Powerd By SAG INFOTECH
Notifications can be turned of anytime from browser settings
The Madras High Court ruled that the order of Goods and Service Tax (GST) refusing Input Tax Credit (ITC) by invoking section 17(5) of the GST Act, 2017, was set aside without pointing out the reason. The Madras High Court set aside a Goods and Services Tax (GST) order refusing Input Tax Credit (ITC) under […]
The West Bengal Authority for Advance Ruling (AAR) ruled that the hiring of fitted assets, including air-conditioning systems, fire sprinklers, diesel generator (DG) sets, and electric installations, is categorized as a leasing or rental service and is subject to an 18% Goods and Services Tax (GST). The AAR made the ruling against an application submitted […]
An Overview of GST and the Requirements for Registration Goods and Services Tax (GST) is a comprehensive indirect tax imposed on the supply of goods and services in India. The GST regime was introduced in 2017, which has substituted multiple cascading taxes like excise duty, VAT, and service tax, facilitating the country’s taxation system. The […]
The West Bengal Authority for Advance Ruling (AAR) in a ruling has determined that Polyvinyl Chloride (PVC) raincoats shall be categorized under HSN 3926 as plastic articles and attract a Goods and Services Tax (GST) of 18%. The AAR ruling came following an application filed by Aristocrat Industries Private Limited (Aristocrat), a Kolkata-based manufacturer that […]
The Karnataka High Court has directed the state tax department to refund the GST Input Tax Credit (ITC), ruling that it cannot be denied solely due to the non-issuance of a credit note by the other party to the contract. It was contended by the revenue department that the order of the Single Judge whereby […]
The Kerala High Court has ruled that Article 226 cannot be invoked against a show cause notice issued u/s 74 of the CGST Act at a preliminary stage. “Article 226 of the Constitution of India is not meant to be used to break the resistance of the Revenue in this fashion. In the exercise of […]
The Kerala State GST Department has sought the government departments, agencies, and local self-government departments to consider the amendments in GST-TDS return filing w.e.f April 1, 2025. Particular amendments would be made in the monthly TDS Return GSTR-7 Table-3 under Rule 37 of Central Goods and Services Tax (Amendment) Rules, 2024. As part of the […]
The Gujarat Authority for Advance Ruling (AAR) ruling said that imported goods sold under a High Seas Sale ( HSS ) agreement and later used in a project initiated through an Engineering, Procurement, and Construction (EPC) contract will draw Goods and Services Tax ( GST ), even if Integrated Goods and Services Tax ( IGST […]
An important clarification has been issued by the Central Board of Indirect Taxes and Customs (CBIC) on the Goods and Services Tax (GST) rates and classification for several products, including pepper, raisins, ready-to-eat popcorn, autoclaved aerated concrete (AAC) blocks, and amendments associated to vehicle ground clearance. Based on the 55th meeting of the GST Council […]
