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GST

Case BriefsTribunals/Commissions/Regulatory Bodies

AAR dwells into definition of ‘plant & machinery’ in deciding application for admissibility of Input Tax Credit on construction of water park

Authority for Advanced Ruling, Madhya Pradesh: The Bench comprising of Manoj Choubey (Joint Commissioner) and Virendra Jain (Joint Commissioner), ruled evenly in

Published on July 29, 2020July 29, 2020By Editor_4
Leave a comment3664 views
Business NewsNewsTreaties/Conventions/International Agreements

CBIC & CBDT sign MoU to facilitate smoother bilateral exchange of data

A Memorandum of Understanding (MoU) was signed between the Central Board of Direct Taxes (CBDT) and the Central Board of Indirect Taxes and

Published on July 21, 2020July 21, 2020By Bhumika Indulia
Leave a comment2986 views
Advance RulingsCase Briefs

GOA AAR | Alcohol-based hand sanitizers to be taxed @18 % under GST; Classification of goods as essential commodity cannot be a criteria for exemption from GST

Goa Advance Authority Ruling: A Division Bench of J.K. Meena and Sarita S. Gadgil (Members), while addressing an application held that, “mere

Published on July 15, 2020July 15, 2020By Bhumika Indulia
3 Comments2952 views
Case BriefsTribunals/Commissions/Regulatory Bodies

WB AAR | Definition of “recipient” under S. 2(93) of CGST Act is exhaustive: Supply of composite printing service to recipients located in India taxable under GST

West Bengal Authority for Advance Ruling (WB AAR): A Division Bench of Susmita Bhattacharya and Parthasarathi Dey, (Members) held that the supply of composite

Published on July 10, 2020July 10, 2020By Bhumika Indulia
Leave a comment4799 views
AAR
Advance RulingsCase Briefs

WB AAR | Facilitating legal aid and other assistance to survivors of sexual violence not “supply of service”: Charitable trust held not liable to pay GST on such assistance

West Bengal Authority for Advance Ruling: A Division Bench of Susmita Bhattacharya, Joint Commissioner, CGST & CX and  Parthasarathi Dey, Additional Commissioner, SGST,

Published on July 10, 2020July 10, 2020By Bhumika Indulia
Leave a comment2153 views
AAR
Advance RulingsCase Briefs

18% GST to be levied on ‘parotas’ as they do not fall under the category of ‘ready to eat food preparations’ like ‘roti’ and ‘khakra’

Karnataka Authority of Advance Ruling (Goods and Services Tax):  In the instant application the question was that whether the preparation of “Whole

Published on June 13, 2020June 26, 2020By Bhumika Indulia
Leave a comment2448 views
Case BriefsHigh Courts

Del HC | Price of COVID-19 rapid test kit capped at Rs 400 per unit as against Rs 600 approved by ICMR

“Public interest must outweigh private gain.” Delhi High Court: Najmi Waziri, J., has capped the price of the COVID-19 Rapid Test Kit

Published on April 27, 2020May 8, 2020By Bhumika Indulia
1 Comment2134 views
New releasesNews

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

Published on February 12, 2020February 12, 2020By Bhumika Indulia
Leave a comment2478 views
New releasesNews

EBC’s — Indirect Taxes (GST & Other Indirect Taxes) [Edition 2019] — is out now! [Get your copy soon!]

by Jaya Vasudevan Suseela

Published on February 3, 2020February 25, 2020By Bhumika Indulia
1 Comment2836 views
Case BriefsHigh Courts

[GST] Madras HC | Composition of GST Appellate Tribunal is unconstitutional; Tribunals which primarily decide disputes between State and citizens cannot be run by a majority consisting of non-judicial members

“Constitution of GST Appellate Tribunal is unconstitutional.” Madras High Court: A Division Bench comprising of S. Manikumar and Subramonium Prasad, JJ., while

Published on November 6, 2019November 11, 2019By Bhumika Indulia
Leave a comment5459 views
AAR
Legislation UpdatesNotifications

