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Search results for: supply under gst

State Governments to Amend GST Laws for Appellate Tribunal Delhi Bench

Center Govt: States to Approve Essential GST Amendments for Appellate Tribunal Delhi Bench

For enabling the setting of the appellate tribunal with its principal bench in Delhi, the state government has been questioned by the centre to approve the revisions of their respective GST laws. By December, the tribunal shall secure the benches within the states. In March the Parliament would provide its nod to revise the GST […]

Delhi HC's Order for Ohmi Industries Asia Private Limited

Delhi HC: GST Rule 89(4) Not Applicable on Refund of Integrated Tax Paid on Zero-Rated Supplies

In a recent ruling, the Delhi High Court guided regarding the reimbursement of integrated tax paid on zero-rated supplies in GST, stating that such cases do not fall under the purview of Rule 89(4) of the Central Goods and Services Tax Rules, 2017. The court, comprising Justice Vibhu Bakhru and Justice Amit Mahajan, emphasised that […]

Maharashtra GST AAAR's Order for CHEP India Private Limited

MH GST AAAR: Biz to Pay Lease Rental Services When Moving Goods B/W State Branches

In a recent ruling by the Maharashtra AAAR (Appellate Authority of Advance Ruling), it has been stated that businesses moving goods between branches in different states are required to pay taxes under the category of lease rental service. This decision came about when a case involving CIPL (a fictional company) was brought before the AAAR. […]

Calcutta High Court's Order for M/s. Gargo Traders

Calcutta HC: Tax Credit Can’t Be Refused If Cancellation of GSTIN with Retrospective Effect

The Calcutta High Court has remanded the case back to the department, emphasizing that the buyer/petitioner had made the payment for the purchased items and the corresponding tax through a bank transaction, rather than in cash at the time of the transaction. Furthermore, it was noted that the supplier’s name was already registered as a […]

UP GST AAR's Order for Rudrabhishek Enterprises Limited

UP AAR: GST Exemption Eligible for DPR & PMCS Services Under SUDA

In a recent ruling, the Lucknow Authority for Advance Ruling (AAR) has announced that the Detailed Project Report Service (DPR) and Project Management Consultancy services (PMCS) offered within the contracts of the State Urban Development Agency (SUDA) under Article 243G and 243W of the Indian Constitution, which are considered pure services, are exempted from Goods […]

Rajasthan GST AAR's Order for Sanjeevani Psychiatric Clinic

RJ AAR: Treatment of Patients Suffering from Substance Abuse is Not Exempt from GST

The GST Authority for Advance Rulings (AAR), Rajasthan, has clarified that the treatment of outpatients with substance abuse disorders does not fall within the scope of “healthcare services” exempt from GST. This ruling was made in response to the case of Allopathic Sanjeevani Psychiatric Clinic, which offers a range of services including psychotherapy, medical evaluations, […]

Gujarat HC's Order for RHC Global Exports Private Limited

Gujarat HC Charges INR 10K as GST Authorities Can Start Legal Proceeding in SEZ

In a recent ruling, the Gujarat High Court has granted permission to the State GST department to initiate legal proceedings against the establishment situated within the premises of the Special Economic Zone (SEZ). The bench of justices Ashutosh Shastri and J.C. Doshi has observed that the respondent departments are authorised to carry out operations in […]

Bombay HC's Order for Dharmendra M. Jani and A.T.E. Enterprises

HC Supports GST Liability on Intermediary Services, Didn’t Confirm SGST, CGST or IGST

The Bombay High Court has recently decided on the constitutionality of provisions within the Goods and Services Tax (GST) laws that pertain to the taxation of intermediary services provided to clients outside India. However, the court did not give any specific insights regarding the type of tax—whether it would be the central goods and services […]

GST Liability on Director’s Remuneration Under RCM

Simplify GST Liability on Director’s Remuneration Under RCM

In accordance with Notification No. 13/2017, Central Tax (Rate), dated June 28, 2017, which provides details on the services liable for tax under the Reverse Charge Mechanism of the CGST Act, services rendered by directors of a company or a body corporate situated in a taxable area to the said company or body corporate will […]

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