Goods and Services Tax (GST) : ‘One Nation, One Tax’ — Completes 2 Years!
Goods and Services Tax (GST) was launched on the 01-07-2017 in a majestic ceremony held in the Central Hall of Parliament on
GST
Chh AAR | Amount payable by supplier but incurred by service recipient, is includible in value of supply of goods or services
Authority for Advance Ruling, Chhattisgarh: The Members comprising of Kalpana Tiwari, Joint Commissioner of State Tax and Rajesh Kumar Singh, Additional Commissioner
AAR | Business Transfer Agreement as a going concern held exempted from the levy of GST in terms of the relevant Notification
Authority for Advance Rulings (GST), Uttarakhand: Vipin Chandra and Amit Gupta (Members), addressed an application stating the following question: “Whether “Business Transfer
AAR | Executive Development Programme offered by IIM-B and the supply of online educational journals or periodicals to IIM-B not exempted from GST
Authority on Advance Rulings (GST), Karnataka: A Bench of Harish Dharnia, Additional Commissioner of Central Excise (Member-Central Excise) and Dr Ravi Prasad M.P.,
AAR | Tea Bags have a distinct name, character and use from tea leaves which categorises it into the activity of “Manufacturing” under S. 2(72) of GST Act
West Bengal Authority for Advance Ruling (AAR): The Bench of Sydney D’Silva and Parthasarathi Dey (Members) addressed an application sought on the
NAA | Asian Paints found “not guilty” of contravening S. 171 CGST Act, 2017
National Anti-Profiteering Authority (NAA): The Quorum of B.N. Sharma, Chairman and J.C. Chauhan, R. Bhagyadevi and Amand Shah, Technical Members, dealt with
Tax treatment of “sales promotion schemes” under GST–Clarification
Various representations have been received seeking clarification on issues raised with respect to tax treatment of sales promotion schemes under GST. To
NAA | No profiteering where there is neither any reduction in rate of tax nor increase in per unit base price of the product
National Anti-Profiteering Authority (NAA): The Coram of B.N. Sharma (Chairman), and J.C. Chauhan and R. Bhagyadevi (Technical Members) dismissed an application filed
CESTAT | Valid case for exercising discretion under S. 80 of Finance Act, 1994 made out on payments made showing bonafides
Customs, Excise & Service Tax Appellate Tribunal: This appeal was preferred before P. Dinesha, J., against the interest liability and penalty under Section
Fair Trade Practices | Service charge despite GST
Charging of Service Tax is not valid. The Government in April 2017 issued guidelines on fair trade practices related to charging of
GST Revenue Collections for the month of January 2019 crosses Rupees One Lakh Crore Mark
The total gross GST revenue collected in the month of January, 2019 is Rs 1,02,503 crore of which CGST is Rs 17,763 crore,
Ker HC | Applicability of GST to amount collected by vehicle dealers, acting as agents of State, from purchasers – prima facie issue requiring deeper adjudication
Kerala High Court: The Bench of Dama Seshadri Naidu J. hearing a civil writ petition filed by a vehicle dealer granted an
Ker HC | GST: No encashment of bank guarantee in a tax evasion case until the statutory appeal in that regard is considered by Court
Kerala High Court: The Bench of Dama Seshadri Naidu, J. granted a stay on encashment of bank guarantee by tax authorities until
GST Settlement of Funds (Second Amendment) Rules, 2018 notified
G.S.R. 524(E).—In exercise of the powers conferred by Section 53 read with Section 17 of the Central Goods and Services Tax Act,
Applicability of GST on Skill Development, Start-Ups and Tourism
The Ministry of Finance has explained the applicability of Goods and Services Tax (GST) on Skill Development, Start-Ups, and Tourism etc. All
B.N. Sharma appointed Chairman of National Anti-profiteering Authority under GST
In an immediate follow up action of last week’s Cabinet approval for creation of the posts of Chairman and Technical Members of
Impact & implications of GST on Legal Practitioners: Clarification sought from Government
Delhi High Court: Taking note of the fact that the legal practitioners are under a genuine doubt whether they require to get
Good and Service Tax is now on Horizon – Draft GST Law approved by Empowered Committee
The Government affirms determination to introduce Goods and Services Tax (GST) in the coming year to replace existing multiple taxes. A milestone
Goods and Services Tax: A study
by Madhavi Singh