top of page
Search
No Service Tax on Take-away at Restaurants
Madras High Court held that take-away at restaurant 🍴 does not involve any element of services. Hence, no service tax on take-away...
Property of person other than ‘Taxpayer’ cannot be attached under GST law
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...
GSTR-2B & Revocation of Registration
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...
Division belonging to group company can also be ‘ISD’
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...
Refund of SAD when imported goods not sold within one year of import
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...
Refund of IGST paid on Export with Payment of Tax
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...
GST on Oxygen Concentrators imported for personal use - Quashed
The exemption from IGST was available only to those oxygen concentrators that were cleared along with submission of a certificate from a...
Recent Updates
1. Revocation of cancellation of registration: Vide amendment in Rule 23(1) of CGST Rules, power has been given to Additional...
Production Linked Incentive (PLI) Scheme on ACC Batteries
Incentive to ACC battery Storage manufacturers selected through a transparent competitive bidding process. Incentive will be disbursed...
Amendments to import policy of Integrated Circuits
DGFT has notified the following with effect from 1st August, 2021: Items under HS Codes 85423100, 85423900, 85423200, 85429000, and...
Extension of validity of RCMC
DGFT has decided that in cases where the Registration cum Membership Certificate has expired on or before 31st March 2021, Regional...
Bombay HC extends interim orders till June 30
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...
No RCM in absence of ‘consignment note’
The CESTAT has held that invoices and acknowledgment of receipt of goods does not qualify as ‘consignment notes’. Transportation service...
Customs Special Refund and Drawback Disposal Drive
Customs has announced priority disposal of pending Customs refund, IGST refund, and Customs Duty Drawback claims. This Special Drive...
Customs to accept Undertaking in lieu of Bond
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...
ITC of Health Insurance and Club Membership allowed
Hon’ble Tribunal held that Club Membership Service and the Insurance Service are neither for the personal use of the appellant nor for...
Production Linked Incentive (PLI) on White Goods
Incentive to manufacture of components of Air Conditioners and LED Lights in India; Incentive of 4% to 6% on incremental sales (net of...
6 digit HSN codes not accepted on e-invoice/e-way bill portals
GSTN has clarified as follows- Specific 6-digit HSNs, as available in the HSN/Customs Tariff (with the corresponding description of...
MEIS filing date extended
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...
Extension of Himachal Pradesh Legacy Cases Resolution Scheme
HP Government extends the last date of applying under Himachal Pradesh (Legacy Cases Resolution) Scheme Rules 2020 to 15th April 2021.
bottom of page