![7.5% GST Rate is Liable to Pay on Service of Construction of Residential Apartments: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/GST-Rate-GST-7.5-GST-Rate-is-Liable-to-Pay-on-Service-of-Construction-of-Residential-Apartments-Residential-Apartments-AAR-Taxscan.jpg "7.5% GST Rate is Liable to Pay on Service of Construction of Residential Apartments: AAR [Read Order]")
7.5% GST Rate is Liable to Pay on Service of Construction of Residential Apartments: AAR [Read Order]
The Kerala Authority for Advance Ruling (KAAR) has held that a 7.5 % Good and Services Tax rate is liable to pay on service of construction of...
![Gujarat HC grants permission to pay Tax liability in Instalments [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Gujarat-High-Court-permission-pay-Tax-liability-Tax-liability-Tax-liability-in-Instalments-Instalments-taxscan.jpg "Gujarat HC grants permission to pay Tax liability in Instalments [Read Order]")
![Activities or Services Provided by Universities to Its Affiliated Colleges and Students Exempted from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Activities-or-Services-Universities-Affiliated-Colleges-Affiliated-Colleges-and-Students-Affiliated-Colleges-and-Students-Exempted-from-GST-GST-AAR-Taxscan.jpg "Activities or Services Provided by Universities to Its Affiliated Colleges and Students Exempted from GST: AAR [Read Order]")
Madras HC Condones Delay of 2 days in Manual Filing of Appeal after Online Submission on GST Portal [Read Order]
A Single Bench of the Madras High Court condoned the delay of 2 days in manual filing of appeal after online submission on the Goods and Service Tax (GST) Portal. The petitioner, Shri Isha Scraps,...
![Madras HC Condones Delay of 2 days in Manual Filing of Appeal after Online Submission on GST Portal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Madras-HC-Condones-Manual-Filing-of-Appeal-after-Online-Submission-on-GST-Portal-TAXSCAN.jpg "Madras HC Condones Delay of 2 days in Manual Filing of Appeal after Online Submission on GST Portal [Read Order]")
Appeal Provision of CGST Act is Inbuilt Mechanism and Impliedly Excludes Application of Limitation Act: Kerala HC [Read Order]
A Single Bench of the Kerala High Court recently observed that the appeal Provision of the Central Goods and Services Tax Act, 2017 (CGST) is inbuilt mechanism and impliedly excludes the application...
![Appeal Provision of CGST Act is Inbuilt Mechanism and Impliedly Excludes Application of Limitation Act: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Appeal-Provision-CGST-Act-Inbuilt-Mechanism-Impliedly-Excludes-Application-Limitation-Act-Kerala-HC-TAXSCAN.jpg "Appeal Provision of CGST Act is Inbuilt Mechanism and Impliedly Excludes Application of Limitation Act: Kerala HC [Read Order]")
Direction to Declare Section 16(4) of CGST/SGST Act 2017 r/w Rule 61 of KGST Rules as Ultravires Constitution: Karnataka HC dismisses WP [Read Order]
The High Court of Karnataka dismissed the Writ Petition direction to declare section 16(4) of the Central Goods and Service Tax (CGST/SGST) Act 2017 r/w Rule 61 of Karnataka Goods and Service Tax...
![Direction to Declare Section 16(4) of CGST/SGST Act 2017 r/w Rule 61 of KGST Rules as Ultravires Constitution: Karnataka HC dismisses WP [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Direction-to-Declare-KGST-Rules-Ultravires-Constitution-Karnataka-HC-dismisses-WP-TAXSCAN.jpg "Direction to Declare Section 16(4) of CGST/SGST Act 2017 r/w Rule 61 of KGST Rules as Ultravires Constitution: Karnataka HC dismisses WP [Read Order]")
Rule 89(4) of CGST Rules not Applicable on Refund of Integrated Tax Paid on Zero-Rated Supply: Delhi HC [Read Order]
A Division Bench of the Delhi High Court ruled that Rule 89(4) of the Central Goods and Services Tax (CGST) Rules, 2017 is inapplicable to cases of refund of integrated tax paid on zero rated supply....
![Rule 89(4) of CGST Rules not Applicable on Refund of Integrated Tax Paid on Zero-Rated Supply: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CGST-Rules-Refund-Integrated-Tax-Paid-Tax-Paid-Zero-Rated-Supply-Supply-Delhi-High-Court-taxscan.jpg "Rule 89(4) of CGST Rules not Applicable on Refund of Integrated Tax Paid on Zero-Rated Supply: Delhi HC [Read Order]")
Cash-credit facility is not a debt, No Provisional Attachment u/s 83 of the CGST Act: Calcutta HC [Read Order]
The Calcutta High Court has held that the cash-credit facility is not a debt, and cannot provisionally attach u/s 83 of the Central Goods and Service Tax Act, 2017. J. L. Enterprises, the...
![Cash-credit facility is not a debt, No Provisional Attachment u/s 83 of the CGST Act: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Cash-credit-facility-is-not-a-debt-No-Provisional-Attachment-of-the-CGST-Act-Calcutta-HC-TAXSCAN.jpg "Cash-credit facility is not a debt, No Provisional Attachment u/s 83 of the CGST Act: Calcutta HC [Read Order]")