Tax Judiciary
Proposed Changes in Tax Rates-Budget 2023 In the alternate tax regime under Section 115BAC, a revision to the basic exemption limit and the number of slabs has been proposed. The revised basic exemption limit shall be INR 3,00,000 and for every additional INR 3,00,000 of income, the next slab rate will be applicable. The highest […]
Supplies of services under Reverse Charge Mechanism E-Magazine on Tax Update Month of Dec-2022 The supplier of goods or services is liable to pay GST. However, in specified cases like imports and other notified supplies, the liability may be cast on the recipient under the reverse charge mechanism. Reverse charge means the liability to pay […]
GST:- एक साल पूरे होने के बाद अस्थायी कुर्की (Provisional attachment) प्रभावी नहीं राजस्थान उच्च न्यायालय (जयपुर में बेंच) बी.आर. कंस्ट्रक्शन कम्पनी बनाम अतिरिक्त निदेशक डी.बी. सिविल रिट याचिका संख्या 2086/2021 निर्णय/आदेश की तिथि : 22/02/2022 याचिकाकर्ता के बैंक खाते को उत्तरदाताओं द्वारा केंद्रीय माल और सेवा कर अधिनियम (संक्षिप्त ‘सीजीएसटी अधिनियम’ के लिए) […]
Due Date Calendar Oct-Nov 2022 10th Nov 2022 GSTR 7 (Monthly) for Oct-2022 (filed by the e-commerce operators who are required to deduct Tax Deducted at Source (TDS) under GST) 10th Nov 2022 GSTR 8 (Monthly) for Oct-2022 (filed by the e-commerce operators who are required to deduct Tax Collected at Source (TCS) under GST) […]
ITC NOT ELIGIBLE ON CAPITAL GOODS PROCURED FOR BUILDING LNG JETTIES GUJARAT APPELLATE AUTHORITY FOR ADVANCE RULINGGOODS AND SERVICES TAX Case Name: Swan LNG Pvt. Ltd (GST AAAR)Advance Ruling No. GUJ/GAAAR/APPEAL/2022/06Date of Judgement/Order: 09/05/2022 Important Point of AAAR Order In view of the above discussion, we find that the LNG Jetties being built by the […]
MEMBERSHIP FEE, ANNUAL SUBSCRIPTION AND ANNUAL FEE COLLECTED FROM MEMBERS IS LIABLE TO GST MAHARASHTRA AUTHORITY FOR ADVANCE RULINGGOODS AND SERVICES TAX Case Name: M/s. The Poona Club Ltd. (GST AAR Maharashtra)Advance Ruling No. GST-ARA- 123/2019-20/B-12Date of Judgement/Order: 31/01/2022 Important Para 5.4.8 Therefore, in view of the amended Section 7 of the CGST Act, […]
GST NOT PAYABLE ON ACCOMMODATION SERVICES IF PER DAY DECLARED TARIFF OF A UNIT, IS BELOW RS. 1000 KARNATAKA AUTHORITY FOR ADVANCE RULINGGOODS AND SERVICES TAX Case Name: Healersark Resources Private Limited (GST AAR Karnataka)Appeal Number: Advance Ruling No. KAR ADRG 75/2021Date of Judgement/Order: 06/12/2021 RULING a)The applicable GST SAC for the supply of service […]
GST IS NOT APPLICABLE ON REIMBURSEMENT RECEIVED OF STIPEND PAID TO TRAINEES THE MAHARASHTRAAUTHORITY FOR ADVANCE RULINGGOODS AND SERVICES TAX Case Name: Yashaswi Academy for Skills (GST AAR Maharashtra)Appeal Number: Advance ruling No. GST-ARA- 84/2019-20/B-48Date of Judgement/Order: 20/08/2021 ORDER (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the […]
Cancellation of GST Registration with Case Law This Article is Analysing on if the cancellation was done without consider conditions stipulated under section 29(2) of the Act. The latest judgement of the Allahabad High Court Apparent Marketing Private Limited Vs State of U.P. (Allahabad High Court) Appeal Number: Writ Tax No. 348 of 2021 Date […]
GST IS NOT APPLICABLE ON HOSTEL RENT OF LESS THAN RS. 1K PER DAY FOR PER STUDENT MAHARASHTRA AUTHORITY FOR ADVANCE RULINGGOODS AND SERVICES TAX Case Name: Ghodawat Eduserve LLP Appeal Number: Advance Ruling No. GST-ARA- 72/2019-20/B-51Date of Judgement/Order: 27/08/2021 ORDER (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra […]
