Refund of IGST paid on Export with Payment of Tax
In a case where the IGST paid on exports with payment of tax was not refunded even after three years, the Madras HC held that refund...
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GST on Oxygen Concentrators imported for personal use - Quashed
The exemption from IGST was available only to those oxygen concentrators that were cleared along with submission of a certificate from a...
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Recent Updates
1. Revocation of cancellation of registration: Vide amendment in Rule 23(1) of CGST Rules, power has been given to Additional...
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Bombay HC extends interim orders till June 30
The validity of all interim orders passed by the Bombay HC as well as courts and tribunals sub-ordinate to it has been extended till June...
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6 digit HSN codes not accepted on e-invoice/e-way bill portals
GSTN has clarified as follows- Specific 6-digit HSNs, as available in the HSN/Customs Tariff (with the corresponding description of...
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Refund of ITC on Input Services under Inverted Duty Structure
In view of contrasting views of High Courts on the above issue, the matter is listed for final hearing before Hon’ble Supreme Court on...
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Liasion Office not liable for GST registration or payment of GST: Kar AAAR
The Karnataka Appellate AAR has overruled AAR ruling to provide much-awaited relief to tax incidence on LO/BO/AO activities. It has held...
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GST Refund Update
GSTIN enables option to withdraw ‘Nil’ refund application on GST portal. The said functionality has been introduced considering the...
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Value of land (1/3rd) in sale of flat challenged
Hon’ble Gujarat High Court has found strong prima-facie case that notional 1/3rd value of land in a sale of flat contract is ultra-virus...
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BPO business not intermediary
P&H High Court in the case of Genpact India & Others decided on the question whether BPO are ‘intermediaries’ or not. The Hon’ble High...
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Liaison Office not liable GST
Haryana AAR held that HO and Liaison Office cannot be treated as separate persons. There cannot be any flow of services between HO and...
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ITC on demo cars to auto dealers
Haryana AAE held that no ITC would be available on cars bought by automotive dealers for use as training fleet, press fleet, marketing fleet
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Compensation Cess of Maruti Hybrid Vehicles
Haryana AAR held that hybrid vehicles S-Cross”, “Ertiga” and “Ciaz” by Maruti Suzuki are not eligible for lower Compensation Cess of 15%.
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Valuation for stock transfer between branches
Tamil Nadu AAR has held that value to be adopted for branch transfer by any of the three methods Open Market Value as is presently being...
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GST applicable on money forfeited against cancellation of agreement to sell immovable property
Gujarat AAR has held that GST would be applicable on money forfeited against cancellation of agreement to sell immovable property. It was...
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ITC on canteen facility at Factory
Haryana AAR has rejected availability of ITC on expenses for running canteen facility for employees at factory. Contention of the...
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Merchant Trading taxable to GST upto 1st Feb 2019
Hon’ble AAR held that merchant trading transaction involving movement of goods from country outside India to another country outside...
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IFF functionality for small taxpayers
An Invoice Furnishing Facility (IFF) facility has been provided to taxpayers under QRMP Scheme (quarterly filers). Taxpayers who have...
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Aadhar Authentication or e-KYC
Functionality for Aadhaar Authentication and e-KYC where Aadhaar is not available, has been deployed on GST Common Portal w.e.f. 6th...
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