Case Laws
Applicant can't artificially bi-furcate the services provided to society (RWA) in order to escape the condition of Rs. 7500 per month
February 7, 2020
ITC is not available on procurement of transformers, sewage treatment plant, surveillance systems, D.G. Sets, Mechanical car park etc for a shopping mall. AAR ruling upheld.
February 6, 2020
The recipient of Warranty services provided by Volvo India to their Indian Customers is Volvo Sweden as it pays the consideration. AAR ruling set aside.
February 6, 2020
Commission earned from auctioning of flowers is NOT exempted from GST. AAR ruling set aside.
February 5, 2020
E-way bill in a case where the value of the total consignment is above Rs. 50,000/- but value of individual consignments is less than 50k
February 4, 2020
The Pattadar Passbook cum Title Deed is classifiable under HSN 4820
February 4, 2020
Power to arrest u/s 69 can be exercised by the authority upon whom the power is delegated
February 4, 2020
Requirement of 6 months continuous period for cancellation of registration should be fulfilled both at the time of issuance of SCN and at the time of passing the final order cancelling the registration
February 3, 2020
No Review of Order permitting to file Form TRAN-1 by extended date
February 3, 2020
Advance Ruling Authority can determine 'place of supply' under clause (e) of Sec. 97(2) i.e., determination of liability to pay tax on any goods or services or both
February 3, 2020