![Recipient of Service Not Eligible for ITC on GST Paid for Transfer of Rights of Leasehold Land as Services Constitute Construction of Immovable Property: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Recipient-of-Service-Not-Eligible-for-ITC-GST-Paid-for-Transfer-Rights-of-Leasehold-Land-Services-Constitute-Construction-Immovable-Property-AAR-TAXSCAN.jpg "Recipient of Service Not Eligible for ITC on GST Paid for Transfer of Rights of Leasehold Land as Services Constitute Construction of Immovable Property: AAR [Read Order]")
Recipient of Service Not Eligible for ITC on GST Paid for Transfer of Rights of Leasehold Land as Services Constitute Construction of Immovable Property: AAR [Read Order]
The Goods and Services Tax (GST) Authority for Advance Ruling (AAR), Gujarat has held that a recipient of services is not eligible to claim Input Tax...
![CBIC releases Clarification on GST Treatment of Corporate Guarantees [Read Circular]](https://www.taxscan.in/wp-content/uploads/2023/10/CBIC-Clarification-GST-Treatment-Corporate-Guarantees-TAXSCAN.jpg "CBIC releases Clarification on GST Treatment of Corporate Guarantees [Read Circular]")
![Proper Officer Shall issue Intimation Instead of Order for Concluding Proceedings of GST Demand Notice; CBIC notifies Amendment [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/10/Proper-Officer-Intimation-Instead-Order-Concluding-Proceedings-of-GST-Demand-Notice-CBIC-notifies-Amendment-TAXSCAN.jpg "Proper Officer Shall issue Intimation Instead of Order for Concluding Proceedings of GST Demand Notice; CBIC notifies Amendment [Read Notification]")
![Rejection of Refund Claim of ITC under GST: Delhi HC allows Refund based on Shipping Bill and Invoices [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/ITC-Rejection-Refund-Claim-Rejection-of-Refund-Claim-of-ITC-under-GST-GST-Delhi-HC.jpg "Rejection of Refund Claim of ITC under GST: Delhi HC allows Refund based on Shipping Bill and Invoices [Read Order]")
![ITC is Substantive Right granted to Assessee u/s 16 of GST Act: Allahabad HC quashes Rs 235 crores Demand against Vivo Mobile [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/ITC-is-Substantive-Right-granted-Assessee-GST-Act-Allahabad-HC-Demand-Vivo-Mobile-TAXSCAN.jpg "ITC is Substantive Right granted to Assessee u/s 16 of GST Act: Allahabad HC quashes Rs 235 crores Demand against Vivo Mobile [Read Order]")
GSTN Introduces Enrolment Facility for GST Unregistered Suppliers to Supply Goods through E-commerce Operators; Issues Advisory
The Goods and Services Tax Network (GSTN) has released an advisory regarding the introduction of the enrollment feature for Goods and Services Tax (GST) unregistered suppliers to facilitate the...
Calcutta HC strikes down Penalty in absence of Taxable Supply: Order U/s 129(3) of CGST Act remanded citing Inadequate Reasons & Non-consideration of petitioner’s objections [Read Order]
The High Court of Calcutta, Circuit Bench at Jalpaiguri, has struck down a penalty imposed under Section 129(3) of the West Bengal Goods and Services Tax (WBGST)/Central Goods and Services Tax (CGST)...
![Calcutta HC strikes down Penalty in absence of Taxable Supply: Order U/s 129(3) of CGST Act remanded citing Inadequate Reasons & Non-consideration of petitioner’s objections [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Penalty-Calcutta-High-Court-Taxable-Supply-CGST-Act-petitioners-objections-taxscan.jpg "Calcutta HC strikes down Penalty in absence of Taxable Supply: Order U/s 129(3) of CGST Act remanded citing Inadequate Reasons & Non-consideration of petitioner’s objections [Read Order]")
Filing ITC Refund within Time prescribed u/s 54(1) of CGST Act: Delhi HC directs to Process Refund [Read Order]
The Delhi High Court directed to process refund as Input Tax Credit (ITC) refund was filed within the time prescribed under Section 54(1) of the Central Goods and Service Tax Act, 2017. The...
![Filing ITC Refund within Time prescribed u/s 54(1) of CGST Act: Delhi HC directs to Process Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Filing-ITC-Refund-ITC-ITC-Refund-Refund-CGST-Act-Delhi-HC-taxscan.jpg "Filing ITC Refund within Time prescribed u/s 54(1) of CGST Act: Delhi HC directs to Process Refund [Read Order]")
GST not Payable by Delhi Metro Rail Corporation for Service of Project Report for Surat Municipal Corporation, Refund u/s 54 of CGST Act not applicable where GST is not Charged: Delhi HC [Read Order]
The Delhi High Court has held that Goods and Service Tax (GST) is not payable by Delhi Metro Rail Corporation (DMRC) for the service of Project Report for Surat Municipal Corporation and refund under...
![GST not Payable by Delhi Metro Rail Corporation for Service of Project Report for Surat Municipal Corporation, Refund u/s 54 of CGST Act not applicable where GST is not Charged: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/GST-Delhi-Metro-Rail-Corporation-Service-of-Project-Report-for-Surat-Municipal-Corporation-Refund-CGST-Act-GST-Delhi-Highcourt-taxscan.jpg "GST not Payable by Delhi Metro Rail Corporation for Service of Project Report for Surat Municipal Corporation, Refund u/s 54 of CGST Act not applicable where GST is not Charged: Delhi HC [Read Order]")
28% GST on Online Gaming from October 1st: Focus Shifts to Supreme Court's Decision on Gameskraft
As the October 1st deadline approaches for the implementation of a 28% Goods and Services Tax (GST) on the entire face value of bets made in online money games, a significant disagreement has emerged...
Relief to Hindustan Unilever: Rajasthan High Court directs to Suggest Mechanism to Match Supplier's Credit Note With ITC Reversal due to Omission of S. 43 of CGST Act [Read Order]
In the case of Hindustan Unilever Ltd, the Rajasthan High Court directed to suggest a mechanism to match the supplier's credit note with Input Tax Credit (ITC)reversal due to the omission of section...
![Relief to Hindustan Unilever: Rajasthan High Court directs to Suggest Mechanism to Match Suppliers Credit Note With ITC Reversal due to Omission of S. 43 of CGST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Relief-to-Hindustan-Unilever-Rajasthan-High-Court-directs-to-Suggest-Mechanism-to-Match-Suppliers-Credit-Note-ITC-Reversal-CGST-Act-TAXSCAN.jpg "Relief to Hindustan Unilever: Rajasthan High Court directs to Suggest Mechanism to Match Suppliers Credit Note With ITC Reversal due to Omission of S. 43 of CGST Act [Read Order]")