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

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

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

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

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

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

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...

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

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

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

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

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

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...

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...

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

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

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

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