![Targets Based Incentives earned by Reseller not amount to Trade Discount; 18% GST Applicable: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Targets-Based-Incentives-Targets-Based-Incentives-earned-by-Reseller-Targets-Incentives-Reseller-Trade-Discount-GST-Applicable-GST-AAAR-Authority-for-Advance-Ruling-taxscan.jpg "Targets Based Incentives earned by Reseller not amount to Trade Discount; 18% GST Applicable: AAAR [Read Order]")
Targets Based Incentives earned by Reseller not amount to Trade Discount; 18% GST Applicable: AAAR [Read Order]
While enhancing the AAR’s decision, the Maharashtra Appellate Authority for Advance Ruling (AAAR) decided that 18% Goods and Services Tax (GST) is...
![Rectification Application u/s 161 of GST Act not Valid when Assessee Failed to Cooperate in Assessment: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Rectification-Application-Assessee-Failed-to-Cooperate-in-Assessment-Madras-HC-TAXSCAN.jpg "Rectification Application u/s 161 of GST Act not Valid when Assessee Failed to Cooperate in Assessment: Madras HC [Read Order]")
![Cancellation of GST Registration with Retrospective Effect Cannot be Ground to Deny ITC from Supplier to Purchaser: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Cancellation-of-GST-Registration-with-Retrospective-Effect-GST-Registration-GST-Calcutta-High-Court-ITC-Taxscan.jpg "Cancellation of GST Registration with Retrospective Effect Cannot be Ground to Deny ITC from Supplier to Purchaser: Calcutta HC [Read Order]")
GST ITC available on Taxable Work Contract Services for Construction of Hotel Building: Tripura HC [Read Order]
In a recent decision the Tripura High Court observed that Goods and Service Tax (GST) Input Tax Credit (ITC) on the goods and services being utilized for providing the taxable work contract services...
![GST ITC available on Taxable Work Contract Services for Construction of Hotel Building: Tripura HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/GST-ITC-GST-ITC-Work-Contract-Services-for-Construction-of-Hotel-Building-Work-Contract-Services-Construction-of-Hotel-Building-Hotel-Building-Tripura-Highcourt-taxscan.jpg "GST ITC available on Taxable Work Contract Services for Construction of Hotel Building: Tripura HC [Read Order]")
ITC Claim Eligible on WCS taken for Structure on which Machineries are Fixed to Earth by Foundation and Services taken for Setting Up Plant: AAR [Read Order]
The Gujarat Authority for Advance Ruling (AAR) recently ruled that the Input Tax Credit (ITC) Claim on Works Contract Service taken for Structure on which machineries are fixed to earth by foundation...
ITC Claim Eligible on Steel [TMT bar] used in Works Contract Services for Making Foundation to fix Machineries to Earth: AAR [Read Order]
The Gujarat Authority for Advance Ruling (AAR) has recently ruled that the Input Tax Credit Claim on Steel [TMT bar] used in Works Contract Services for Making Foundation to fix Machineries to Earth...
