Madras High Court held that take-away at restaurant 🍴 does not involve any element of services. Hence, no service tax on take-away...

The Delhi HC has held that property of mentor/advisor to the company cannot be attached u/s 83 of the CGST Act upon initiation of...

GSTN has clarified as follows- GSTR-2B for April 2021 will be generated on 29th May 2021. Taxpayers willing to file FORM GSTR-3B for...

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...

Notification No. 93/2008(Cus) prescribes a time limit of one year for filing refund claim of SAD paid by the importer. In case imported...

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...

Incentive to ACC battery Storage manufacturers selected through a transparent competitive bidding process. Incentive will be disbursed...

DGFT has notified the following with effect from 1st August, 2021: Items under HS Codes 85423100, 85423900, 85423200, 85429000, and...

DGFT has decided that in cases where the Registration cum Membership Certificate has expired on or before 31st March 2021, Regional...

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...

The CESTAT has held that invoices and acknowledgment of receipt of goods does not qualify as ‘consignment notes’. Transportation service...

Customs has announced priority disposal of pending Customs refund, IGST refund, and Customs Duty Drawback claims. This Special Drive...

Customs has decided to restore the facility of acceptance of an undertaking in lieu of bond from 8th May, 2021 till 30th June, 2021. The...

Hon’ble Tribunal held that Club Membership Service and the Insurance Service are neither for the personal use of the appellant nor for...

Incentive to manufacture of components of Air Conditioners and LED Lights in India; Incentive of 4% to 6% on incremental sales (net of...

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

A relaxation in the late cut provisions have been provided for Shipping bill (s) of the period 01.04.2019 to 31.03.2020. If such shipping...

HP Government extends the last date of applying under Himachal Pradesh (Legacy Cases Resolution) Scheme Rules 2020 to 15th April 2021.