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Tamil Nadu GST AAR's Order for M/s R.Gopalsamy, I.R.S

TN AAR: 18% GST Rate Applies on Civil Construction Delivered to Madras IIT

An 18% GST would be levied on the civil contracts provided by the petitioner to the Indian Institute of Technology, Madras, Tamil Nadu Authority for Advance Ruling (AAR) held. The applicant Esvee Constructions is a contractor who has been granted a contract by IIT Madras for the ‘addition and alteration of D1 type quarters 45 […]

Rajasthan GST AAR's Order for M/s Vishwas Green Energy

RJ GST AAR Cancels Petitioner’s Application, Supply and Tax Payment Completed

An application for an advance ruling that was recently rejected by the Rajasthan Bench of the Authority for Advance Ruling (AAR) involved supplies that were already being made and for which the applicant had already made Goods and Services Tax (GST) payments. In its request for an advance judgement, the assessee, M/s Vishwas Green Energy, […]

Delhi HC's Order for M/S Balaji Exim

Delhi HC: Allegations of Bogus GST Credit Cannot Be a Reason for Denying Refund

The allegations of claiming the bogus credit could not be the basis for refusing the applications for the refund held by the Delhi High court until the same would be accomplished that the applicant does not obtain the goods or paid for them. The applicant is qualified for the GST ITC refund on the goods […]

Odisha AAR's Order for M/s. Indian Metals and Ferro Alloys Ltd

Renting Guest House from Residential Bring GST Under RCM: Odisha AAR

Under Reverse Charge Mechanism (RCM), the Odisha Authority of Advance Ruling (AAR) held that GST should be levied on renting the residential premises on rent as a guest house. Case Fact Petitioner Opinion An advance ruling has been filed by the petitioner on whether the rented residences would be utilised as a guest house through […]

Calcutta HC's Order for Debabrata Das

Calcutta HC Refuses to Cancel GST Order Against Assessee, Issued in Covid Time

As the assessee’s non-appearance was judged to be dishonest, the Calcutta High Court recently rejected to quash and set aside the judgment reached by the Additional Commissioner, Central Goods and Services Tax (CGST), and Central Excise against the assessee. In response to the Show Cause Notice issued against the assessee according to Section 73 of […]

Madras HC's Order for M/s.Engineering Aids

Madras HC Declares Order Invalid Without Considering Assessee Response

In a recent instance, the High Court (HC) of Madras ruled that the ruling made in accordance with section 74 of the GST, 2017, without taking the assessee’s response into account, is invalid. Engineering aids, on 5/04/2022, the applicant questioned the impugned order issued under section 74 of the goods and services tax act 2017 […]

Telangana GST AAR's Order for M/s. S S R K Plastics Private Limited

Telangana AAR Verifies 12% GST Rate on Corrugated Paper Sheets

The Telangana Authority for Advance Ruling (AAR), which is presided over by S.V. Kasi Visweswara Rao and Sahil Inamdar, decided that paper-based corrugated sheets are subject to a 12% Goods and Services Tax (GST). The matter was submitted by the applicant M/s. S S R K Plastics Private Limited, producers of paper-based corrugated sheets in […]

Chhattisgarh GST AAR's Order for M/s Shree Laxmi Exports

AAR: Exporter Qualifies for Unused ITC Recovery on GTA Transportation Costs Under GST RCM

The exporters would be qualified for the recovery of the utilized ITC of GST beneath the Reverse Charge Mechanism on transportation costs to the Goods Transportation Agency, said Authority for Advance Ruling (AAR) of Chhattisgarh. Under the Letter of Undertaking (LUT), the petitioner would be enrolled as an exported under the GST Act and would […]

Brief Details About GST Rule 88C

All About GST New Rule 88C for Mismatch GSTR-1 vs GSTR-3B

What is GST Rule 88C? The Achilles’ heel of GST has always been the mismatch in GSTR-1 and 3B. There have been several cases when ITC was transferred by the supplier via GSTR-1 even though taxes had not yet been refunded via GSTR-3B. While some of the discrepancies in GSTR-1 and 3B relate to tax […]

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