Supply of material for offline tender: supply of services
Maharashtra AAR has held that the supply of printed material for purpose of offline tender amounts to supply of services, classifiable...
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Stay on parallel proceedings under section 6 of CGST Act
Rajasthan High Court has issued notice in a case of parallel proceedings under section 6 of the CGST Act,2017. The HC has also stayed...
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Distribution of CENVAT credit by ISD not mandatory
The Tribunal has held that non-distribution of CENVAT credit by Input Service Distributor is condonable as procedural lapse since rule 7...
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Mere facilitation of payment of fee is a pure agent service
The Kerala AAR has held that mere collection and payment of examination fees without service charge from students undergoing training...
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No ITC on medical items and food provided to inpatients
The Kerala AAR has ruled that the supply of food, surgical implants and other consumables provided to inpatients forms part of composite...
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AAR interpretation of ‘intermediary’
AAR in a recent ruling has interpreted the term ‘such’ in the definition of intermediary under section 2(13) to mean such goods and...
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No GST on goods/services provided under warranty
The AAR while deciding the GST applicability on provision of goods and services under warranty clause held that: (i)The supply of goods...
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Blocking of ITC- Challenged before WB High Court
Petitioner challenged constitutional validity of Rule 86A of the CGST Rules prayed for reading down of Section 16(2)(c) of the CGST Act....
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Input tax credit when electricity used in township - HC grants interim relief
Input tax credit in respect of coal attributable to electricity produced in captive power plant by the taxpayer and used in township...
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Penalty waiver - QR code in B2C invoice
Taxpayers with aggregate turnover more than 500 crores in any preceding financial year from 2017-18 onwards are required to issue B2C...
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E-way bill for sea transport – new functionality
Mode of transport Ship is now updated as Ship / Road cum Ship so that the user can enter Vehicle number in case the goods are moved by...
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Hiring vs. Renting – Difference
The applicant operates AC buses for Brihan Mumbai Electricity Supply Transport Undertaking (BEST) and has to provide the drivers and...
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Liaison offices liable to GST registration
AAR holds that liaison office established under the RBI norms satisfies all the conditions of an intermediary and is therefore liable to...
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ISD can distribute credit to contract manufacturers/job workers
The Delhi CESTAT has held that ‘manufacturing units’ includes premises of contract manufacturer and job workers for the purpose of...
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POS for ‘intermediary service’ challenged
Constitutional validity of section 13(8)(b) and section 8(2) of the IGST Act, 2017 has been challenged before the Bombay High Court....
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GSTN Advisory on Table 12 of GSTR 1
Table-12 of GSTR-1 pertains to the data related to the HSN-code wise supplies of goods & services declared in the aforesaid GSTR-1. It...
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Transitional Credit allowed by Delhi High Court
Delhi High Court allows writ petition filed for TRAN-1 ITC in the following three scenarios- (i) TRAN-1 could not be filed due to...
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Property of person other than ‘Taxpayer’ cannot be attached under GST law
The Delhi HC has held that property of mentor/advisor to the company cannot be attached u/s 83 of the CGST Act upon initiation of...
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GSTR-2B & Revocation of Registration
GSTN has clarified as follows- GSTR-2B for April 2021 will be generated on 29th May 2021. Taxpayers willing to file FORM GSTR-3B for...
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Division belonging to group company can also be ‘ISD’
Karnataka HC has held that the division of group company is an integral part of the assessee company and controls the supply chain to the...
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