New & Updates | Iuris Legal

Broekman Logistics India Pvt. Ltd. Vs Commissioner of GST (Tribunal-Chennai)

Storage & warehousing services provided within FTWZ to foreign clients. Department alleging leviability of tax on such services since POS...

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Karnataka State Electronics Development Corporation Ltd. – Karnataka AAAR

Composite supply contracts and works contracts do not fall under the category of ‘pure service’ in order to qualify for exemption under...

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Extension of GST Annual Return and GST Audit

Extension of due dates for FORM GSTR-9/GSTR-9A and FORM GSTR-9C for 2018-19 upto 31st December 2020.

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Shri Abhishek Darak – Uttarakhand AAR

Difference of opinion between presiding members. As per one member, sale of developed plot is not liable to GST. As per the other, sale...

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M/s Liberty Translines - AAR Maharashtra

Appellate AAR Maharashtra upheld the decision of AAR Maharashtra. AAR had held as follows- Only the contractor/person who enters into an...

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CBIC broadens coverage for E-Invoicing and QR Code

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Goods Transport Service for export by Sea or Air

Exemption on goods transport services by aircraft/vessel from customs station of clearance in India to a place outside India extended...

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Highlights of 42nd GST Council meet:

Compensation Cess: Extended beyond the transition period of 5 years i.e. beyond June 2022, for such period as may be required to meet the...

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Las Palmas Co-op Housing Society - Maharashtra AAAR

Held that the lift after its erection, installation, and commissioning, would be considered as part of the building, and hence immovable...

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Delinking of Credit/Debit Note from invoice.

Taxpayers can now: Report single credit/debit note against multiple invoices in GSTR-1 or GSTR-6; Choose the credit/debit note supply...

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Tata Motors Limited - Maharashtra AAR

Applicant has engaged a service provider for transportation facilities (non-airconditioned bus with more than 13 seating capacity) to its...

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Canon India Private Limited – CESTAT Chandigarh

Demand of service tax in respect of payments of salary to expats under head Manpower Supply Service under reverse charge mechanism post...

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M/s Crown Tours and Travels - Rajasthan AAR

Applicant is rendering only transportation services along with some ancillary services and not accommodation. Held that the conjunction...

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M/s Kalpsutra Gujarat -Guj High Court

Notice issued by Hon’ble Gujarat High Court in writ petition challenging validity of Rule 86A of the CGST Rules in so far as it gives...

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Auto populated outward sales in GSTR-3B.

GSTN enables auto-population of outward sales data in Table 3 of GSTR-3B basis the Filed GSTR-1. Facility to be enabled in September 2020...

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Rajasthan Investment Promotion Scheme 2019

(Effective from 17th December 2019 to 31st March 2026)

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Gujarat State Petronet Limited – Gujarat High Court

Petitioner filed manual appeal against rejection of refund claim as it could not prefer an appeal in electronic form since the order was...

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Bharat Heavy Electricals – CESTAT Delhi

Applicant seeks cash refund of unutilised Education Cess, Secondary and Higher Education Cess, and Krishi Kalyan Cess lying as CENVAT...

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Andhra Pradesh Industrial Development Policy 2020-23

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Britannia Industries Limited – Gujarat High Court

Petitioner is an SEZ unit seeking refund of IGST received through ISD for the services pertaining to the SEZ unit. Petitioner is unable...

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