NEWS & UPDATES
Steel die prepared and Consumed/Scrapped in India and invoice raised to foreign client in foreign currency is not Export and is taxable as Intra-State Supply.
Facts M/s. Dolphin Die Cast (P.) Ltd is an importer manufacturer and exporter of Aluminium and Zinc die Castings. Applicant manufactures the Steel...
Charitable trusts supplying medicine at lower rate liable to GST
Facts Nagri Eye Research Foundation(Applicant) is a charitable trust They are running a medical store where medicines are given at a lower rate and...
AAR-Gujarat-Part of township cannot be considered as a standalone housing project and condition of 50% to be checked for entire project for eligibility of reduced rate of GST.
Facts The applicant submitted that they are engaged in the construction and development of a township namely “AMBA TOWNSHIP” located at Adalaj,...
No GST exemption on transport of goods from mother to daughter vessel.
Facts M/s Shreeji shipping is in the business of providing services in relation to transportation of goods from Magdalla Port to the General...
No ITC on transportation of employees which is not obligatory under Law
Facts Prasar Bharti Broadcasting Corpn. of India is a public service broadcaster The taxpayer avails services of hiring taxis for different purposes...
The kraft paper honeycomb board or paper honeycomb board is classified under the heading 48089000.
Facts M/s. Lsquare Eco-Products Pvt Ltd is a manufacturer of Kra paper honeycomb boards or paper honeycomb boards using the kra paper, paper...
LPG Gas supplied to Domestic consumer liable to GST @5% w.e.f 25.01.2018 and entire ITC@18% is eligible against purchase of LPG
Facts Navbharat LPG Boling Company(Applicant) is engaged in the business of purchasing LPG Gas (Bulk) through Tanker at GST 18% and there are,...
AAAR-Karnataka- Applicability of GST on sub-contract of landscape development & maintenance of garden work for Government Department.
Facts The Appellant (M/s The Nurserymen Co-operative Society) has received contract from Government departments like BBMP and KSRTC for undertaking...
AAR Karnataka Advance Ruling No KAR ADRG 38/2020 dated 22 May 2020 Products whole wheat Parota and malabar Parota which are not ready to eat are not similar to khakhra, plain chapatti or roti and hence, same are taxable at rate of 18%
Facts M/s ID Fresh Food (India) Pvt. Ltd is a food products company involved in preparation & supply of wide range of ready to cook, fresh foods...
AAR Karnataka Advance Ruling No. KAR ADRG 35/2020 dated 20 May 2020 Steel die prepared and Consumed/Scrapped in India and invoice raised to foreign client in foreign currency is not Export and is taxable as Intra-State Supply
Facts The applicant (M/s KSC Buildcon Private Limited) have signed a contract agreement for development work of mines including the earthwork of...
AAR-Rajasthan-Where applicant is providing support services to mine owner relating to mining of minerals, said services are classifiable under HSN 9986.
Facts The applicant (M/s KSC Buildcon Private Limited) has signed a contract agreement for development work of mines including the earthwork of...
Mehendi /Henna powder falls under Chapter 33; Attracts 18% GST
Facts Sunil Kumar & Co. is engaged in the manufacture of hair dye powder in Sojat city While filing application for registration under GST Laws,...
Psyllium Husk powder classifiable under HSN 12119032 and attracts GST @ 5%
Facts Sarda Bio Polymers Pvt. Ltd (Applicant) is engaged in the manufacture of Psyllium Husk Powder. The applicant procures Psyllium Husk which is...
Supply of services by Sub contractor to contractor for supply of services to Govt. in relation to function of Panchayat/Muncipality under Article 243G/W liable to GST
Facts Nurserymen Co-Operative Society Ltd. (Appellant) is an Association of Persons They are in the business of maintaining the gardens and...
AAR-Andhra Pradesh- Interest/penalty collected for delay in payment of monthly subscription of chit fund by members has to be classified under Heading No. 9971 as ‘financial and related services’
Facts The applicant (M/s. Ushabala Chits Private Limited) is a company engaged in conducting chit auctions. They register the members and conduct...
AAR-Karnataka- Income received towards (i) salary/remuneration as a Non-Executive Director of a private limited company (ii) renting of commercial property and (iii) renting of residenatial property and (iv) values of amounts extended as deposits/loans/advances out of which interest is being received are to be included in aggregate turnover, for registraon.
Facts The applicant (Mr Anil Kumar Agarwal) is an unregistered person and in receipt of various types of incomes/revenues mentioned as under:-...
Taxability of Salary Allowances and Deductions
Aspects Of Old Regime And New RegimeTaxability Of Allowances And PerquisitesDeductions Available With The Payer Opting For Old Tax RegimeHow We As...
India Fights Against COVID-19
Sequence of EventsRelief Under Income TaxCBIC provide Relief UnderMeasures undertaken by the Ministry of Corporate AffairsMeasures undertaken by the...
Key Changes in Income Tax Return for Assessment Year 2019-20
Applicability Of Income Tax Return Form and Due date for filing ITRMajor Changes in ITR FormsGeneral Changes ITR Forms:- Key Changes in Income Tax...
