![Denial of Exemption benefit to Wipro not sustainable, if diversification made to production by adding New Machines in the Old Unit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/exemption-benefit-Wipro-production-CESTAT-taxscan.jpg "Denial of Exemption benefit to Wipro not sustainable, if diversification made to production by adding New Machines in the Old Unit: CESTAT [Read Order]")
Denial of Exemption benefit to Wipro not sustainable, if diversification made to production by adding New Machines in the Old Unit: CESTAT [Read Order]
In the case of M/s. Wipro Enterprises Pvt. Ltd, the Chandigarh Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) ruled that...
![Flavoured Milk classifiable as a beverage, attracts 12% GST: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Flavoured-Milk-beverage-GST-AAAR-taxscan.jpeg "Flavoured Milk classifiable as a beverage, attracts 12% GST: AAAR [Read Order]")
![GST Wrongly paid to Railway under Bonafide Belief: Bombay HC Orders Refund and directs Dept to Take a Sympathetic View [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/GST-Railway-Bombay-HC-Refund-Dept-taxscan.jpg "GST Wrongly paid to Railway under Bonafide Belief: Bombay HC Orders Refund and directs Dept to Take a Sympathetic View [Read Order]")
GST: Officer duty bound to consider explanation for Expiry of E-way Bill u/s 129 CGST, rules Kerala HC [Read Order]
The Single Bench of Kerala High Court held that, the reason for invoking Section 129 of the Central Goods and Service Tax (CGST) Act when the E-way bill has expired then the officer is duty bound to...
![GST: Officer duty bound to consider explanation for Expiry of E-way Bill u/s 129 CGST, rules Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Officer-duty-E-way-Bill-CGST-Kerala-HC-taxscan.jpg "GST: Officer duty bound to consider explanation for Expiry of E-way Bill u/s 129 CGST, rules Kerala HC [Read Order]")
![Labour/ Manpower Supply by Agency attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Labour-Manpower-Supply-Agency-GST-AAR-taxscan.jpg "Labour/ Manpower Supply by Agency attracts 18% GST: AAR [Read Order]")
Assessee has Right to Appeal even after Voluntary Payment of Penalty under CGST: Kerala HC [Read Order]
In a significant ruling, the Kerala High Court has held that the assessee has the right to appeal even after the voluntary payment of the penalty made under the Central Goods and Service Tax (CGST)...
![Assessee has Right to Appeal even after Voluntary Payment of Penalty under CGST: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Assessee-appeal-Voluntary-Payment-Penalty-CGST-Kerala-HC-taxscan.jpeg "Assessee has Right to Appeal even after Voluntary Payment of Penalty under CGST: Kerala HC [Read Order]")
Procurement and Distribution of Drugs, Medicines, and other Surgical Equipment by APMSIDC is not ‘Pure Service’ and not eligible for GST Exemption: AAR [Read Order]
The Andhra Pradesh Authority for Advance Ruling ( AAR ) presided by Mr. D. Ramesh, Member (State Tax) and Mr. RV Pradhamesh Bhanu, Member (Central Tax) has held that procurement and distribution of...
![Procurement and Distribution of Drugs, Medicines, and other Surgical Equipment by APMSIDC is not ‘Pure Service’ and not eligible for GST Exemption: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Procurement-Distribution-Drugs-Medicines-Surgical-Equipment-APMSIDC-GST-Exemption-AAR-taxscan.jpg "Procurement and Distribution of Drugs, Medicines, and other Surgical Equipment by APMSIDC is not ‘Pure Service’ and not eligible for GST Exemption: AAR [Read Order]")
Construction of 20 MT Cold Storage Building for Primary Processing Centre under Mega park Scheme attracts 12% GST: AAR [Read Order]
The Andhra Pradesh Authority for Advance Ruling has held that the construction of a 20 MT Cold Storage building for the primary processing center under the Mega park scheme attracts 12% GST. The...
![Construction of 20 MT Cold Storage Building for Primary Processing Centre under Mega park Scheme attracts 12% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/MT-Cold-Storage-Building-Primary-Processing-Centre-Mega-park-scheme-GST-AAR-Taxscan.jpg "Construction of 20 MT Cold Storage Building for Primary Processing Centre under Mega park Scheme attracts 12% GST: AAR [Read Order]")
GST: 'E-Rikshaw' Supplied without Battery classifiable as 'Electrically Operated Motor Vehicle', rules AAR [Read Order]
The West Bengal bench of the Authority for Advance Rulings (AAR) has held that a three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when supplied without battery is also...
![GST: E-Rikshaw Supplied without Battery classifiable as Electrically Operated Motor Vehicle, rules AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/E-Rikshaw-Electrical-Motor-Vehicle-AAR-taxscan.jpeg "GST: E-Rikshaw Supplied without Battery classifiable as Electrically Operated Motor Vehicle, rules AAR [Read Order]")
No GST on Printing of Pre and Post-Examination items, and Scanning and Processing of Results: AAR [Read Order]
The Andhra Pradesh Authority for Advance Ruling has held that no Goods and Services Tax on printing of pre and post-examination items, and scanning and processing of results. The applicant, M/s...
![No GST on Printing of Pre and Post-Examination items, and Scanning and Processing of Results: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/GST-Post-Examination-AAR-taxscan.jpeg "No GST on Printing of Pre and Post-Examination items, and Scanning and Processing of Results: AAR [Read Order]")