GST on lotteries| Prize money not to be excluded for computing the taxable value of supply, holds SC
Supreme Court: The 3-judge bench of Ashok Bhushan*, R. Subhash Reddy and MR Shah, JJ has held that while determining the taxable
GST
Supreme Court upholds constitutionality of imposition of GST on lotteries, betting and gambling
Supreme Court: The 3-judge bench of Ashok Bhushan, R. Subhash Reddy and MR Shah, JJ has upheld the constitutionality of imposition of
HP AAR | Can ITC be availed on GST paid for hiring vehicles for employee transportation? AAR considers
Himachal Pradesh, Authority for Advance Rulings: The Division Bench of Rakesh Sharma, Additional Commissioner of State Taxes and Excise, Member (State Tax) and
Extension of due dates for Annual Return and Reconciliation Statement for 2018-19
The Government has been receiving a number of representations regarding the need to extend due date for filing Annual Return (FORM GSTR-9)
Madras HC | “Officials getting salaries in first week every month not conscious to cost of adjudicatory delays”: HC while directing provisional release of confiscated goods
Madras High Court: G.R. Swaminathan, J., directed the confiscated goods to be released on a provisional basis noting the delay on the part
Punjab AAR | Will there be GST exemption to ‘parking lot services’ established at Market Committee? AAR examines
Punjab Authority for Advance Ruling: Navdeep Bhinder (Member, SGST) and Parul Garg (Member, CGST) addressed the following issue: Whether the parking lot services
MP AAR | Can ‘Fried Fryums’ be equated with ‘Papad’? Authority determines correct classification
Authority for Advance Ruling, Madhya Pradesh (AAR): A Division Bench of Virendra Kumar Jain Choubey and Manoj Kumar, Members, examined the classification
WB AAR | Will GST be applicable for assignment of leasehold right on land? GST applicability discussed
West Bengal Authority for Advance Ruling, GST (WB AAR): A Division Bench of Susmita Bhattacharya and Parthasarathi Dey (Members) while addressing the
WB AAR | Will an e-rickshaw without battery packs attract 28% GST? Advance Authority explains
West Bengal Authority for Advance Ruling, GST (WB AAR): A Division Bench of Susmita Bhattacharya, Joint Commissioner, CGST & CX and Parthasarathi
Interest on delayed payment of GST: CBIC
The Central Board of Indirect Taxes & Customs (CBIC) today clarified that the Notification No. 63/2020-Central Tax dated 25th August 2020 relating to
Ker HC | Power of detention under S. 129, GST Act to be exercised only on contravention of statute, not simply because tax payment details absent in relevant documents
Kerala High Court: A.K. Jayasankaran Nambiar, J. allowed the writ petition and quashed the series of detention notices issued against the petitioner.
Ori HC | “Enormity of devious activities touch raw nerve of economic system and strike at the root of proper & effective functioning of GST regime”
Orissa High Court: S.K. Paigrahi, J., while addressing a matter, observed that, One cannot lose sight of the fact that GST regime is
AAR dwells into definition of ‘plant & machinery’ in deciding application for admissibility of Input Tax Credit on construction of water park
Authority for Advanced Ruling, Madhya Pradesh: The Bench comprising of Manoj Choubey (Joint Commissioner) and Virendra Jain (Joint Commissioner), ruled evenly in
CBIC & CBDT sign MoU to facilitate smoother bilateral exchange of data
A Memorandum of Understanding (MoU) was signed between the Central Board of Direct Taxes (CBDT) and the Central Board of Indirect Taxes and
GOA AAR | Alcohol-based hand sanitizers to be taxed @18 % under GST; Classification of goods as essential commodity cannot be a criteria for exemption from GST
Goa Advance Authority Ruling: A Division Bench of J.K. Meena and Sarita S. Gadgil (Members), while addressing an application held that, “mere
WB AAR | Definition of “recipient” under S. 2(93) of CGST Act is exhaustive: Supply of composite printing service to recipients located in India taxable under GST
West Bengal Authority for Advance Ruling (WB AAR): A Division Bench of Susmita Bhattacharya and Parthasarathi Dey, (Members) held that the supply of composite
WB AAR | Facilitating legal aid and other assistance to survivors of sexual violence not “supply of service”: Charitable trust held not liable to pay GST on such assistance
West Bengal Authority for Advance Ruling: A Division Bench of Susmita Bhattacharya, Joint Commissioner, CGST & CX and Parthasarathi Dey, Additional Commissioner, SGST,
18% GST to be levied on ‘parotas’ as they do not fall under the category of ‘ready to eat food preparations’ like ‘roti’ and ‘khakra’
Karnataka Authority of Advance Ruling (Goods and Services Tax): In the instant application the question was that whether the preparation of “Whole
Del HC | Price of COVID-19 rapid test kit capped at Rs 400 per unit as against Rs 600 approved by ICMR
“Public interest must outweigh private gain.” Delhi High Court: Najmi Waziri, J., has capped the price of the COVID-19 Rapid Test Kit
