Shakti Shiva Magnets Pvt. Ltd. Vs Assistant Commissioner & Ors.
Pleased to share Hon’ble Delhi High Court order argued by our Partner Adv. Saurabh Singhal. Hon’ble High Court noted/observed as follows...
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Revamped Search HSN Code Functionality on GST Portal
The Search HSN Code functionality has been enhanced, where the taxpayers can search the HSN code and the applicable Technical description...
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Tax on restaurant service by e-commerce operators
Till date, in respect of rent-cab-service, hotel services by unregistered persons, and services by way of house-keeping, were taxable at...
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DGFT: SEIS for services exports during 2019-20
DGFT has issued SEIS benefits for FY 2019-20 by offering a reward @ 3%/5 % of NFE. A limit on total entitlement under SEIS capped at Rs....
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EWB in case of Composite Supply with Principal Supply as ‘Service’
In cases where along with the principal supply of service, movement of some goods is also involved, e-way bill may be generated. Such...
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Karasamadhana Scheme, 2021 extended till 30th Oct, 2021
The Government of Karnataka had announced the Karasamadhana Scheme in order to complete the pre-GST legacy audit and clear tax arrears...
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Late fee amnesty scheme extended till 30th Nov, 2021
On 1st June, 2021 the Government had announced the late fee amnesty scheme to provide relief to the taxpayers by reducing / waiving late...
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CGST (Seventh Amendment) Rules, 2021.
Rule 26 has been amended to extend the facility for filing of FORM GSTR-3B and FORM GSTR-1/IFF by companies using EVC instead of DSC...
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Hostel is not a residential dwelling for purpose of exemption
The Maharashtra AAR ruled on availability of exemption to renting of hostel facilities to students of a commercial coaching centre on...
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Allahabad HC on invocation of power to block ITC
The Allahabad High Court has observed that the power to block credit under Rule 86A is a drastic and far reaching power and should...
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Extension for filing Revocation of Cancelled GST Registration
Extension of timeline for filing application for revocation of registration to 30th September 2021. Extension applies to the following-...
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Scheme for Rebate of State and Central Taxes and Levies
The Government has notified its decision to continue the RoSCTL w.e.f. 01st January 2021 to 31st March 2024 for apparel/garments (under...
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Valuation of assets for apportionment of ITC
Karnataka AAR has held that for calculating asset ratio for purpose of apportionment of ITC in case of demerger, “value of assets” as per...
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Transfer of leasehold rights amounts to supply of services
Tamil Nadu AAR has held that transfer of leasehold rights after obtaining the approval of the lessor amounts to an activity of ‘agreeing...
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Leasing with option to purchase is supply of services
Telangana AAR has held that mere option to purchase at the end of agreement does not amount to transfer of title of goods on a future...
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Scheme for Rebate of State and Central Taxes and Levies
The Government has notified its decision to continue the RoSCTL w.e.f. 01st January 2021 to 31st March 2024 for apparel/garments (under...
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Valuation of assets for apportionment of ITC
Karnataka AAR has held that for calculating asset ratio for purpose of apportionment of ITC in case of demerger, “value of assets” as per...
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Transfer of leasehold rights amounts to supply of services
Tamil Nadu AAR has held that transfer of leasehold rights after obtaining the approval of the lessor amounts to an activity of ‘agreeing...
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Leasing with option to purchase is supply of services
Telangana AAR has held that mere option to purchase at the end of agreement does not amount to transfer of title of goods on a future...
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ITC on solar power plant for captive consumption
Applicant installed a captive roof top solar power grid of which the electricity generated is captively consumed in the process of...
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