GST Council's Goods and Services Tax Rate Recommendations: Comprehensive Overview
The 52nd meeting of the GST Council convened in New Delhi, with Union Minister for Finance & Corporate Affairs, Smt. Nirmala Sitharaman,...
![Refund of IGST on Exported Items: Kerala HC directs to process Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Refund-IGST-Exported-Items-directs-Refund-Claim-Kerala-High-Court-taxscan.jpg "Refund of IGST on Exported Items: Kerala HC directs to process Refund Claim [Read Order]")
GST Amendment: Single Registration under Simplified Registration Scheme Mandatory for Offshore Online Money Gaming Companies for Paying IGST
The Central Government vide notification number 31 of 2023 issued on 18th August 2023 has notified the amendments relating to the online gaming, betting and gambling activities in both Central Goods...
Diffused Silicon Wafer Considered as ‘Semi Conductor Devices’ Attracts 5% Rate of IGST: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the diffused silicon wafer considered as semiconductor device which attracts a 5% rate of Integrated...
![Diffused Silicon Wafer Considered as ‘Semi Conductor Devices’ Attracts 5% Rate of IGST: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Diffused-Silicon-Wafer-Semi-Conductor-Devices-IGST-Diffused-Silicon-Wafer-Considered-as-Semi-Conductor-Devices-Attracts-5-Rate-of-IGST-CESTAT-GST-Taxscan.jpg "Diffused Silicon Wafer Considered as ‘Semi Conductor Devices’ Attracts 5% Rate of IGST: CESTAT [Read Order]")
![Registered Person cannot Claim ITC if GST is Not Paid to Government: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Registered-Person-cannot-Claim-ITC-If-GST-is-Not-Paid-to-Government-Claim-ITC-Registered-Person-ITC-Madras-HighCourt-taxscan.jpg "Registered Person cannot Claim ITC if GST is Not Paid to Government: Madras HC [Read Order]")
R&D Services to Foreign Entities are “Export of Service” & Deemed “Zero Rated Supply” if Goods/Prototypes are Supplied by Foreign Entity, GST Implication Limited to Prototypes Developed by Applicant: AAR
The Gujarat Authority for Advance Ruling (AAR), Ahmedabad has held that the Research & Development (R&D) activities and services provided by the applicant to foreign entities shall be treated...
Loan to Credit Card Holders are Not Part of Credit Card Service, No GST Exemption: Calcutta HC [Read Order]
The Calcutta High Court has held that loans to credit card holders are not part of credit card service and held that No Goods and Service Tax Exemption. Ramesh Kumar Patodia, the appellant writ...
![Loan to Credit Card Holders are Not Part of Credit Card Service, No GST Exemption: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Loan-to-Credit-Card-Holders-are-Not-Part-of-Credit-Card-Service-Loan-Credit-Card-Holders-GST-Exemption-GST-Calcutta-High-Court-Taxscan.jpg "Loan to Credit Card Holders are Not Part of Credit Card Service, No GST Exemption: Calcutta HC [Read Order]")