The Gujarat HC has held that ‘business’ u/s 2(17) of the CGST Act includes supply made by a charitable trust at a cheaper rate and...

Kerala Appellate AAR has held that consideration is inclusive of additional discount reimbursed by a company to its distributor and that...

DGFT has invited suggestions for the New Foreign Trade Policy (2021-26) from all stakeholders including Export Promotion Councils (EPCs),...

CBIC has clarified that re-import of goods sent abroad for repair attracts IGST on a value equal to the repair value, insurance and...

The CBIC has clarified the effect of the Supreme Court’s order on time limits prescribed under GST laws. (i) The extension of timelines...

ITC is available to inputs destroyed/damaged to the extent of inputs damaged in transit or destroyed at intermediary stage of...

Madras HC has in a writ petition interpreted the term ‘upto’ in an exemption provision to mean that would be available upto the sum...

Second phase of RMS for export shipping bills with drawback claims initiated from 26th July, 2021. Post clearance audit (PCA) of the duty...

Maharashtra AAR has held that the supply of printed material for purpose of offline tender amounts to supply of services, classifiable...

Rajasthan High Court has issued notice in a case of parallel proceedings under section 6 of the CGST Act,2017. The HC has also stayed...

The Tribunal has held that non-distribution of CENVAT credit by Input Service Distributor is condonable as procedural lapse since rule 7...

The Tribunal has held that the absence of CA certificate is not ground for rejection of application for refund of service tax paid on...

The Kerala AAR has held that mere collection and payment of examination fees without service charge from students undergoing training...

The Kerala AAR has ruled that the supply of food, surgical implants and other consumables provided to inpatients forms part of composite...

AAR in a recent ruling has interpreted the term ‘such’ in the definition of intermediary under section 2(13) to mean such goods and...

While the application processing of AEO T1 has been functional since December 2018, CBIC has has launched a new version of the web portal...

The Karnataka HC in a series of judgements has held that under the KVAT Act, ITC cannot be partly disallowed to the extent of non-payment...

The AAR while deciding the GST applicability on provision of goods and services under warranty clause held that: (i)The supply of goods...

The CESTAT decided on the issue of whether amount paid for non maintenance of minimum machine availability under a contract amounts to...

Ministry of Finance has approved SEIS for FY 2019-20 with financial allocation of INR 2061 crore. The scheme is now awaiting notification...