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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Online filing of application for AEO T2 and AEO T3
While the application processing of AEO T1 has been functional since December 2018, CBIC has has launched a new version of the web portal...
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No reversal of ITC due to non payment of VAT by dealer
The Karnataka HC in a series of judgements has held that under the KVAT Act, ITC cannot be partly disallowed to the extent of non-payment...
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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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No service tax on liquidated damages
The CESTAT decided on the issue of whether amount paid for non maintenance of minimum machine availability under a contract amounts to...
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MoF has approved SEIS for FY 2019-20: 2061 Cr allocated
Ministry of Finance has approved SEIS for FY 2019-20 with financial allocation of INR 2061 crore. The scheme is now awaiting notification...
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MEIS, SEIS, ROSL, ROSCTL schemes on temporary hold
DGFT has notified that acceptance, processing and issuance of new benefits/scrips under MEIS, SEIS, ROSL, ROSCTL schemes would be on hold...
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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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Legal heir not liable for service tax dues of sole proprietor
The Tribunal decided on the issue whether the successor-son is liable to pay dues of services provided by his father after his demise....
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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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Verification of ITC under Rajasthan VAT- Extended
Government of Rajasthan notified the process for verification of deposit of tax for the purpose of allowing the Input Tax Credit (ITC)...
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West Bengal: Extension for filing PT Return for 2020-21
Due to the COVID 19 situation in India, the last date for filing of return in Form-III, under section 6 of the West Bengal State Tax on...
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Chhattisgarh: Extension for assessment of FY 16-17 & 17-18
Period for completion of every such assessment proceeding under the Chhattisgarh Value Added Tax Act, 2005, Central Sales Tax Act, 1956...
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Issuance and use of Form C declaration under CST
In view of the amendment to section 8(3)(b) of the Central Sales Tax Act, the Karnataka government has issued a circular clarifying the...
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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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SEIS update
SEIS for FY 2019-20 has received approval and should be announced shortly. Upper cap on benefit amount may be implemented. Some mature...
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Extension of Assessment under MP VAT
Extends the date for assessment and reassessment proceedings of financial year 2018-19 upto 31-10-2021.
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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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