GST | Further guidelines provided for verification of TRAN-1 credit under MAHA GST and related matters

Earlier, guidelines have been given to the departmental officials for verification of TRAN-1 credit by Internal Circulars referred above. In most of

Published on October 21, 2019By Bhumika Indulia
1 Comment3808 views
Legislation UpdatesNotifications

Supply of goods by retail outlets in departure area at international airport’s to an outgoing international tourist — Exempted from IGST

G.S.R (E ).-In exercise of the powers conferred by sub-section (1) of Section 6 of the Integrated Goods and Services Tax Act,

Published on July 1, 2019July 1, 2019By Bhumika Indulia
Leave a comment2163 views
Hot Off The PressNews

Goods and Services Tax (GST) : ‘One Nation, One Tax’ — Completes 2 Years!

Goods and Services Tax (GST) was launched on the 01-07-2017 in a majestic ceremony held in the Central Hall of Parliament on

Published on July 1, 2019July 1, 2019By Bhumika Indulia
Leave a comment3937 views
Case BriefsTribunals/Commissions/Regulatory Bodies

Chh AAR | Amount payable by supplier but incurred by service recipient, is includible in value of supply of goods or services

Authority for Advance Ruling, Chhattisgarh: The Members comprising of Kalpana Tiwari, Joint Commissioner of State Tax and Rajesh Kumar Singh, Additional Commissioner

Published on May 4, 2019May 4, 2019By Bhumika Indulia
Leave a comment2249 views
Case BriefsTribunals/Commissions/Regulatory Bodies

AAR | Business Transfer Agreement as a going concern held exempted from the levy of GST in terms of the relevant Notification

Authority for Advance Rulings (GST), Uttarakhand: Vipin Chandra and Amit Gupta (Members), addressed an application stating the following question: “Whether “Business Transfer

Published on April 25, 2019By Bhumika Indulia
Leave a comment4755 views
Case BriefsTribunals/Commissions/Regulatory Bodies

AAR | Executive Development Programme offered by IIM-B and the supply of online educational journals or periodicals to IIM-B not exempted from GST

Authority on Advance Rulings (GST), Karnataka: A Bench of Harish Dharnia, Additional Commissioner of Central Excise (Member-Central Excise) and Dr Ravi Prasad M.P.,

Published on April 22, 2019April 23, 2019By Bhumika Indulia
1 Comment2357 views
Case BriefsTribunals/Commissions/Regulatory Bodies

AAR | Tea Bags have a distinct name, character and use from tea leaves which categorises it into the activity of “Manufacturing” under S. 2(72) of GST Act

West Bengal Authority for Advance Ruling (AAR): The Bench of Sydney D’Silva and Parthasarathi Dey (Members) addressed an application sought on the

Published on April 3, 2019April 3, 2019By Bhumika Indulia
Leave a comment2746 views
Case BriefsTribunals/Commissions/Regulatory Bodies

NAA | Asian Paints found “not guilty” of contravening S. 171 CGST Act, 2017

National Anti-Profiteering Authority (NAA): The Quorum of B.N. Sharma, Chairman and J.C. Chauhan, R. Bhagyadevi and Amand Shah, Technical Members, dealt with

Published on April 1, 2019April 8, 2019By Bhumika Indulia
Leave a comment3693 views
Legislation UpdatesNotifications

Tax treatment of “sales promotion schemes” under GST–Clarification

Various representations have been received seeking clarification on issues raised with respect to tax treatment of sales promotion schemes under GST. To

Published on March 8, 2019March 8, 2019By Bhumika Indulia
Leave a comment3574 views
Case BriefsTribunals/Commissions/Regulatory Bodies

NAA | No profiteering where there is neither any reduction in rate of tax nor increase in per unit base price of the product

National Anti-Profiteering Authority (NAA): The Coram of B.N. Sharma (Chairman), and J.C. Chauhan and R. Bhagyadevi (Technical Members) dismissed an application filed

Published on March 7, 2019March 19, 2019By Bhumika Indulia
Leave a comment3721 views

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