![‘Handover’ of Building and Civil Structure for consideration not sale but ‘Supply of Service’, taxable @ 18% GST: Odisha AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/AAR-Authority-for-Advance-Ruling-Odisha-AAR-Handover-of-Building-Handover-of-Civil-Structure-taxscan.jpg "‘Handover’ of Building and Civil Structure for consideration not sale but ‘Supply of Service’, taxable @ 18% GST: Odisha AAR [Read Order]")
‘Handover’ of Building and Civil Structure for consideration not sale but ‘Supply of Service’, taxable @ 18% GST: Odisha AAR [Read Order]
The Odisha Authority for Advance Ruling ( AAR ) in a recent Application before it ruled that mere handover of building and civil structure by one...
Appeal against Refund Rejection order filed within Statutory Period under Limitation Act: Delhi HC directs to consider Appeal on Merits [Read Order]
The Delhi High Court has held that the appeal against the refund rejection order shall be considered on merits on the finding that the same is filed within the statutory period of 3 months based on...
![Appeal against Refund Rejection order filed within Statutory Period under Limitation Act: Delhi HC directs to consider Appeal on Merits [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Appeal-Refund-Rejection-Order-Statutory-Period-Limitation-Act-Delhi-HC-Appeal-on-Merits-taxscan.jpg "Appeal against Refund Rejection order filed within Statutory Period under Limitation Act: Delhi HC directs to consider Appeal on Merits [Read Order]")
Supply of ‘Unbranded & Unlabelled Broken Rice’ Exempt from GST, 5% GST Applies If ‘Pre-Packed & Labelled’: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) has clarified that the supply of broken rice when it is ‘unbranded and unlabelled’, will be exempt from the Goods and Services Tax (GST). However, a...
![Supply of ‘Unbranded & Unlabelled Broken Rice’ Exempt from GST, 5% GST Applies If ‘Pre-Packed & Labelled’: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Supply-Unbranded-and-Unlabelled-Broken-Rice-GST-Pre-Packed-Labelled-AAR-taxscan.jpg "Supply of ‘Unbranded & Unlabelled Broken Rice’ Exempt from GST, 5% GST Applies If ‘Pre-Packed & Labelled’: AAR [Read Order]")
CBIC Inserts New Entry for Imitation Zari Thread or Yarn Made from Metallised Polyester Film/plastic Film; Applies ITC Refund
The Central Board of Indirect Taxes and Customs (CBIC), introduced a new entry for Imitation Zari Thread or Yarn Made from Metallised Polyester Film/plastic Film. It was stated that this entry...
CBIC Excludes Omnibus from Passenger Transportation Services; Exception for Companies Provide Services via E-Commerce Operator
The Central Board of Indirect Taxes and Customs (CBIC), vide notification no. 16/2023 has notified the exclusion of omnibus from the passenger transportation services, however there is an exemption...
CBIC Defines Taxable Construction Services for Sale of Buildings; Excludes Full Payment Received Post-Completion Certificate Issuance or Initial Occupation [Read Notification]
In notification number 15/2023 - Central Tax (Rate), the Central Board of Indirect Taxes and Customs (CBIC) has introduced changes to the definition of Taxable Construction Services for the sale of...
![CBIC Defines Taxable Construction Services for Sale of Buildings; Excludes Full Payment Received Post-Completion Certificate Issuance or Initial Occupation [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/10/CBIC-Defines-Taxable-Construction-Services-CBIC-Construction-Services-Sale-of-Buildings-Payment-Post-Completion-Certificate-Issuance-taxscan.jpg "CBIC Defines Taxable Construction Services for Sale of Buildings; Excludes Full Payment Received Post-Completion Certificate Issuance or Initial Occupation [Read Notification]")
