The National Anti-Profiteering (NAA) directed the Director-General of Anti-Profiteering(DGAP) to revise the mathematical method for computing the profiteered amount by the respondent. The Applicant, Ajay Jagga alleged that the Respondent had not passed on the...
The National Anti-Profiteering Authority (NAA) held that Prasad Media Corporation denied the benefit of rate reduction to consumers in the contravention of the provisions of Section 171(1) of the CGST Act, 2017 and NAA imposed...
The Institute of Company Secretary of India (ICSI) has extended the last date for receiving annual membership and certificate of practice fee for FY 2020-21 till 30th September 2020 without additional Restoration and Entrance fees....
“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 Tamil Nadu Authority of Advance Ruling (AAR) ruled on the classification of Tank and Tank Parts. The applicant, M/s. Heavy Vehicles Factory, HVF Estate, Avadi is a Central Government Department coming under the Ordnance...
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 service rendered by the Applicant to POSCO ISDC Pvt. Ltd. as a sub-contractor would not be classified as GTA service when the service rendered by...
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 High Court of Madhya Pradesh, in the light of the decision of the Supreme Court, held that the presence of a lawyer cannot be allowed at the time of search proceedings and the examination...
Numerous taxes, multiple assessments, and unnecessary procedural burden had necessitated the advent of a single levy which subsumed the prevailing taxes. Thus, GST was implemented with much fanfare. However, despite its ambitious beginning, GST is...
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 Reserve Bank of India (RBI) has directed the Banks to initiate necessary Action for the Reclassification of MSMEs. The Government had notified on new criteria for classifying the enterprises as Micro, Small, and Medium...
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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