Interpretation of ‘upto’ in exemption provision
Supply of material for offline tender: supply of services
Stay on parallel proceedings under section 6 of CGST Act
Distribution of CENVAT credit by ISD not mandatory
Mere facilitation of payment of fee is a pure agent service
No ITC on medical items and food provided to inpatients
AAR interpretation of ‘intermediary’
No GST on goods/services provided under warranty
Blocking of ITC- Challenged before WB High Court
Input tax credit when electricity used in township - HC grants interim relief
Penalty waiver - QR code in B2C invoice
E-way bill for sea transport – new functionality
Hiring vs. Renting – Difference
Liaison offices liable to GST registration
ISD can distribute credit to contract manufacturers/job workers
POS for ‘intermediary service’ challenged
GSTN Advisory on Table 12 of GSTR 1
Transitional Credit allowed by Delhi High Court
Property of person other than ‘Taxpayer’ cannot be attached under GST law
GSTR-2B & Revocation of Registration