Rent-a-cab (RAC) operators typically either purchase or take cabs on rent for providing the outward taxable supply of RAC service.…
[Article published in the Salem Branch of SIRC of ICAI e-Newsletter, April 2019; Penned by CA. Srinivasan V and reviewed…
Rectification of error / omission in GSTR-1 for the period July 2017 to March 2018 As per Section 37 of…
Introduction The GST rates for certain goods have been amended with effect from 01-Jan-2019. When supply of goods / services…
Machinery is usually fastened to earth in factories. Whether it warrants classification as immovable property has always been a bone…
In Re: Mohit Mineral Pvt. Ltd. - Judgment dated Oct.3, 2018 - Supreme Court Issues: Is the Parliament competent to…
In re: FERMI SOLAR FARMS Pvt. Ltd. - Ruling dated Sep.04, 2018 - Appellate Authority for Advance Ruling (Maharashtra) Background:…
In Re: FILCO TRADE CENTRE (P) LTD. VS. UNION OF INDIA - Judgment dated Sep.05, 2018 - High Court of…
In re: Maharashtra State Power Generation Co. Limited- Ruling dated September 11, 2018 - Appellate Authority for Advance Ruling (Maharashtra)…
Pre-GST regime With effect from July 01, 2010, Clean Energy Cess (renamed subsequently as Clean Environment Cess / "CEC") was…
In re: Global Reach Education Services Private Limited - Ruling dated March 21, 2018 - Authority for Advance Rulings (West…
[Published in Service Tax Review (a weekly journal on GST & Service Tax) - Vol.51 Part 3 dated May 18, 2017]…
The service of transportation of goods by a vessel from outside India to a customs station of clearance in India…
Fitness One Group India Ltd. v. Cus., C.Ex. & S.T. Sett. Comm., ChennaiBackground - Petitioner was aggrieved with a part of…