by Neethu James†, Teesta Banerjee†† and Sandhya Varadharajan†††
KAAR ruled that reimbursement of expenses at actual cost which are incurred by the employee on behalf of the company is not liable to tax and reverse charge mechanism is not applicable on reimbursement of expenses on actuals to a whole-time director of the company who is also an employee of the company.
The petitioner had undergone incarceration for more than 4 months and completion of trial would take some time, thus, the Court enlarged him on bail
The service of medical education falls under the category of “educational institution” as defined under the GST law, and accordingly, it was held that the medical education services provided by the appellant to the students will attract nil rate of GST. Further, as the appellant’s hospital is engaged in providing diagnosis and treatment of the patients, hence, their services can be termed as “health care services”, and accordingly held that the said services will be exempt from the payment of GST.
The 48th GST Council has made recommendations relating to changes in GST tax rates, measures for facilitation of trade and
KAAR ruled that as the applicant is providing maintenance and repair services of test bench equipment used for testing air worthiness of an aircraft that does not qualify to be an aircraft or an aircraft engine. Further, to be termed as other aircraft components it should form a component of aircraft and, hence, not taxable at the rate of 5 percent GST.
The Authority said that as the applicant entered into agreements with TSIICL for execution of contracts of buildings, warehouses, godowns , and TSIICL in turn let out the godowns for its customers on rent which amounts to use of the constructed premises for the purpose of business, thus, tax will be applicable at the rate of 9 percent CGST and SGST each.
Appellate Authority for Advance Ruling (Telangana): In an appeal against the ruling of the Telangana Authority for Advance Ruling (‘TAAAR’),
Ashok R. Patil*
Authority for Advance Ruling (West Bengal): In an application filed for seeking advance ruling on whether the work of shifting
On 10-11-2022, the Securities and Exchange Board of India (‘SEBI’) has issued circular revising the Chapter XX of Operational Circular
Authority for Advanced Ruling (Karnataka): In an application sought for advance ruling, the two-member bench of M.P. Ravi Prasad and
Authority for Advance Ruling [West Bengal]: In an application sought for advance ruling on the question, whether conservancy/solid waste management services is
Gujarat Authority for Advance Ruling: In an application sought for advance ruling on the question that whether Goods and Services
Appellate Authority for Advance Ruling (Maharashtra): In an appeal filed under Section 100 of the Central Goods and Services Tax
Gujarat Authority for Advance Ruling: In an application sought for advance ruling on the question that, what is the Harmonized System of
Gujarat Authority for Advance Ruling: The two-member bench Milind Kavatkar and Amit Kumar Mishra has ruled that Goods and Service
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 | While deciding an intra-court appeal wherein it was alleged that three wings of the same department