Authority for Advance Ruling 
Advance RulingsCase Briefs

KAAR ruled that input tax credit must be availed in terms of Section 16, 17 of Central Goods and Services Tax Act, 2017 read with Rule 42 of CGST Rules, 2017.

Carbonated Fruit Beverages and GST- Has the Fizz Settled?
Experts CornerLakshmikumaran & Sridharan

by Neethu James†, Teesta Banerjee†† and Sandhya Varadharajan†††

Advance RulingsCase Briefs

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.

raw unmanufactured Tobacco
Case BriefsSupreme Court

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

Appellate Authority for Advance Ruling (Maharashtra)
Advance RulingsCase Briefs

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.

Hot Off The PressNews

    The 48th GST Council has made recommendations relating to changes in GST tax rates, measures for facilitation of trade and

Advance RulingsCase Briefs

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.

Telangana State Authority for Advance Ruling
Advance RulingsCase Briefs

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)
Advance RulingsCase Briefs

    Appellate Authority for Advance Ruling (Telangana): In an appeal against the ruling of the Telangana Authority for Advance Ruling (‘TAAAR’),

OP. ED.Practical Lawyer Archives

Ashok R. Patil*

AAR
Advance RulingsCase Briefs

    Authority for Advance Ruling (West Bengal): In an application filed for seeking advance ruling on whether the work of shifting

SEBI
Legislation UpdatesNotifications

    On 10-11-2022, the Securities and Exchange Board of India (‘SEBI’) has issued circular revising the Chapter XX of Operational Circular

AAR
Advance RulingsCase Briefs

    Authority for Advanced Ruling (Karnataka): In an application sought for advance ruling, the two-member bench of M.P. Ravi Prasad and

AAR
Advance RulingsCase Briefs

Authority for Advance Ruling [West Bengal]: In an application sought for advance ruling on the question, whether conservancy/solid waste management services is

AAR
Advance RulingsCase Briefs

    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
Advance RulingsCase Briefs

    Appellate Authority for Advance Ruling (Maharashtra): In an appeal filed under Section 100 of the Central Goods and Services Tax

AAR
Advance RulingsCase Briefs

Gujarat Authority for Advance Ruling: In an application sought for advance ruling on the question that, what is the Harmonized System of

AAR
Advance RulingsCase Briefs

    Gujarat Authority for Advance Ruling: The two-member bench Milind Kavatkar and Amit Kumar Mishra has ruled that Goods and Service

Delhi High Court
Case BriefsHigh Courts

    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
Case BriefsHigh Courts

    Calcutta High Court | While deciding an intra-court appeal wherein it was alleged that three wings of the same department