refund Rs. 13 Lakhs to Partnership Firm [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Railway-as-Scraps-Supplier-Wrongly-Deposited-GST-in-different-GSTN-Madhya-Pradesh-High-Court-Railway-to-Refund-Partnership-Firm-taxscan.jpg "Railway as Scraps Supplier Wrongly Deposited GST in different GSTN: MP HC directs Railway to Refund Rs. 13 Lakhs to Partnership Firm [Read Order]")
![Refund of IGST Allowable on Zero Rated Supply along with 7% Interest: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Refund-IGST-Zero-Rated-Supply-Bombay-High-Court-Supply-Interest-Refund-of-IGST-Refund-of-IGST-Allowable-taxscan.jpg "Refund of IGST Allowable on Zero Rated Supply along with 7% Interest: Bombay HC [Read Order]")
![Sales tax Exemption Certificate Being Valid for 7 Years not to be Rescinded Before Eligibility Expires: Karnataka HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Sales-tax-exemption-certificate-valid-7-years-rescinded-eligibility-expires-Karnataka-HC-Karnataka-High-Court-taxscan.jpg "Sales tax Exemption Certificate Being Valid for 7 Years not to be Rescinded Before Eligibility Expires: Karnataka HC [Read Order]")
Services of Milling Atta to Food & Supplies Department Eligible for Central Tax (Rate) Exemption as Value of Goods does not Exceed 25% of Value of Supply: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) observed that services of milling atta to Food & Supplies Department eligible for Central Tax (Rate) exemption as value of goods does not exceed...
![Services of Milling Atta to Food & Supplies Department Eligible for Central Tax (Rate) Exemption as Value of Goods does not Exceed 25% of Value of Supply: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Services-of-Milling-Atta-Food-and-Supplies-Department-Central-Tax-Rate-Exemption-Milling-Atta-to-Food-Supplies-Department-Value-of-Goods-Value-of-Supply-AAR-taxscan.jpg "Services of Milling Atta to Food & Supplies Department Eligible for Central Tax (Rate) Exemption as Value of Goods does not Exceed 25% of Value of Supply: AAR [Read Order]")
Condition to Pay Cost to WBGST Authority for Delay of 148 days in Filing Appeal: Calcutta HC Allows Writ [Read Order]
The Calcutta High Court allowed the writ petition in the matter of condition to pay cost to West Bengal Goods and Service Tax Act (WBGST) Authority for delay of 148 days in filing appeal. By the...
![Condition to Pay Cost to WBGST Authority for Delay of 148 days in Filing Appeal: Calcutta HC Allows Writ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Condition-Pay-Cost-WBGST-Authority-Delay-Filing-Appeal-Calcutta-HC-Writ-TAXSCAN.jpg "Condition to Pay Cost to WBGST Authority for Delay of 148 days in Filing Appeal: Calcutta HC Allows Writ [Read Order]")
Activities of Milling of Wheat into Wheat flour, along with Fortification and Supply is Composite Supply: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR), observed that the activities of milling of wheat into wheat flour, along with fortification and supply is composite supply. The Applicant,...
![Activities of Milling of Wheat into Wheat flour, along with Fortification and Supply is Composite Supply: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Activities-milling-of-wheat-wheat-flour-fortification-and-supply-composite-supply-AAR-AAR-taxscan.jpg "Activities of Milling of Wheat into Wheat flour, along with Fortification and Supply is Composite Supply: AAR [Read Order]")
Delhi Govt waives Late fee for Filing Annual Returns of Registered Taxpayers having Turnover up to Rs.20Cr [Read Notification]
The Delhi Government vide notification no. No. 07/2023-State Tax has waived the late fee for filing the annual returns of the registered taxpayers having turnover up to Rs. 20 crore. Under...
![Delhi Govt waives Late fee for Filing Annual Returns of Registered Taxpayers having Turnover up to Rs.20Cr [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/07/Delhi-Govt-waives-Late-fee-for-Filing-Annual-Returns-Delhi-Govt-waives-Late-fee-Late-fee-Filing-Annual-Returns-Annual-Returns-Registered-Taxpayers-Taxpayers-Turnover-taxscan.jpg "Delhi Govt waives Late fee for Filing Annual Returns of Registered Taxpayers having Turnover up to Rs.20Cr [Read Notification]")
No GST Chargeable to State Government as Fair Price Shop not Making any Supply to State Government: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) ruled that no GST chargeable to State Government as Fair Price Shop not making any supply to State Government. The applicant, Chanchal Saha, is...
![No GST Chargeable to State Government as Fair Price Shop not Making any Supply to State Government: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-GST-Chargeable-State-Government-Price-Shop-State-Government-AAR-TAXSCAN.jpg "No GST Chargeable to State Government as Fair Price Shop not Making any Supply to State Government: AAR [Read Order]")
Registered Person Carrying on Separate Type of Businesses from Same Place of Business Within a State Cannot opt to Obtain Separate GST Registration within Said State: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) observed that a in cases where a registered person carries on separate type of businesses from same place of business within a State, he cannot opt...
![Registered Person Carrying on Separate Type of Businesses from Same Place of Business Within a State Cannot opt to Obtain Separate GST Registration within Said State: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Registered-Person-Separate-Type-of-Businesses-Same-Place-of-Business-Separate-GST-Registration-GST-Registration-GST-AAR-taxscan.jpg "Registered Person Carrying on Separate Type of Businesses from Same Place of Business Within a State Cannot opt to Obtain Separate GST Registration within Said State: AAR [Read Order]")
Composite Supply of Services of Milling Food Grains into Atta for Food & Supplies Department Exceeding 25% Value of Supply attracts 5% GST: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) ruled that composite supply of services of milling food grains into Atta for Food & Supplies Department exceeding 25% value of supply attracts...
![Composite Supply of Services of Milling Food Grains into Atta for Food & Supplies Department Exceeding 25% Value of Supply attracts 5% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Composite-Supply-of-Services-of-Milling-Food-Grains-into-Atta-for-Food-Supplies-Department-Exceeding-Value-of-Supply-attracts-GST-AAR-TAXSCAN.jpg "Composite Supply of Services of Milling Food Grains into Atta for Food & Supplies Department Exceeding 25% Value of Supply attracts 5% GST: AAR [Read Order]")