![Common area Electricity Charges collected by Residential Welfare Associations from members deemed part of Composite Supply; Liable to GST if the service does not qualify for exemption: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/AAR-West-Bengal-AAR-GST-Common-area-Electricity-Charges-TAXSCAN.jpg "Common area Electricity Charges collected by Residential Welfare Associations from members deemed part of Composite Supply; Liable to GST if the service does not qualify for exemption: AAR [Read Order]")
Common area Electricity Charges collected by Residential Welfare Associations from members deemed part of Composite Supply; Liable to GST if the service does not qualify for exemption: AAR [Read Order]
The West Bengal Authority for Advance Ruling ( AAR ) has held that the common area electricity charges collected by Residential Welfare Associations...
![Excess Insurance Charges collected by Manufacturer excluded from assessable value, exempt from Excise Duty as duty is on manufacture, not on Profit: CESTAT allows Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Allahabad-Excise-Duty-Excess-Insurance-Charges-taxscan.jpg "Excess Insurance Charges collected by Manufacturer excluded from assessable value, exempt from Excise Duty as duty is on manufacture, not on Profit: CESTAT allows Appeal [Read Order]")
![GST leviable on Export of Pre-Packaged and Labelled Rice upto 25 Kgs to Foreign Buyer: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/AAR-Andhra-Pradesh-GST-on-Exported-Rice-Pre-Packaged-Rice-GST-GST-Leviable-on-Rice-Packaging-Taxscan.jpg "GST leviable on Export of Pre-Packaged and Labelled Rice upto 25 Kgs to Foreign Buyer: AAR [Read Order]")
![GST Exemption allowable to Food, Medicines, and Consumables for In-Patients under Composite Supply: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/AAR-Karnataka-AAR-ruling-on-healthcare-supplies-GST-Exemption-Tax-exemption-on-medicines-and-food-for-hospital-patients-Taxscan.jpg "GST Exemption allowable to Food, Medicines, and Consumables for In-Patients under Composite Supply: AAR [Read Order]")
Taxability of GST upon Affiliation Charges collected from Affiliated Colleges by Govt University: AAR Rejects Advance Ruling application [Read Order]
The Rajasthan Authority for Advance Ruling while rejecting the application for advance ruling observed that application for sought out taxability of affiliation fee collected by the applicant from...
![Taxability of GST upon Affiliation Charges collected from Affiliated Colleges by Govt University: AAR Rejects Advance Ruling application [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Taxability-GST-Affiliation-Govt-University-AAR-Rejects-Advance-Ruling-application-TAXSCAN.jpg "Taxability of GST upon Affiliation Charges collected from Affiliated Colleges by Govt University: AAR Rejects Advance Ruling application [Read Order]")
No Reply can be Provided Without Details on Alleged Violation of Rule 10 of Rule 96 of CGST Rules: Kerala HC directs Re Adjudication [Read Order]
The Kerala High Court directed re-adjudication under Kerala State Goods and Services Tax/Central Goods and Services Tax Act, 2017KGST Act. It was found that the assessee cannot reply without details...
![No Reply can be Provided Without Details on Alleged Violation of Rule 10 of Rule 96 of CGST Rules: Kerala HC directs Re Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Kerala-High-Court-GST-CGST-CGST-Rules-Re-Adjudication-TAXSCAN.jpg "No Reply can be Provided Without Details on Alleged Violation of Rule 10 of Rule 96 of CGST Rules: Kerala HC directs Re Adjudication [Read Order]")
Clubbing of Income of Husband and Wife is to be decide by Appellate Authority: Kerala HC dismisses Writ Petition [Read Order]
The Kerala High Court in a recent case held that the clubbing of income of husband and wife is to be decided by appellate authority and cannot be decided by the writ court. The Court dismissed the...
![Clubbing of Income of Husband and Wife is to be decide by Appellate Authority: Kerala HC dismisses Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Kerala-High-Court-Kerala-HC-Kerala-HC-Clubbing-Income-Decision-Income-Tax-Clubbing-Rules-India-Taxscan-1.jpg "Clubbing of Income of Husband and Wife is to be decide by Appellate Authority: Kerala HC dismisses Writ Petition [Read Order]")
E-filing of GST Appeals: No Requirement to Upload Self-Certified Copy u/r 108, rules Allahabad HC [Read Order]
The Allahabad High Court, in a recent ruling, has provided significant clarity on the electronic filing of appeals under Section 107 of the Central Goods and Services Tax Act, 2017, coupled with the...
![E-filing of GST Appeals: No Requirement to Upload Self-Certified Copy u/r 108, rules Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/GST-Allahabad-High-Court-GST-Appeals-GST-appeals-e-filing-Self-certified-copy-requirement-TAXSCAN.jpg "E-filing of GST Appeals: No Requirement to Upload Self-Certified Copy u/r 108, rules Allahabad HC [Read Order]")
Time Limit for Furnishing of Report by DGAP under CGST Rules is Directory and Not Mandatory: Delhi HC [Read Order]
A division bench of the Delhi High Court held that Central Goods and Services Tax ( CGST ) Rules, 2017 do not provide any consequences in case the time limits provided thereunder lapse. The bench...
![Time Limit for Furnishing of Report by DGAP under CGST Rules is Directory and Not Mandatory: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Delhi-High-Court-CGST-GST-DGAP-TAXSCAN.jpg "Time Limit for Furnishing of Report by DGAP under CGST Rules is Directory and Not Mandatory: Delhi HC [Read Order]")
Govt issues Strict Direction for GST Revenue Target Achievement: No leaves for GST/Revenue Officers till 31st March
In a bid to meet the revenue targets set for the current financial year, the Central GST & Excise Commissionerate at Surat has issued a crucial direction to all Grade A & B officers. The...
