Goods and Services Tax Archives

Delhi High Court | Tax, interest and penalty collected by Revenue during the investigation, without following due procedure, is involuntary; Assessee entitled to refund

Delhi High Court: In a case filed questioning whether the cumulative sum of Rs. 1,80,10,000/- deposited on behalf of the

OP. ED.Practical Lawyer Archives

The Tussle of Service Charges at Hotels and Restaurants: Pro or Anti Consumers

Ashok R. Patil*

Advance Rulings Case Briefs

Gujarat Authority for Advance Ruling| ‘Combined Wire Rope’ not a part of the fishing vessel, thus, not eligible for GST at 5 percent

Gujarat Authority for Advance Ruling: In an application sought for advance ruling on the question that whether Goods and Services

Advance Rulings Case Briefs

What constitutes a ‘government authority’ or ‘government entity’; Karnataka Authority of Advanced Ruling answers

Authority of Advanced Ruling (Karnataka): The two-member bench of M.P Ravi Prasad and T. Kiran Reddy has ruled that works

Advance Rulings Case Briefs

Authority for Advance Ruling| GST applicable on Bus Air conditioning system, comprising rooftop unit, compressor and installation kit

Authority for Advance Ruling (Karnataka): In an application filed to sought advance ruling regarding the classification of the applicant’s product,

Advance Rulings Case Briefs

Authority for Advance Ruling (Karnataka) |Karnataka Textbook Society is neither classified as a “State Government” nor an “Educational Institution”

Authority for Advance Ruling (Karnataka): In a case relating to whether Karnataka Textbook Society(‘KTBS’) can be classified as an “educational institution” or

Case Briefs Tribunals/Commissions/Regulatory Bodies

When does a vessel support service qualify as ‘Export of Services’? AAR explains

Tamil Nadu Authority for Advance Ruling: T.G. Venkatesh, Additional Commissioner, and K. Latha, Joint Commissioner held that concerning vessel support services provided

Legislation Updates Notifications

Levy of GST on the fees payable to SEBI

On 18-07-2022, SEBI has issued a circular for all the Market Infrastructure Institutions, Companies who have listed / are intending list their

Case Briefs High Courts

Madras High Court| Proper reasons to be given for rejecting GST Registration Applications; Just writing ‘rejected’ would not suffice

Madras High Court: Anita Sumanth, J. set aside the impugned order which rejected a registration application filed under Section 22

Experts Corner Tarun Jain (Tax Practitioner)

Classification of Services: A Vexed Question in GST Laws

by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 54

Case Briefs High Courts

Orissa High Court| Submission of certified order copy with appeal memo only a procedural requirement; Merit of the matter in appeal not to be sacrificed

Orissa High Court: A Division Bench of Krushna Ram Mohapatra and Murahari Sri Raman, JJ. in a case where due to pandemic

Case Briefs High Courts

Whether on coming into force of GST Act a Municipal Corporation can levy advertisement tax/fee? Kar HC analyses

Karnataka High Court: Suraj Govindaraj, J. dismissed the petition as being devoid of merits. The facts of the case are such that

Case Briefs High Courts

Jhar HC | Specific ingredients must clearly asserted in the notice so that the noticee has an opportunity to explain and defend himself in accordance with S. 74 of JGST Act, 2007

Jharkhand High Court: A Division Bench of Aparesh Kumar Singh and Anubha Rawat Choudhary, JJ., allowed the petition and directed the respondents

Legislation Updates Rules & Regulations

Central Goods and Services Tax (Eighth Amendment) Rules, 2021

On September 24, 2021, the Central Government on the recommendations of the Council, makes the Central Goods and Services Tax (Eighth Amendment)

Experts Corner Tarun Jain (Tax Practitioner)

Exemption versus Zero rating: Demystifying non-taxable supplies under Goods and Services Tax

by Tarun Jain†
Cite as: 2021 SCC OnLine Blog Exp 38

Advance Rulings Case Briefs

WB AAR | Will GST be applicable for assignment of leasehold right on land? GST applicability discussed

West Bengal Authority for Advance Ruling, GST (WB AAR): A Division Bench of Susmita Bhattacharya and Parthasarathi Dey (Members) while addressing the

New releases News

EBC’s — Goods and Services Tax: Law and Practice [1st Edn., 2019] — is out in the stores! Everything you need to know about GST is available here [Buy your copy soon!]

by Milind Kumar

Cabinet Decisions Legislation Updates

Amendments/Extension/Repeal in Acts dealing with GST, VAT and Excise Duty in view of merger of Dadra & Nagar Haveli and Daman & Diu — Approved by Cabinet

Union Cabinet has approved amendments/extension/repeal in the following Acts and Regulations dealing with Goods and Services Tax (GST), Value Added Tax (VAT)

Legislation Updates Notifications

Reporting requirements under Clauses 30-C and 44 of Tax Audit Report to be kept in abeyance till 31-03-2019

Order under Section 119 of the Income-Tax Act, 1961 Section 44 AB of the Income-Tax Act, 1961 (‘the Act’) read with Rule