Karnataka HC has held that the division of group company is an integral part of the assessee company and controls the supply chain to the...

In a case where the IGST paid on exports with payment of tax was not refunded even after three years, the Madras HC held that refund...

The exemption from IGST was available only to those oxygen concentrators that were cleared along with submission of a certificate from a...

1. Revocation of cancellation of registration: Vide amendment in Rule 23(1) of CGST Rules, power has been given to Additional...

The validity of all interim orders passed by the Bombay HC as well as courts and tribunals sub-ordinate to it has been extended till June...

GSTN has clarified as follows- Specific 6-digit HSNs, as available in the HSN/Customs Tariff (with the corresponding description of...

In view of contrasting views of High Courts on the above issue, the matter is listed for final hearing before Hon’ble Supreme Court on...

The Karnataka Appellate AAR has overruled AAR ruling to provide much-awaited relief to tax incidence on LO/BO/AO activities. It has held...

Selection of Core Business

GSTIN enables option to withdraw ‘Nil’ refund application on GST portal. The said functionality has been introduced considering the...

Hon’ble Gujarat High Court has found strong prima-facie case that notional 1/3rd value of land in a sale of flat contract is ultra-virus...

P&H High Court in the case of Genpact India & Others decided on the question whether BPO are ‘intermediaries’ or not. The Hon’ble High...

Haryana AAR held that HO and Liaison Office cannot be treated as separate persons. There cannot be any flow of services between HO and...

Haryana AAE held that no ITC would be available on cars bought by automotive dealers for use as training fleet, press fleet, marketing fleet

Haryana AAR held that hybrid vehicles S-Cross”, “Ertiga” and “Ciaz” by Maruti Suzuki are not eligible for lower Compensation Cess of 15%.

Tamil Nadu AAR has held that value to be adopted for branch transfer by any of the three methods Open Market Value as is presently being...

Gujarat AAR has held that GST would be applicable on money forfeited against cancellation of agreement to sell immovable property. It was...

Haryana AAR has rejected availability of ITC on expenses for running canteen facility for employees at factory. Contention of the...

Hon’ble AAR held that merchant trading transaction involving movement of goods from country outside India to another country outside...

An Invoice Furnishing Facility (IFF) facility has been provided to taxpayers under QRMP Scheme (quarterly filers). Taxpayers who have...