AAR | No GST on Solid Waste Management contracts; Bio-CNG not exempted
Tamil Nadu Authority for Advance Ruling: T.G. Venkatesh, Additional Commissioner of GST & Central Excise, and K. Latha, Joint Commissioner
GST
Classification of Services: A Vexed Question in GST Laws
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 54
Authority for Advance Ruling determines GST to be charged on sale of a car by company after using it for business purpose
Ahmedabad Authority for Advance Ruling: Members Atul Mehta and Arun Richard, has held that 18% GST is payable on value for intended
Time period for levy of compensation cess extended till March 31, 2026 vide GST (Period of Levy and Collection of Cess) Rules, 2022
On June 24, 2022, the Ministry of Finance has notified Goods and Services Tax (Period of Levy and Collection of Cess) Rules,
Maharashtra AAR| No GST on ‘stipend’ paid to trainees
Maharashtra Authority for Advance Ruling: Rajiv Mangoo, Additional Commissioner of Central Tax & T.R. Ramani, Joint Commissioner of State Tax held that
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
Whether supply of hostel accommodation along with food is a composite supply? GST AAAR Rajasthan elucidates
Rajasthan Appellate Authority for Advance Ruling: The Bench of Pramod Kumar Singh, Member (Central Tax) and Ravi Jain, Member (State Tax) while
Is there an exemption of GST on service of Naturopathy provided with accommodation service? AAAR Uttarakhand answers
Appellate Authority for Advance Rulings, State of Uttarakhand GST: The Coram of P.K. Goel (CGST Member) and Dr Ahmed Iqbal (SGST Member)
If an assessee under stress of investigation, signs a statement admitting tax liability and makes a few payments, can it lead to self-ascertainment? Madras HC explains
Madras High Court: Dr Anita Sumanth, J., expressed that with the inception of Section 74(5)of GST Act, it is the case of
Person accused of defrauding Government: Will Del HC grant bail to the accused? Read on
Delhi High Court: Prateek Jalan, J., grants bail to a person who was alleged to cause fraudulent transactions and loss to the
Examining the Inclusion of Petrol and Diesel in GST
by Yash Jangid†
Cal HC │ The interest of revenue has been safeguarded; Order of detention against the State upheld in matter of GST Act
Calcutta High Court: The Division Bench of T. S. Sivagnanam and Hiranmay Bhattacharyya, JJ., dismissed an appeal and connected application which was
Raj HC | Economic offender should not be dealt as general offender because economic offenders run parallel economy; bail rejected
Rajasthan High Court: Narendra Singh Dhaddha rejected bail and dismissed the petition being devoid of merits. The present bail application has been
Can States levy ‘Entry Tax’? West Bengal Taxation Tribunal explains
West Bengal Taxation Tribunal: The Coram of Justice Malay Marut Banerjee (Chairman) and Suranjan Kundu (Judicial Member) and Chanchalmal Bachhawat (Technical Member),
Whether GST exemption can be claimed for leasing out residential premises as hostel to students and working professionals? Kar HC answers
Karnataka High Court: The Division Bench of Alok Aradhe and M.I. Arun, JJ., addressed whether GST exemption can be claimed for leasing
Interplay between CSR and GST
by Yash Vardhan Garu* and Akansha Bohra**
CSR under GST Reign | Goods provided free of cost under CSR activity to Kerala Flood affected people: Will Distributor be entitled to input tax credit? Ker AAR decides
Kerala Authority for Advance Ruling: S. Anilkumar, Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint Commissioner of State Tax decided whether
India’s Proposed National Green Tariff Policy: Resistance Ahead?
by Shivanshu Thaplyal† and Rishabh Sharma††
Cite as: 2022 SCC OnLine Blog Exp 2
Non-Fungible Tokens—Implications under GST Decoded
by Mahwash Fatima*and Lakshmi Ratna Kancherla**
