Supreme Court declined to interfere with High Court's Order, in favour of assessee unable to file TRAN1 due to technical…
In re: Dolphine Die Cast Private Limited – Ruling dated May 20, 2020 – Authority for Advance Rulings (Karnataka) Background:…
UNION OF INDIA V. BRAND EQUITY TREATIES LTD. - JUN.19, 2020 - SUPREME COURT Issue: Whether transitional credit can be…
Circular No.135/05/2020-GST dated March 31, 2020 clarifies certain aspects related to refund of GST. However, the said Circular is riddled…
Preamble Many taxpayers discharge their Goods and Services Tax (GST) liability under the Reverse Charge Mechanism (RCM), on being pointed…
[Reading this article in landscape mode (on mobile phone) is recommended for better experience] Reverse charge mechanism on ‘renting of…
[Reading this article in landscape mode (on mobile phone) is recommended for better experience. Also, an update to this post…
Paragraph 2.3 of Circular No.59/33/2018-GST dated September 4, 2018 allows refund of unutilised Input Tax Credit (ITC) in respect of…
There are instances where the 'Place of Supply' could be in India, even though the invoice is raised by…
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…