The Authority of Advance Ruling (AAR), Karnataka ruled that the supply services of Food and Drinks to educational institutions are exempted from Central Goods and Service Tax (CGST) & State Goods and Service Tax (SGST)....
The Authority of Advance Ruling (AAR), Karnataka ruled that no Input Tax Credit (ITC) can be claimed on the tax invoice addressed to foreign buyers, if the applicant is not the recipient of goods. The...
The Karnataka Authority of Advance Ruling (AAR) ruled that the sale of prasadam by temples is exempted under Goods and Service Tax (GST). However, if goods other than prasadam are sold then it would be...
The Karnataka Authority of Advance Ruling ( AAR ) ruled that 2.5% Central Goods and Service Tax (CGST) and 2.5% of Karnataka Goods and Service Tax (KGST) i.e. a total of 5% of GST is...
The Central Board of Indirect Taxes and Customs (CBIC) notified 21 April 2020 as an effective date for Rule 87(13) of Central Goods and Service Tax (CGST) Rules and Form GST PMT-09. In last July,...
The Central Board of Indirect Taxes and Customs (CBIC) issued the guidelines for the conduct of personal hearings in the virtual mode under Customs Act, 1962. With an objective to create a virtual customs working...
The Central Board of Indirect Taxes and Customs ( CBIC ) has issued Advisory to File FORM GST PMT 09, to transfer/shift the money available in Electronic Cash ledger, between various major and minor heads...
The Central Board of Indirect Taxes and Customs ( CBIC ) has enabled the Form PMT-09 for shifting the wrongly paid the Input Tax Credit ( ITC ). The CBIC has recently introduced Form PMT-09...
The National Anti-Profiteering Authority (NAA), while imposing a penalty on a dealer who did not pass the GST rate reduction benefit to the customers, ruled that the benefit of tax reduction should be passed on...
Uttarakhand AAR held that the value of goods supplied within India and billing is done in foreign currency, shall be determined under Rule 34 of Central Goods and Service Tax (CGST) Rules, 2017 and rate...
The High Court of Madras through the video conferencing denied the Korean Nationals release from the Special Camp on the grounds of COVID-19 lockdown and safety issues. The petitioner is the Korean Company, which allegedly...
The Authority for Advance Ruling (AAR) ruled that the amount collected towards the Local Area Development Fund part of the value forms of supply of rental/lease services are taxable under a forward charge mechanism. The...
The Central Board of Indirect Tax & Customs (CBIC) has issued a clarification on the Goods and Service Tax GST refund related issues. The Central Board of Indirect Tax & Customs (CBIC) under the Ministry...
The gross GST revenue collected in the month of March, 2020 is Rs. 97,597crore of which CGST is Rs. 19,183 crore, SGST is Rs. 25,601 crore, IGST is Rs. 44,508 crore (including Rs. 18,056 crores...
The Authority of Advance Ruling (AAR) held that 5% of Goods and Service Tax (GST) is applicable to the supply of waste paper and transportation services received from Goods Transport Agency (GTA). The applicant, M/s...
The Central Board of Indirect Taxes and Customs ( CBIC ) has issued Clarification in respect of apportionment of ITC in cases of business reorganization (events of the merger, demerger, amalgamation or change in constitution/ownership...
The Central Goods and Services Tax ( CGST ), Meerut has busted firm for claiming the bogus Input Tax Credit ( ITC ) worth Rs. 281 crores. In an investigation led by CGST Meerut team...
The Central Board of Indirect Taxes and Customs ( CBIC ) has issued a clarification on appeal in regard to the non-constitution of the GST Appellate Tribunal. The Concerns raised across the field formations in respect of...
The National Anti-profiteering Authority (NAA), New Delhi has directed Patanjali Ayurveda to deposit 75 Crore Rupees the profiteered amount by the company with 18 percentage in specified Consumer Welfare Fund(CWF). The DGAP in his report...
Officers of Anti-Evasion, Central GST Commissionerate, Delhi East, have unravelled an operation involving availing of fraudulent Input Tax Credit on the basis of fake invoices and evasion of GST by utilizing the said fraudulent ITC...
The Delhi High Court has ruled that the Service Tax Audit under Goods and Service Tax (GST) is permissible. The petition was filed by Aargus Global Logistics Pvt. Ltd on the ground that Section 174(2)(e)...
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