GST Archives | Page 4 of 8

Is there an exemption of GST on service of Naturopathy provided with accommodation service? AAAR Uttarakhand answers

Appellate Authority for Advance Rulings, State of Uttarakhand GST: The Coram of P.K. Goel (CGST Member) and Dr Ahmed Iqbal (SGST Member)

Case Briefs High Courts

If an assessee under stress of investigation, signs a statement admitting tax liability and makes a few payments, can it lead to self-ascertainment? Madras HC explains

Madras High Court: Dr Anita Sumanth, J., expressed that with the inception of Section 74(5)of GST Act, it is the case of

Case Briefs High Courts

Person accused of defrauding Government: Will Del HC grant bail to the accused? Read on

Delhi High Court: Prateek Jalan, J., grants bail to a person who was alleged to cause fraudulent transactions and loss to the

Op Eds OP. ED.

Examining the Inclusion of Petrol and Diesel in GST

by Yash Jangid†

Case Briefs High Courts

Cal HC │ The interest of revenue has been safeguarded; Order of detention against the State upheld in matter of GST Act

Calcutta High Court: The Division Bench of T. S. Sivagnanam and Hiranmay Bhattacharyya, JJ., dismissed an appeal and connected application which was

Case Briefs High Courts

Raj HC | Economic offender should not be dealt as general offender because economic offenders run parallel economy; bail rejected

Rajasthan High Court: Narendra Singh Dhaddha rejected bail and dismissed the petition being devoid of merits. The present bail application has been

Case Briefs Tribunals/Commissions/Regulatory Bodies

Can States levy ‘Entry Tax’? West Bengal Taxation Tribunal explains

West Bengal Taxation Tribunal: The Coram of Justice Malay Marut Banerjee (Chairman) and Suranjan Kundu (Judicial Member) and Chanchalmal Bachhawat (Technical Member),

Case Briefs High Courts

Whether GST exemption can be claimed for leasing out residential premises as hostel to students and working professionals? Kar HC answers

Karnataka High Court: The Division Bench of Alok Aradhe and M.I. Arun, JJ., addressed whether GST exemption can be claimed for leasing

Op Eds OP. ED.

Interplay between CSR and GST

by Yash Vardhan Garu* and Akansha Bohra**

Advance Rulings Case Briefs

CSR under GST Reign | Goods provided free of cost under CSR activity to Kerala Flood affected people: Will Distributor be entitled to input tax credit? Ker AAR decides

Kerala Authority for Advance Ruling: S. Anilkumar, Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint Commissioner of State Tax decided whether

Experts Corner Khaitan & Co

India’s Proposed National Green Tariff Policy: Resistance Ahead?

by Shivanshu Thaplyal† and Rishabh Sharma††

Cite as: 2022 SCC OnLine Blog Exp 2

Op Eds OP. ED.

Non-Fungible Tokens—Implications under GST Decoded

by Mahwash Fatima*and Lakshmi Ratna Kancherla**

Op Eds OP. ED.

Facilitating Trust and Inclusion – Important Building Blocks of a Data Protection Framework

by Shefali Mehta†

Case Briefs Supreme Court

Flimsy plea, feeble excuse; Here’s why Supreme Court barred Bharti Airtel from seeking GST refund of Rs. 923 crores

“The common portal is only a facilitator to feed or retrieve such information and need not be the primary source for doing self-assessment.”

Case Briefs

Maha AAR | Whether GST will be payable on amount collected as fees from ‘Members’ of a ‘Club’ as monthly contribution? Detailed Report

Maharashtra Authority for Advance Ruling: The Bench of Rajiv Magoo, Additional Commissioner of Central Tax (Member) and T.R. Ramnani, Joint Commissioner of

Case Briefs High Courts

Jhar HC | Specific ingredients must clearly asserted in the notice so that the noticee has an opportunity to explain and defend himself in accordance with S. 74 of JGST Act, 2007

Jharkhand High Court: A Division Bench of Aparesh Kumar Singh and Anubha Rawat Choudhary, JJ., allowed the petition and directed the respondents

Case Briefs High Courts

[CGST Act] Kar HC directs to consider refund application by Swiggy for the amount paid allegedly under duress and coercion during investigation

Karnataka High Court: S. Sunil Dutt Yadav J. disposed off the petition and reinstated an observation “If any money is due to

Legislation Updates Rules & Regulations

Goa Goods and Services Tax (Eighth Amendment) Rules, 2021

On October 06, 2021, the Department of Finance, Goa has issued the Goa Goods and Services Tax (Eighth Amendment) Rules, 2021 to

Advance Rulings Case Briefs

Supplying coaching services along with printed material, test papers, etc., Whether supply of goods or services: Raj AAR explains how to determine cases of composite supply

Rajasthan Authority for Advance Ruling, GST: Bench of J.P. Meena (Member Central Tax) and M.S. Kavia (State Tax) determined whether supplying of coaching

Advance Rulings Case Briefs

If Composition Dealer purchases Scrap/Used Vehicles from Centre, State, UT or Local authority, will dealer be liable to pay GST on RCM basis? Guj AAR explains

Gujarat Authority for Advance Ruling, GST: Addressing the matter with regard to purchase of scrap/used vehicles by composition dealer from unregistered dealer,