The Tamil Nadu Authority of Advance Ruling (AAR) ruled that no ruling can be given as a transaction of supply on which advance ruling was sought was not furnished. The applicant M/s. Johnson Lifts Private...
The High Court of Delhi, keeping in view the serious allegations of wrongful availment of Input Tax Credit (ITC) directed the Directorate General of Goods and Services Tax Intelligence (DGGI) as well as the Commissioner...
The High Court of Calcutta ruled that in terms of the residuary provisions of the Limitation Act, the period of three years should be the guiding principle, and thus a period of three years from...
The Gujarat Authority of Advance ruling (AAR) ruled that Navbharat LPG Bottling Company is liable to pay 18% GST on LPG sold to Commercial & Domestic Customers. The applicant is eligible to take the entire...
The Gujarat Authority of Advance ruling (AAR) that the 28% (14% SGST and 14% CGST) of Goods and Service Tax (GST) is applicable to the manufacturing of Change over switch, Emulator, Timing Advance Processor, and...
Shri M. Ajit Kumar, Chairman, Central Board of Indirect Taxes, and Customs (CBIC) launched the e-Office application in over 500 CGST and Customs offices across India here today. The e-Office application was launched remotely in...
The Central Goods and Services Tax (CGST), Vadodara, officials have arrested a businessman named Dilip Jain for evading Rs 70 Cr of GST/CE by providing other financial services through four unregistered entities under GST. The businessman...
The Central Board of Indirect Taxes and Customs (CBIC) on Tuesday extended data of transition under Goods and Service Tax (GST) of Daman & Diu & Dadra & Nagar Haveli till July 31, 2020. The...
The Authority of Advance ruling (AAR) ruled that Integrated Goods and Service Tax (IGST) is chargeable on ex-factory inter-State supplies. The applicant, M/s. Penna Cement Industries Limited are manufacturers of cement having two cement plants...
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...
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