GST Archives | Page 4 of 7

Flimsy plea, feeble excuse; Here’s why Supreme Court barred Bharti Airtel from seeking GST refund of Rs. 923 crores

“The common portal is only a facilitator to feed or retrieve such information and need not be the primary source for doing self-assessment.”

Case Briefs

Maha AAR | Whether GST will be payable on amount collected as fees from ‘Members’ of a ‘Club’ as monthly contribution? Detailed Report

Maharashtra Authority for Advance Ruling: The Bench of Rajiv Magoo, Additional Commissioner of Central Tax (Member) and T.R. Ramnani, Joint Commissioner of

Case Briefs High Courts

Jhar HC | Specific ingredients must clearly asserted in the notice so that the noticee has an opportunity to explain and defend himself in accordance with S. 74 of JGST Act, 2007

Jharkhand High Court: A Division Bench of Aparesh Kumar Singh and Anubha Rawat Choudhary, JJ., allowed the petition and directed the respondents

Case Briefs High Courts

[CGST Act] Kar HC directs to consider refund application by Swiggy for the amount paid allegedly under duress and coercion during investigation

Karnataka High Court: S. Sunil Dutt Yadav J. disposed off the petition and reinstated an observation “If any money is due to

Legislation Updates Rules & Regulations

Goa Goods and Services Tax (Eighth Amendment) Rules, 2021

On October 06, 2021, the Department of Finance, Goa has issued the Goa Goods and Services Tax (Eighth Amendment) Rules, 2021 to

Advance Rulings Case Briefs

Supplying coaching services along with printed material, test papers, etc., Whether supply of goods or services: Raj AAR explains how to determine cases of composite supply

Rajasthan Authority for Advance Ruling, GST: Bench of J.P. Meena (Member Central Tax) and M.S. Kavia (State Tax) determined whether supplying of coaching

Advance Rulings Case Briefs

If Composition Dealer purchases Scrap/Used Vehicles from Centre, State, UT or Local authority, will dealer be liable to pay GST on RCM basis? Guj AAR explains

Gujarat Authority for Advance Ruling, GST: Addressing the matter with regard to purchase of scrap/used vehicles by composition dealer from unregistered dealer,

Advance Rulings Case Briefs

Guj AAR | Whether various kinds of ‘parathas’ supplied would attract 5% GST in line with ‘khakhra’, plain chapati or ‘roti’? Explained

Gujarat Authority for Advance Ruling, (GST): Emphasizing that ‘Paratha’ is not ready-to-cook products, the Bench of Sanjay Saxena and Arun Richard (Members)

Case Briefs High Courts

Can Commissioner of Central Tax GST Commissionerate withhold the SVLDRS Discharge certificate for transition of disputes credits to GST?

Andhra Pradesh High Court: The Division Bench of Joymalya Bagchi and K. Suresh Reddy, JJ., held that, SVLDRS Discharge certificate cannot be withheld

Case Briefs Supreme Court

‘Parliament entitled to make policy choices on fiscal issues’;Here’s why Supreme Court upheld constitutionality of Section 54(3) of CGST Act

“A claim to refund is governed by statute. There is no constitutional entitlement to seek a refund.”

Legislation Updates Rules & Regulations

CBIC issues Central Goods and Services Tax (Seventh Amendment) Rules, 2021

The Central Board of Indirect Taxes and Customs has issued Central Goods and Services Tax (Seventh Amendment) Rules, 2021 on August 29,

Experts Corner Tarun Jain (Tax Practitioner)

Composite and Mixed Supplies under GST: Demystifying the Conceptual Tenets

by Tarun Jain†
Cite as: 2021 SCC OnLine Blog Exp 66

Legislation Updates Notifications

CBIC relaxes timeline for GST Amnesty Scheme

The Central Board of Indirect Taxes has extended FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021 vide notification no. 33/2021-Central

Advance Rulings Case Briefs

Whether reimbursement by Industry Partner to Third Party Aggregator of stipend paid to trainees, would attract GST? Comprehensive report on MahaGST’s decision

Maharashtra Authority for Advance Ruling (MahaGST): The Bench of Rajiv Magoo Joint Commissioner of Central Tax and T.R. Ramnani, Joint Commissioner of

Advance Rulings Case Briefs

MahaGST | Whether activity of providing hostel to students on rent is taxable or not? If yes, under which exemption | Read detailed report

Maharashtra Authority for Advance Ruling (MahaGST): The Bench of Rajiv Magoo, Joint Commissioner of Central Tax and T.R. Ramnani, Joint Commissioner of

Case Briefs High Courts

Guj HC | State Authorities cannot be permitted to resort to stringent provisions like detention under PASA; Court allows petition

Gujarat High Court: Paresh Upadhyay, J., allowed the petitions which were filed apprehending detention under PASA in connection with the Complaint filed