What is the HSN code and GST rate for a Mechanical Sprayer? Gujarat Authority for Advance Ruling answers
Gujarat Authority for Advance Ruling: In an application sought for advance ruling on the question that, what is the Harmonized System of
GST
Gujarat Authority for Advance Ruling| GST is not leviable on the amount representing employees’ portion of canteen and transportation charges
Gujarat Authority for Advance Ruling: The two-member bench Milind Kavatkar and Amit Kumar Mishra has ruled that Goods and Service
Delhi High Court | Post sale discount given by Loreal India not to qualify as commensurate reduction in prices as required under Section 171 CGST Act, 2017
Delhi High Court: In a case filed by Loreal India Private Limited (petitioner) challenging the order dated 23-06-2022 passed by
Calcutta High Court restricts Two wings of the same department, Anti Evasion wing and Range Officefrom initiating proceedings for same period while Audit Commissionerate asked to issued notice
Calcutta High Court | While deciding an intra-court appeal wherein it was alleged that three wings of the same department
Privity of Consideration: A Contractual Doctrine Seeking to Find Space in GST Law
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 68
Whether investigation post filing of an application for advance ruling would debar the applicant from seeking advance ruling? Telangana High Court answers
Telangana High Court: While allowing the instant petition filed under Article 226 of the Constitution of India, for quashing the
Ministry of Railways issues guidelines for implementation of GST implications on recovery of liquidated damages
On 10-08-2022, the Ministry of Railways has issued guidelines for implementation of Goods and Service Tax (‘GST') implications on recovery
Calcutta High Court stays any coercive action until final decision in matter of arbitrary action of State for non-payment of GST on contracts executed prior GST regime
Calcutta High Court: Md. Nizamuddin, J. took cognizance of a writ petition which was filed for the relief by way
GSTN introduces single click Nil filing of GSTR-1
On 02-08-2022, the Goods and Service Tax Network has introduced a Single click Nil filing of GSTR-1 on the GSTN portal in
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
Whether writ petition on cancellation of GST Registration affecting the Right to Livelihood is maintainable? Uttaranchal High Court answers
Uttaranchal High Court: The division bench of Sanjaya Kumar Mishra, acting C.J., Ramesh Chandra Khulbe, J., held in the writ petition is
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
AAAR| Free IPL tickets: Supply of Complimentary tickets is promotion of business; attracts GST
Appellate Authority for Advance Ruling, Punjab: Arun Narayan Gupta Chief Commissioner, CGST Commissionerate, and Kamal Kishor Yadav, Commissioner of State
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
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