Skip to content

SCC Times

SCC Times SCC Times

Bringing you the Best Analytical Legal News

Navigation

Site navigation

  • Home
  • News
    • Appointments & Transfers
    • Business News
    • Events/Webinars
    • Fact Checks
    • Hot Off The Press
    • New releases
    • Law Firms News
    • Treaties/Conventions/International Agreements
  • OP. ED.
    • Op Eds
    • SCC Journal Section Archives
    • Practical Lawyer Archives
    • Tributes and Obituries
  • Experts Corner
    • Judiciary
      • Justice Hemant Gupta
    • Individual
      • Akaant Mittal
      • ‘Lex Mercatoria’ by Hasit Seth
      • Murali Neelakantan
      • Siddharth R Gupta
      • Tarun Jain (Tax Attorney)
      • Vasanth Rajasekaran
    • Law Firm
      • Cyril Amarchand Mangaldas
      • DSK Legal
      • JSA Advocates & Solicitors
      • Lakshmikumaran & Sridharan
      • Khaitan & Co
      • Nomos Solutions
      • Numen Law Offices
      • Shardul Amarchand Mangaldas
  • Case Briefs
    • Supreme Court (Constitution/Larger Benches)
    • Supreme Court
    • High Courts
    • Tribunals/Commissions/Regulatory Bodies
    • Advance Rulings
    • Foreign Courts
    • International Courts/Regulatory Authorities
    • District Court
  • Legislation
    • Statutes/Bills/Ordinances
    • Cabinet Decisions
    • Foreign Legislation
    • Rules & Regulations
    • Notifications/Circulars/Directions/Orders
  • Legal RoundUp
    • Supreme Court Round Up
    • High Courts Round Up
    • Legislation Roundup
    • Tribunals/Regulatory Bodies/Commissions Monthly Roundup
    • Topic-wise Roundup
    • Watch Now
  • Cases
    • Income Tax Reports
    • High Court Cases
    • SCC Weekly
    • SCC Archives
    • Never Reported Judgments
  • Law School News
    • Moot Court Announcements
    • ADR/Debate Competition
    • Conference/Seminars/Lectures/Webinars
    • Call For Papers/Blogs
    • Live Blogging
    • Achievement Updates
    • Others
    • Event Reports
  • Law made Easy
    • All you Need to Know about the Indian Passport: A Guide to India’s Diverse PassportsAll you Need to Know about the Indian Passport: A Guide to India’s Diverse Passports
    • Decolonisation of IPC | The Paradigm shift in India’s criminal justice system with idea of ‘Nyaya’ under BNSDecolonisation of IPC | The Paradigm shift in India’s criminal justice system with idea of ‘Nyaya’ under BNS
    • Indian Nationales abroad: Understanding the differences between NRIs, OCIs and PIOsIndian Nationales abroad: Understanding the differences between NRIs, OCIs and PIOs
    • Primacy to Suraksha: Understanding the Bharatiya Nagarik Suraksha Sanhita, 2023Primacy to Suraksha: Understanding the Bharatiya Nagarik Suraksha Sanhita, 2023
    • Paradigm Shift in India’s Criminal Justice System: Dissecting Bharatiya Sakshya Adhiniyam, 2023Paradigm Shift in India’s Criminal Justice System: Dissecting Bharatiya Sakshya Adhiniyam, 2023
  • Know thy Judge
    • Upholding an unwavering commitment to the constitutional values, 51st CJI, Justice Sanjiv Khanna, retiresUpholding an unwavering commitment to the constitutional values, 51st CJI, Justice Sanjiv Khanna, retires
    • Know Thy Judge | Supreme Court of India: Justice Ahsanuddin AmanullahKnow Thy Judge | Supreme Court of India: Justice Ahsanuddin Amanullah
    • Know Thy Judge | Supreme Court of India: Justice S.V. BhattiKnow Thy Judge | Supreme Court of India: Justice S.V. Bhatti
    • In Memoriam | Late Justice Maturi Girija Priyadarsini, Judge, Telangana High CourtIn Memoriam | Late Justice Maturi Girija Priyadarsini, Judge, Telangana High Court
    • Know Thy Judge | Supreme Court of India: Justice Pamidighantam Sri NarasimhaKnow Thy Judge | Supreme Court of India: Justice Pamidighantam Sri Narasimha
  • Interviews
    • From IP Strategy to Legal Leadership: Ms. Navneet Momi’s Vision for the Future of Intellectual PropertyFrom IP Strategy to Legal Leadership: Ms. Navneet Momi’s Vision for the Future of Intellectual Property
    • Learning, Leading, and Lawyering: Shaleen Tiwari on Mentorship and GrowthLearning, Leading, and Lawyering: Shaleen Tiwari on Mentorship and Growth
    • Insolvency, Advocacy, and Beyond: A Conversation with Advocate Pranav GuptaInsolvency, Advocacy, and Beyond: A Conversation with Advocate Pranav Gupta
    • Beyond the Courtroom: Dr. Mohammad Umar talks about Making Justice AccessibleBeyond the Courtroom: Dr. Mohammad Umar talks about Making Justice Accessible
    • Litigation, Integrity, and the Future of Law: In conversation with Senior Advocate Malvika TrivediLitigation, Integrity, and the Future of Law: In conversation with Senior Advocate Malvika Trivedi
  • Mental Health
    • Articles
    • A Talk
  • Book Reviews
  • Watch Now
    • Section 125 CrPC: Can the second wife be entitled to maintenance from her husband?Section 125 CrPC: Can the second wife be entitled to maintenance from her husband?
    • Delhi HC granted bail to a man accused of raping woman he met on dating app on pretext of marriageDelhi HC granted bail to a man accused of raping woman he met on dating app on pretext of marriage
    • Do convicts have a fundamental right to procreate? Watch to know what Delhi High Court recently heldDo convicts have a fundamental right to procreate? Watch to know what Delhi High Court recently held
    • Book release of 8th edition of “Criminology, Penology and Victimology” revised by Sanjay VashishthaBook release of 8th edition of “Criminology, Penology and Victimology” revised by Sanjay Vashishtha
    • Unveiling Injustice: Male Chromosomes Rule the Gender Game?Unveiling Injustice: Male Chromosomes Rule the Gender Game?
  • Subscribe
    • SCC Online Web Edition
    • Supreme Court Cases (SCC)
    • EBC Learning
    • EBC Reader
    • Practical Lawyer

