Building could qualify as plant if functionality test for providing service...
Note – The question whether a mall, warehouse or any building other than a hotel or a cinema theatre can be classified as a plant within the meaning of the […]
Note – The question whether a mall, warehouse or any building other than a hotel or a cinema theatre can be classified as a plant within the meaning of the […]
Note – Credit blocked by Central Tax Authority (DGGI) post issuance of summons when the issue of ITC availment was already before State Tax Authority pursuant to summons issued by […]
Note – GST Authorities cannot bypass procedure prescribed under GST Act for launching prosecution by simply invoking penal provisions under IPC without invoking penal provisions under GST Act especially when […]
New Delhi, dated the 10th September, 2024 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /Commissioners of Central Tax and Central Tax (Audit) (All) The Principal Directors […]
GST Council recommends Group of Ministers (GoM) on life and health insurance related GST with existing GoM on Rate Rationalisation; to submit report by end of October 2024 GST Council […]
Note – The mere insertion of an explanation cannot make an activity a taxable service when it is not covered under the main provision (which has to be read into […]
Note – The petitioner’s application for refund could not be rejected for the reason that BRCs evidencing receipt of sale proceeds, were not produced within the period of nine months […]
Note – The question was whether or not the appellant was eligible to avail credit when the duty was paid during provisional assessment under protest. Held: The assessee is eligible […]
Note – The proceedings under section 130 of the GST Act cannot be put to service if excess stock is found at the time of survey where the survey was […]
Note – The services provided by the petitioner for conducting screening test and the fees charged for accrediting medical institutions does not fall within the scope of Serial No.66(a) and […]