Unexplained and Inordinate Delay without Ostensible Reasons; Delhi HC dismisses Condonation of Delay [Read Order]
The Division Bench of High Court of Delhi has dismissed the condonation of delay because of unexplained and inordinate delay without ostensible...
![Tender of Work Contract under Chief Minister Jan Awas Yojana to Rajasthan Housing Board after 13.07.2022 attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Tender-Work-Contract-Chief-Minister-Jan-Awas-Yojana-Rajasthan-Housing-Board-GST-AAR-Taxscan.jpg "Tender of Work Contract under Chief Minister Jan Awas Yojana to Rajasthan Housing Board after 13.07.2022 attracts 18% GST: AAR [Read Order]")
![Supply of Pre-packaged and labelled Rice up to 25 kg to Export Attracts 5% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Supply-of-Pre-packaged-and-labelled-Rice-rice-Export-Attracts-5-GST-AAR-Taxscan.jpg "Supply of Pre-packaged and labelled Rice up to 25 kg to Export Attracts 5% GST: AAR [Read Order]")
Limitation Period of 2 Years Expires u/s 54 CGST Act: Bombay HC Restores Refund Claim [Read Order]
The Bombay High Court (HC), presided over by Justices Abhay Ahuja and Nitin Jamdar, reinstated the petitioner's refund claim, which had been denied on the grounds that the Central Goods and Services...
![Limitation Period of 2 Years Expires u/s 54 CGST Act: Bombay HC Restores Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CGST-Act-CGST-Bombay-High-Court-Refund-Claim-Refund-Claim-Taxscan.jpg "Limitation Period of 2 Years Expires u/s 54 CGST Act: Bombay HC Restores Refund Claim [Read Order]")
Value of Goods Exceed 25% than supply- Service of Milling Wheat into Flour Eligible for GST Exemption: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) has held that the service of milling wheat into flour would be eligible for Goods and Service Tax (GST) exemption as the value of goods had exceeded...
![Value of Goods Exceed 25% than supply- Service of Milling Wheat into Flour Eligible for GST Exemption: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Value-of-Goods-Exceed-supply-Service-Milling-Wheat-Flour-GST-Exemption-AAR-Taxscan.jpg "Value of Goods Exceed 25% than supply- Service of Milling Wheat into Flour Eligible for GST Exemption: AAR [Read Order]")
![Supply of Bouquet made with Dry Plant Parts with Foil Package Exempted from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Supply-of-Bouquet-dry-plant-parts-foil-package-exempted-from-GST-AAR-Taxscan.jpg "Supply of Bouquet made with Dry Plant Parts with Foil Package Exempted from GST: AAR [Read Order]")
Inability to pay Full Amount for VAT & CST Appeal : Gujarat HC reduces Pre-Deposit form 20% to 15% [Read Order]
A Division Bench of the Gujarat High Court has recently reduced the pre-deposit from 20% of the tax amount to 15%, considering the inability of the petitioner-Vinod Kumar Dugar to pay the full...
![Inability to pay Full Amount for VAT & CST Appeal : Gujarat HC reduces Pre-Deposit form 20% to 15% [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Inability-to-pay-Full-Amount-VAT-CST-Appeal-Gujarat-HighCourt-Pre-Deposit-form-Taxscan.jpg "Inability to pay Full Amount for VAT & CST Appeal : Gujarat HC reduces Pre-Deposit form 20% to 15% [Read Order]")
![CBIC Clarifies GST rates of Certain Goods as Recommended by GST Council [Read Circular]](https://www.taxscan.in/wp-content/uploads/2023/01/CBIC-GST-rates-Goods-GST-Council-Taxscan.jpg "CBIC Clarifies GST rates of Certain Goods as Recommended by GST Council [Read Circular]")
Construction of infrastructure other than Railway Lines is not Composite Supply to Works Contract, attracts 18% GST: AAR [Read Order]
The Chhattisgarh Authority for Advance Rulings ( AAR ) has recently ruled that the construction undertaken by the applicant- , other than construction of railway lines is not a composite supply to...
![Construction of infrastructure other than Railway Lines is not Composite Supply to Works Contract, attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Construction-infrastructure-Railway-Lines-Composite-Supply-Works-Contract-GST-Taxscan.jpg "Construction of infrastructure other than Railway Lines is not Composite Supply to Works Contract, attracts 18% GST: AAR [Read Order]")
Transaction of Transfer of Business by Merger of Two Registration comes under the ambit of ‘Supply of Services’: AAR [Read Order]
The Authority for Advance Ruling ( AAR ) of West Bengal of members Brajesh Kumar Singh and Jyojit Banik ruled that in the case the transaction of transfer of business by Merger of two registration...
![Transaction of Transfer of Business by Merger of Two Registration comes under the ambit of ‘Supply of Services’: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Transaction-transfer-of-business-registration-Supply-of-Services-AAR-Taxscan.jpg "Transaction of Transfer of Business by Merger of Two Registration comes under the ambit of ‘Supply of Services’: AAR [Read Order]")