GST

AAR
Advance RulingsCase Briefs

AAR [West Bengal] | Services of shifting electrical utilities cannot be regarded as services by way of construction of road

    Authority for Advance Ruling (West Bengal): In an application filed for seeking advance ruling on whether the work of shifting

Published on November 17, 2022By Editor_4
Leave a comment1915 views
SEBI
Legislation UpdatesNotifications

SEBI modifies Operational Circular on issue and listing of NCS; Introduced a new tab for breakup of fee and GST

    On 10-11-2022, the Securities and Exchange Board of India (‘SEBI’) has issued circular revising the Chapter XX of Operational Circular

Published on November 11, 2022By Editor_4
Leave a comment1926 views
AAR
Advance RulingsCase Briefs

Who is an E-Commerce Operator? Karnataka AAR answers

    Authority for Advanced Ruling (Karnataka): In an application sought for advance ruling, the two-member bench of M.P. Ravi Prasad and

Published on November 11, 2022By Editor_4
1 Comment4949 views
AAR
Advance RulingsCase Briefs

AAR [West Bengal] | Conservancy and solid waste management services are exempted from GST, if the value of goods involved in such composite supply does not exceed 25% of the value of supply

Authority for Advance Ruling [West Bengal]: In an application sought for advance ruling on the question, whether conservancy/solid waste management services is

Published on November 10, 2022By Editor_4
Leave a comment2063 views
AAR
Advance RulingsCase Briefs

Gujarat Authority for Advance Ruling| ‘Combined Wire Rope’ not a part of the fishing vessel, thus, not eligible for GST at 5 percent

    Gujarat Authority for Advance Ruling: In an application sought for advance ruling on the question that whether Goods and Services

Published on October 15, 2022By Editor_4
Leave a comment1447 views
Appellate Authority for Advance Ruling
Advance RulingsCase Briefs

Maharashtra Appellate Authority for Advance Ruling | “One Stop Crises Centre” Scheme can be construed as subsidy, not subject to GST; Set aside MAAR ruling

    Appellate Authority for Advance Ruling (Maharashtra): In an appeal filed under Section 100 of the Central Goods and Services Tax

Published on October 13, 2022By Editor_4
Leave a comment1976 views
AAR
Advance RulingsCase Briefs

What is the HSN code and GST rate for a Mechanical Sprayer? Gujarat Authority for Advance Ruling answers

Gujarat Authority for Advance Ruling: In an application sought for advance ruling on the question that, what is the Harmonized System of

Published on October 12, 2022December 15, 2022By Editor_4
1 Comment3031 views
AAR
Advance RulingsCase Briefs

Gujarat Authority for Advance Ruling| GST is not leviable on the amount representing employees’ portion of canteen and transportation charges

    Gujarat Authority for Advance Ruling: The two-member bench Milind Kavatkar and Amit Kumar Mishra has ruled that Goods and Service

Published on October 11, 2022By Editor_4
Leave a comment1939 views
Delhi High Court
Case BriefsHigh Courts

Delhi High Court | Post sale discount given by Loreal India not to qualify as commensurate reduction in prices as required under Section 171 CGST Act, 2017

    Delhi High Court: In a case filed by Loreal India Private Limited (petitioner) challenging the order dated 23-06-2022 passed by

Published on October 11, 2022By Editor_4
Leave a comment1999 views
Calcutta High Court
Case BriefsHigh Courts

Calcutta High Court restricts Two wings of the same department, Anti Evasion wing and Range Officefrom initiating proceedings for same period while Audit Commissionerate asked to issued notice

