Category: GST
SC uphelds validity of rule 6(4)(m)(i) of Karnataka Sales Tax Rules read with Explanation III to Rule 6(4) ABCAUS Case Law Citation: ABCAUS 3044 (2019) (07) SC Important Case Laws Cited/relied upon by the parties: E.C.I.E. Pvt. Ltd. vs. Additional Deputy Commissioner, Commercial Taxes (Kar.) and Another 1999(114) …
Taxability of works contract of dredging river-bed. Such supply is exempt with effect from 24/01/2018 ABCAUS Case Law Citation: ABCAUS 3043 (2019) (07) AAR The State Construction Corporation Limited (the recipient) had awarded the applicant a contract for sectioning of rivers (Right Drainage) in the State. The Applicant …
Tax free retail outlets beyond immigration counters making tax free supply to outgoing international tourist can claim refund of GST paid on inward supply MINISTRY OF FINANCE(Department of Revenue) Notification No. 11 /2019–Central Tax (Rate) New Delhi, the 29th June, 2019 G.S.R. 460(E).—In exercise of the powers conferred …
TDS notifications not apply to conseravncy and waste management service to a municipality-AAR ABCAUS Case Law Citation: ABCAUS 3039 (2019) (06) AAR The Applicant was providing conservancy/solid waste management service to the Municipal Corporation (MC), which had been merged with another Municipal Corporation in terms of State Government …
Renting a residential property for residential purpose to a company is an exempt supply not liable to GST ABCAUS Case Law Citation: ABCAUS 3038 (2019) (06) AAR The Applicant was inter alia renting dwelling units. He sought a ruling gtpm the GST Authority for Advance Ruling (AAR) on …
Notifications/Circulars issued to implement decisions taken at 35th meeting of GST Council CBIC has issued various Notifications, circulars and orders to give effect to the decisions taken at the 35th meeting of the GDT Council held on 21.06.2019 CGST Notifications 32/2019-Central Tax ,dt. 28-06-2019 Download Seeks to extend …
No amendment possible in Invoices reported in Form GSTR 1 pertaining to FY 2017-18 as due date of filing of GSTR 1, for March, 2019 has already passed-GSTN GSTN has issued the following advisory: 1. Some taxpayers have reported that they are not able to amend the invoices …
Indian Filling compound, tank, low land etc. with silver sand and earthwork in layers classifiable as site preparation service under GST and taxable @ 18% ABCAUS Case Law Citation: ABCAUS 3037 (2019) (06) AAR The Applicant had procured two contracts for filling in the compound, tank, low land …
DG Audit discloses GST audit plan & strategy for the year 2019-20. Audit to cause least inconvenience and shall be desk-based for small category of taxpayers. The Directorate General of Audit (DG Audit), an organization under Ministry of Finance, Department of Revenue was created by the Central Board …
Service of moving empty or loaded wagons/rakes at siding is classifiable as railway pushing and towing service ABCAUS Case Law Citation:ABCAUS 3036 (2019) (06) AAR The Applicant was leasing out cranes and equipment and locomotives and provided diesel-hydraulic locomotives to several companies for placement/shunting of rakes/wagons/oil tankers from …
