Interest payable on Delayed Tax to be calculated on Total Tax Liability as filed in GSTR-3B: CBIC
The Central Board of Indirect Taxes and Customs (CBIC) has said that taxpayers who have filed their returns in GSTR-3B Form are required to pay...
![GST Paid on Maintenance Charges by Co-operative Housing Society, not eligible to claim ITC in the cases of Replacement of Existing Elevator: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/02/Co-operative-Housing-Society-Maintenance-Charges-Maharashtra-AAR-Taxscan-1.jpg "GST Paid on Maintenance Charges by Co-operative Housing Society, not eligible to claim ITC in the cases of Replacement of Existing Elevator: AAR [Read Order]")
![18% GST applicable on Transformers supplied to Indian Railways: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/02/Indian-Railways-Transformers-AAR-GST-Taxscan.jpg "18% GST applicable on Transformers supplied to Indian Railways: AAR [Read Order]")
![Homeowner Association liable to pay GST on Contributions made by Members and can avail Exemption If contribution does not exceed Rs.7,500: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/02/Homeowner-Association-SGST-CGST-GST-Taxscan.jpg "Homeowner Association liable to pay GST on Contributions made by Members and can avail Exemption If contribution does not exceed Rs.7,500: AAR [Read Order]")
Streamlining Export Data must include District Level details in Shipping Bills through Electronic Integrated Declaration: CBIC [Read Circular]
The Central Board of Indirect Tax & Customs (CBIC) issued a circular on February 5, 2020, with its subject directing that the streamlining export data must include district-level details of...
![Streamlining Export Data must include District Level details in Shipping Bills through Electronic Integrated Declaration: CBIC [Read Circular]](https://www.taxscan.in/wp-content/uploads/2020/02/Electronic-Integrated-Declaration-Shipping-Bills-Export-Data-CBIC-Taxscan.jpg "Streamlining Export Data must include District Level details in Shipping Bills through Electronic Integrated Declaration: CBIC [Read Circular]")
GST not applicable to Labour Contract Services for Construction of Flats under PMAY: AAR [Read Order]
The Rajasthan Authority of Advance Ruling (AAR) held that Goods and Services Tax (GST) not applicable to labour contract service for construction of flats under Pradhan Mantri Awas Yojana (PMAY). M/s...
![GST not applicable to Labour Contract Services for Construction of Flats under PMAY: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/PMAY-GST-Not-Applicable-Labour-Contract-Construction-AAR-Taxscan.jpg "GST not applicable to Labour Contract Services for Construction of Flats under PMAY: AAR [Read Order]")
‘Ancillary Services’ provided to Tour Operators, covered under ‘Support Service’, 18% GST applicable: AAR [Read Order]
The Rajasthan Authority for Advance Ruling (AAR) on an application made by M/s Crown Tours and Travels while addressing the issue ruled that the services provided to the tour operators are covered...
![‘Ancillary Services’ provided to Tour Operators, covered under ‘Support Service’, 18% GST applicable: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/Support-Service-Tour-Operators-Ancillary-Services-Rajasthan-AAR-Taxscan.jpg "‘Ancillary Services’ provided to Tour Operators, covered under ‘Support Service’, 18% GST applicable: AAR [Read Order]")
Fortified Rice Kernels and Fortified Milk, classified as ‘otherwise prepared’, 18% GST Applicable: AAR [Read Order]
The Rajasthan Authority for Advance Ruling (AAR), in its advance ruling, ruled that the Fortified Rice Kernels (FRK) and Fortified milk are classified as ‘other’ and it doesn't fall under the purview...
![Fortified Rice Kernels and Fortified Milk, classified as ‘otherwise prepared’, 18% GST Applicable: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/Fortified-Rice-Kernels-Fortified-Milk-Prepared-Rajasthan-AAR-GST-Taxscan.jpg "Fortified Rice Kernels and Fortified Milk, classified as ‘otherwise prepared’, 18% GST Applicable: AAR [Read Order]")
![CBIC implements Automated Customs Clearance on Pilot Basis in Two Ports [Read Circular]](https://www.taxscan.in/wp-content/uploads/2020/01/Automated-Customs-Clearance-Taxscan.jpg "CBIC implements Automated Customs Clearance on Pilot Basis in Two Ports [Read Circular]")
![18% GST applicable on Entry Fee and Amusement Facility in Public Park: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/GST-Applicable-Public-Park-Entry-Fee-AAR-Taxscan.jpg "18% GST applicable on Entry Fee and Amusement Facility in Public Park: AAR [Read Order]")