    Calcutta High Court | While deciding an intra-court appeal wherein it was alleged that three wings of the same department

Published on October 7, 2022By Editor_4
Leave a comment2041 views
Experts CornerTarun Jain (Tax Practitioner)

Privity of Consideration: A Contractual Doctrine Seeking to Find Space in GST Law

by Tarun Jain†

Cite as: 2022 SCC OnLine Blog Exp 68

Published on September 9, 2022By Bhumika Indulia
Leave a comment12139 views
Telangana High Court
Case BriefsHigh Courts

Whether investigation post filing of an application for advance ruling would debar the applicant from seeking advance ruling? Telangana High Court answers

    Telangana High Court: While allowing the instant petition filed under Article 226 of the Constitution of India, for quashing the

Published on September 1, 2022By Editor_4
Leave a comment1345 views
Legislation UpdatesNotifications

Ministry of Railways issues guidelines for implementation of GST implications on recovery of liquidated damages

    On 10-08-2022, the Ministry of Railways has issued guidelines for implementation of Goods and Service Tax (‘GST') implications on recovery

Published on August 31, 2022By Editor_4
Leave a comment1961 views
Calcutta High Court
Case BriefsHigh Courts

Calcutta High Court stays any coercive action until final decision in matter of arbitrary action of State for non-payment of GST on contracts executed prior GST regime

    Calcutta High Court: Md. Nizamuddin, J. took cognizance of a writ petition which was filed for the relief by way

Published on August 20, 2022By Editor_4
Leave a comment1667 views
Legislation UpdatesNotifications

GSTN introduces single click Nil filing of GSTR-1

On 02-08-2022, the Goods and Service Tax Network has introduced a Single click Nil filing of GSTR-1 on the GSTN portal in

Published on August 3, 2022August 3, 2022By Bhumika Indulia
Leave a comment1731 views
AAR GST
Case BriefsTribunals/Commissions/Regulatory Bodies

When does a vessel support service qualify as ‘Export of Services’? AAR explains

Tamil Nadu Authority for Advance Ruling: T.G. Venkatesh, Additional Commissioner, and K. Latha, Joint Commissioner held that concerning vessel support services provided

Published on July 20, 2022August 5, 2022By Editor_4
Leave a comment2528 views
Case BriefsHigh Courts

Whether writ petition on cancellation of GST Registration affecting the Right to Livelihood is maintainable? Uttaranchal High Court answers

Uttaranchal High Court: The division bench of Sanjaya Kumar Mishra, acting C.J., Ramesh Chandra Khulbe, J., held in the writ petition is

Published on July 19, 2022August 5, 2022By Editor_4
2 Comments3133 views
Madras High Court
Case BriefsHigh Courts

Madras High Court| Proper reasons to be given for rejecting GST Registration Applications; Just writing ‘rejected’ would not suffice

    Madras High Court: Anita Sumanth, J. set aside the impugned order which rejected a registration application filed under Section 22

Published on July 19, 2022July 19, 2022By Editor_4
Leave a comment2851 views
AAR GST
Case BriefsTribunals/Commissions/Regulatory Bodies

AAAR| Free IPL tickets: Supply of Complimentary tickets is promotion of business; attracts GST

    Appellate Authority for Advance Ruling, Punjab: Arun Narayan Gupta Chief Commissioner, CGST Commissionerate, and Kamal Kishor Yadav, Commissioner of State

Published on July 18, 2022July 18, 2022By Editor_4
Leave a comment2484 views
AAR GST
Case BriefsTribunals/Commissions/Regulatory Bodies

AAR | No GST on Solid Waste Management contracts; Bio-CNG not exempted

    Tamil Nadu Authority for Advance Ruling: T.G. Venkatesh, Additional Commissioner of GST & Central Excise, and K. Latha, Joint Commissioner

Published on July 14, 2022May 15, 2025By Editor_4
Leave a comment5698 views

Posts navigation

← Older posts
Newer posts →

Advertisement

Advertisement

Newsletter
SUBSCRIBE OUR NEWSLETTER for Latest Updates including Case Briefs, Legislation Updates, Law School News, Experts Corner and a lot more

Subscribe to our Newsletter

Get weekly latest news and updates in your e-mail



Subscribe to our Newsletter

Get weekly latest news and updates in your e-mail

News Submissions

blog@scconline.com

Article Submissions

articles@scconline.com

Download SCC Online App for Android Users/IOS Users

Disclaimer : The content of this Blog are for informational purposes only and for the reader's personal non-commercial use. The views expressed are not the personal views of EBC Publishing Pvt. Ltd. and do not constitute legal advice. The contents are intended, but not guaranteed, to be correct, complete, or up to date. EBC Publishing Pvt. Ltd. disclaims all liability to any person for any loss or damage caused by errors or omissions, whether arising from negligence, accident or any other cause.

© EBC Publishing Pvt. Ltd. All rights reserved.

×