GST

Authority for Advance Ruling (Karnataka)
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

Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain†

Cite as: 2022 SCC OnLine Blog Exp 68

Telangana High Court
Case BriefsHigh Courts

    Telangana High Court: While allowing the instant petition filed under Article 226 of the Constitution of India, for quashing the

Legislation UpdatesNotifications

    On 10-08-2022, the Ministry of Railways has issued guidelines for implementation of Goods and Service Tax (‘GST') implications on recovery

Calcutta High Court
Case BriefsHigh Courts

Calcutta High Court: Md. Nizamuddin, J. took cognizance of a writ petition which was filed for the relief by way of direction

Legislation UpdatesNotifications

On 02-08-2022, the Goods and Service Tax Network has introduced a Single click Nil filing of GSTR-1 on the GSTN portal in

AAR GST
Case BriefsTribunals/Commissions/Regulatory Bodies

Tamil Nadu Authority for Advance Ruling: T.G. Venkatesh, Additional Commissioner, and K. Latha, Joint Commissioner held that concerning vessel support services provided