Remedy for Pre-Trial Arrest u/s 69 of CGST Act is to Invoke Writ Petition; not Anticipatory Bail: Supreme Court [Read Judgment]
In a recent judgment, a Division Bench comprising Justice J.B. Pardiwala and Justice Prashant Kumar Mishra of the Supreme Court ruled that for a...
![Cash not a Stock In Trade, Not Subject to Seizer under CGST: Kerala HC directs to Release Seized Cash [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Cash-not-a-Stock-In-Trade-Not-Subject-to-Seizer-under-CGST-Kerala-HC-directs-to-Release-Seized-Cash-TAXSCAN.jpg "Cash not a Stock In Trade, Not Subject to Seizer under CGST: Kerala HC directs to Release Seized Cash [Read Order]")
![No GST applicable to Employer on Salary Deducted in lieu of Incomplete or Unfulfilled notice period: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-GST-Employer-Salary-Deducted-lieu-Incomplete-Unfulfilled-notice-period-TAXSCAN.jpg "No GST applicable to Employer on Salary Deducted in lieu of Incomplete or Unfulfilled notice period: AAR [Read Order]")
![Tata Autocomp Systems Ltd. Eligible for ITC on GST borne for In-House Canteen Services provided to Employees by Service Provider: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Tata-Autocomp-Systems-Ltd-Eligible-ITC-GST-borne-In-House-Canteen-Services-Employees-Service-Provider.jpg "Tata Autocomp Systems Ltd. Eligible for ITC on GST borne for In-House Canteen Services provided to Employees by Service Provider: AAR [Read Order]")
![ITC Available to Employer on GST borne for Non-AC Bus Transport Services provided to employees by TSPs Above 13-Seater Buses: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITC-Employer-GST-Non-AC-Bus-Transport-Services-AAR-TAXSCAN.jpg "ITC Available to Employer on GST borne for Non-AC Bus Transport Services provided to employees by TSPs Above 13-Seater Buses: AAR [Read Order]")
E-Invoice Mandatory for GST Registered Persons on Supply to Government Departments Solely Registered for TDS purpose: CBIC [Read Circular]
The Central Board of Indirect Taxes and Customs (CBIC) issued vide circular no. 198/10/2023-GST on July 17th 2023 clarifying the mandatory e-invoice for the GST registered persons on Supply to...
![Service Supplied Charitable Society to Educational Institution is liable to GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Service-Supplied-Charitable-Society-Service-Charitable-Society-Educational-Institution-liable-to-GST-GST-liable-AAR-taxscan.jpg "Service Supplied Charitable Society to Educational Institution is liable to GST: AAR [Read Order]")
Payment made to State Govt. for Change of Description of Land from Wetland to Ordinary Land Attracts GST under RCM: AAR [Read Order]
The Kerala Authority for Advance Ruling (AAR), Thiruvananthapuram has held that the payment made to the Government of Kerala for changing the description of land from wetland to ordinary land...
![Payment made to State Govt. for Change of Description of Land from Wetland to Ordinary Land Attracts GST under RCM: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Payment-State-Govt-Description-Land-Wetland-Ordinary-Land-Attracts-GST-RCM-TAXSCAN.jpg "Payment made to State Govt. for Change of Description of Land from Wetland to Ordinary Land Attracts GST under RCM: AAR [Read Order]")
Next Gen Geo Textile called ‘StrataTex HSR®’ attracts 10% GST subject to obtaining BIS Certification: AAR [Read Order]
The Authority for Advance Ruling (AAR), Gujarat has held that Next Gen Geo Textile called ‘StrataTex HSR®’, an innovative product proposed to be manufactured by the applicant shall attract 10% GST as...
![Next Gen Geo Textile called ‘StrataTex HSR®’ attracts 10% GST subject to obtaining BIS Certification: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Next-Gen-Geo-Textile-StrataTex-HSR-GST-BIS-Certification-AAR-TAXSCAN.jpg "Next Gen Geo Textile called ‘StrataTex HSR®’ attracts 10% GST subject to obtaining BIS Certification: AAR [Read Order]")
Activities of Milling of Wheat into Wheat flour, along with Fortification and Supply is Composite Supply: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR), observed that the activities of milling of wheat into wheat flour, along with fortification and supply is composite supply. The Applicant,...
![Activities of Milling of Wheat into Wheat flour, along with Fortification and Supply is Composite Supply: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Activities-milling-of-wheat-wheat-flour-fortification-and-supply-composite-supply-AAR-AAR-taxscan.jpg "Activities of Milling of Wheat into Wheat flour, along with Fortification and Supply is Composite Supply: AAR [Read Order]")
Composite Supply of Works Contract to Local Authority by Erection, Installation, and Maintenance of Sewerage Treatment Plant attracts 12% GST: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) ruled that the Composite supply of works contract to local authority by erection, installation, and maintenance of a sewerage treatment plant...
![Composite Supply of Works Contract to Local Authority by Erection, Installation, and Maintenance of Sewerage Treatment Plant attracts 12% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Composite-Supply-Works-Contract-Local-Authority-Erection-Installation-Maintenance-Sewerage-Treatment-Plant-GST-AAR-TAXSCAN.jpg "Composite Supply of Works Contract to Local Authority by Erection, Installation, and Maintenance of Sewerage Treatment Plant attracts 12% GST: AAR [Read Order]")