Case Laws
Paragraph 8 of Circular 125/44/2019 which inhibits refund claims for a period of two separate (not successive) financial years is STAYED temporarily
January 21, 2020
For maintenance charges above Rs.7,500 per month per member, the entire amount is taxable. AAR ruling upheld
January 21, 2020
Review petition challenging the constitutionality of The GST (Compensation To States) Act, 2017 is dismissed.
January 21, 2020
Interest is payable on seriously delayed IGST Refunds
January 20, 2020
Provision of pre-sale marketing services to parent company located outside India constitutes 'intermediary' services. IGST is leviable. AAR ruling upheld.
January 20, 2020
Construction of tunnel and its allied work is 'Earth Work'. AAR ruling set aside
January 20, 2020
End use certificate should be issued to the supplier and not the distributor in order to avail the exemption.
January 17, 2020
Section 17(5)(a) does not restrict ITC on inward supply of goods transport vehicles
January 17, 2020
Section 83 does NOT provide for attaching the property of a taxable person based on a proceeding against another taxable person.
January 17, 2020
Odomos is not a medicine, it is a mosquito repellant. 18% GST applicable.
January 17, 2020