The Gujarat High Court held that the Commissioner was empowered to authorize ‘arrest’ prior to completion of the assessment. The petitioner is the proprietor of a M/s Heugo Metal engaged in the business of trading...
The writ petition was filed in the Supreme Court challenging the imposition of Goods and Services Tax (GST) on products meant for the aid of persons with disabilities. The petitioner submitted that a normal person...
The Central Board of Indirect Taxes and Customs ( CBIC ) has extended the due dates for GST Annual Return (GSTR-9) and Reconciliation Statement ( GSTR-9C) for 2018-19 to 31st December 2020. The Government has...
The Tamil Nadu Authority of Advance Ruling (AAR) ruled that GST is exempted on the supply of Dress, School Bag, Boots etc. to students without consideration to Government and Government Aided schools. The applicant, Tamil...
The Tamil Nadu Authority of Advance Ruling (AAR) ruled that 18% GST is applicable to the supply of soft beverages or aerated water by the restaurant. The applicant, MFAR Hotels & Resorts Private Ltd. has...
The Karnataka Authority of Advance Ruling (AAR) ruled that the pure consultancy services provided to Municipalities and Corporations are exempted but 18% GST applicable on consultancy services provided to private individuals. The Applicant, Vimos Technocrats...
The Karnataka Authority of Advance Ruling (AAR) ruled that the Supply of Kharif Arhar (Tur) and Green Gram to National Agricultural Co-operative Marketing Federation Limited (NAFED) is an exempted supply. The applicant, Karnataka State Cooperative...
The Karnataka Authority of Advance Ruling (AAR) ruled that activities of Liaison Office amounts to supply of service, liable to pay GST. The applicant, M/s. Fraunhofer-Gesellschaft Zur Forderung der angewandten Forschung incorporated in Germany, undertakes...
The Karnataka Appellate Authority of Advance Ruling (AAAR) ruled that 18% GST applicable on street lightning activity under Energy Performance Contract. The applicant, M/s Karnataka State Electronics Development Corporation Ltd. (KEONICS) is a Karnataka State...
The Karnataka Appellate Authority of Advance Ruling (AAAR) ruled that 12% GST is applicable on printing and supply of trade advertisements. The applicant, M/s Macro media Digital Imaging Pvt. Ltd. is engaged in the business...
The Confederation of GST Professionals and Industries (CGPI) filed the writ petition in the Bombay High Court for the extension of the due date for filing GSTR-9/9C. On behalf of the CGPI, the advocates who...
The Tamil Nadu Authority of Advance Ruling (AAR) ruled that 12% GST applicable on Composite supply of works contract for construction, erection, commissioning, or installation of original works pertaining to Metro. The applicant, M/s. ST...
The Tamil Nadu Authority of Advance Ruling (AAR) ruled that the printing of content on the PVC materials of and supply of printed trade advertising material is a composite supply and 12% GST is applicable....
The Tamil Nadu Authority of Advance Ruling (AAR) ruled that Input Tax Credit can be proportionately claimed on Goods/Services used in installation of Renewable Power Generation Plant under the ‘Renewable Energy Certificate (REC) Scheme’. The...
The Tamil Nadu Authority of Advance Ruling (AAR) ruled that the activity of body building on truck chassis is a supply of service. The applicant, Tube Investments of India Ltd. is engaged in the business...
The Appellate Authority of Advance Ruling (AAAR) ruled that the person liable to pay consideration for the supply of services is ‘Recipient’ of such supply and ‘Consideration’ is any payment made whether by the recipient...
The Tamil Nadu Authority of Advance Ruling (AAR) ruled that 18% Integrated Goods and Service Tax (IGST) leviable on reimbursement of ‘Wellsone Commercial Card’ expenses from the subsidiary company to its ultimate Holding company. The...
The Tamil Nadu Authority of Advance Ruling (AAR) ruled that 12% GST applicable on Pre-mix popcorn maize packed with edible oil and salt. The Applicant, Gourmet Popcornica LLP was engaged in processing and packaging of...
The Tamil Nadu Authority of Advance Ruling (AAR) held that 12% Goods and Service Tax (GST) is payable on the LED stem. The applicant, M/s. lnventaa LED Lights Private Limited is engaged in the design,...
The Delhi Government notified the appointment of the 7 class of GST officers for purposes of the Delhi Goods and Services Tax Act, 2017. The Lt. Governor of National Capital Territory of Delhi, is pleased...
The Delhi Government notified the Delhi Goods and Services Tax (Seventh Amendment) Rules, 2019. The notification seeks to amend the Delhi Goods and Services Tax Rules, 2017 which will retrospectively come into force from 14th...
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