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Search results for: supply under gst

GST Circular No. 203/15/2023 Related to Place of Supply

CBIC Cir. No. 2023/15/2023 for Place of Supply Under GST

A clarification for the determination of the place of supply has been provided by the Central Board of Indirect Taxes and Customs (CBIC). Through the trade and field formations, the board has obtained the representations asking for clarifications about the determination of the place of supply for the case of the supply of the service […]

No Service Tax Refund Without Supply

Service Tax Refund Not Applicable Without Supply Under GST Invoices

During judgment of a recent case, the Customs Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore has stated that Service Tax Refund paid are not applicable to subsequent GST invoices In a recent announcement, the Finance Ministry has said that no GST invoice will be required for the goods that were taken abroad for exhibitions […]

Gujarat GST AAR's Order for M/s. Cadila Pharmaceuticals Ltd

Gujarat AAR: Amount Deduction from Employees Profiting Food Not Considered Under GST Supply

The Gujarat Authority for Advance Ruling (AAR) ruled that support in deduction made by the applicant from workers who get food at work would not be regarded as a “supply” under the GST Act. The applicant would receive the input tax credit (ITC) on the GST collected by the service provider of the cafeteria facilities […]

GST AAAR's Order for M/s HYT Engineering Company Private Limited

GST AAAR: Arrangement of Railway Electric Loco Sheds Come Under Composite Supply

The Uttar Pradesh Appellate Authority of Advance Ruling (AAAR) ruled that the setting up of an Electric Loco Shed for the Railway constitutes a composite supply of work contract service. The two-member bench of S. Kannan and Ministry S. found that the project of installing an electric loco shed at Saiyedpur Bhitri, Uttar Pradesh meets […]

West Bengal GST AAR's Order for AMWA MOTO LLP

GST AAR: Supplying of Non-Battery Rickshaw Classifiable Under HSN 8703

Under HSN 8703 if an e-rickshaw is supplied without the battery classified as an electrically operated motor vehicle The West Bengal bench of the Authority for Advance Rulings (AAR) ruled that a three-wheeled electrically operated vehicle. The petitioner AMWA moto LLP would be the entity involved inter-alia in the business as the wholesaler of the […]

18% GST Rate on Composite Supply by Coaching Institutes

CBIC: Composite Supply Falls Under 18% GST for Institutes

A coaching institute shall not deposit the GST on the specific items on the grounds of the supply of the notebooks, t-shirts, bags, sweatshirts, and others to students as well as the coaching service mentioned by the Central Board of indirect taxes and custom (CBIC). “These types of bundled services fall under the category of […]

MH AAR Judgment for M/s Kapil Sons on Tunnel Building

MH AAR: 12% GST Levy on Contract for Tunnel Under Composite Supply

The Maharashtra Authority of Advance Ruling (AAR) ruled that 12% GST was subjected to pay on the composite supply of works contract for the tunnel construction. The petitioner is the owner of Kapil Sons, is registered under the GST regime and has an operation of drilling and blasting works at various sites using Industrial explosives […]

GST Exemption for School Bags, Dress & Boots by TN AAR

Supply of Students’ Dress, Bag & Boots without Compensation to Govt. Schools Exempted Under GST: TN AAR

The Tamil Nadu Authority of Advance Ruling (AAR) directed that GST is excused on the supply of Dress, School Bag, Boots etc. to students excluding the compensation to Government Supported schools. The petitioner Tamil Nadu Textbook and Educational Services Corporation is regulated through the government of Tamil Nadu and thus they are the body of […]

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