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GST Caselaw

#GSTCase-217-Section 15(2)(a)-Whether GST is payable on Mandi Fees collected by the Supplier; Mandi Fees is a tax on buyer and collected by the seller; Whether Scope of Value of Supply in GST should be limited to statutory levy which are on the supplier and collected by the Supplier and would not extend to levy on the recipient but only collected by the supplier.

AAR Ruling

#GSTCase-218-Rule 33-Compilation of Judgements of AAR on Pure Agent in GST

AAR Ruling

#GSTCase-219-Discount and Value of Supply-Compilation of Circular, Agenda to GST Council Meeting and Decisions of AAR on Discounts and its impact on Value of Supply in GST

GST Caselaw

#GSTCase-220-Schedule-I-Compilation of Cases and Circular on Supply of goods or services or both between related persons or between distinct persons as specified in section 25 and Supply of Goods between Principal and Agent

Uncategorized

Brief Compilation of Judgements on Calculation of Time Limit- Meaning of the words “For the time being”; Meaning of the Words-“Reasonable Time”; Meaning of phrase “as soon as”; Meaning of the Word “Forthwith”; Meaning of “at any time”; Day from which limitation commences has to be excluded

Uncategorized

Goods not accounted for in the books of accounts-Whether a case for liable to penalty under Section 122 and confiscation under Section 130 of CGST Act, 2017 or a case for Liable to Penalty under Section 74 of CGST Act, 2017

Uncategorized

Handbook on Composition Scheme in GST Published By GST & Indirect Taxes Committee of ICAI

GST Updates

Cross Empowerment in GST-Agenda and Minutes of 22nd GST Council Meeting and a Draft Notification of Cross Empowerment under various sections of CGST, which never saw light of the day due to differences over place of supply rules in IGST and why as an intermittent solution only notification for cross empowerment for issuance of refund was issued

GST Updates

Legislative Background-Why Entry Relating to “Land and Building” was inserted in Schedule III and Taxability of Immovable Property in GST

GST Updates

Time Limit for Section 73/74 and Section 16(4) vis-a-vis Table 6 of Annual Return of 2018-19- Issue requiring immediate attention

Articles & Writeup

Presentation on Article 13, 14 and 19(1)(g) of Constitution of India vis-a-vis Taxation Regime

AAAR Ruling

GST- Compilation of Ruling by AAAR Rajasthan

Below is the compilation of Rulings by AAAR Rajasthan. The Compilation provides the subject of the Ruling along with the …

AAAR Ruling

GST- Compilation of Ruling by AAAR Gujarat

Below is the compilation of Rulings by AAAR Gujarat. The Compilation provides the subject of the …

AAAR Ruling

GST- Compilation of Ruling by AAAR Haryana

Below is the compilation of Rulings by AAAR Haryana. The Compilation provides the subject of the …

AAAR Ruling

GST- Compilation of Ruling by AAAR Odisha

Below is the compilation of Rulings by AAAR Odisha. The Compilation provides the subject of the …

AAAR Ruling

GST- Compilation of Ruling by AAAR Karnataka

Below is the compilation of Rulings by AAAR Karnataka. The Compilation provides the subject of the …

Articles & Writeup

Interest on Gross Liability-Even after Retrospective Amendment, Incorrect reporting of output liability may hold the taxpayer liable for paying Interest on Gross Liability even though there might be excess balance in Electronic Credit Ledger

Payment of Interest on Gross Amount has been a bone of contention for long and matter seems to have settled …

Articles & Writeup

Interest on Gross Liability-Even after Retrospective Amendment, Incorrect reporting of output liability may hold the taxpayer liable for paying Interest on Gross Liability even though there might be excess balance in Electronic Credit Ledger

Payment of Interest on Gross Amount has been a bone of contention for long and matter seems to have settled …

Learning & Law

#LearningtheLaw-42-Meaning of the terms “Such as”, “Such, “Erroneous” and “Sufficient cause”

Learning & Law

#LearningtheLaw-41-Meaning of the Term “Vested Right”- Vested right is a right independent of any contingency; Right to take advantage of an enactment is not a vested right; What has been acquired under the Repealed Act cannot be disturbed by the new Statute; Vested Right or Settled Expectation vis-a-vis-Public Interest Or right of Particular Person

Learning & Law

#Learingthelaw40-Meaning of the term “benefits to arise out of land” and “profit a prendere” and how it impacts classification of “immovable property”- FSI/TDR being a benefit arising from the land, consequently must be held to be immovable property, Authorization given to a “Developer” to develop the land and sell super-structure in perpetuity shall undisputedly fall within the words “benefit arising out of the land”

Must Read

AAR Ruling Ruling

GST- Compilation of Ruling by AAR Rajasthan

Case: Man Structurals (P) Ltd dated: 23.07.2020 Query: Whether GST is payable under Reverse Charge Mechanism (RCM) the salary paid …

AAR Ruling Ruling

GST- Compilation of Ruling by AAR Bihar

Below is the compilation of Rulings by AAR Bihar. The Compilation provides the subject of the Ruling along with the …

AAR Ruling Ruling

GST- Compilation of Ruling by AAR Punjab

Below is the compilation of Rulings by AAR Punjab. The Compilation provides the subject of the Ruling along with the …

#GSTCase-218-Rule 33-Compilation of Judgements of AAR on Pure Agent in GST

#GSTCase-219-Discount and Value of Supply-Compilation of Circular, Agenda to GST Council Meeting and Decisions of AAR on Discounts and its impact on Value of Supply in GST

#GSTCase-220-Schedule-I-Compilation of Cases and Circular on Supply of goods or services or both between related persons or between distinct persons as specified in section 25 and Supply of Goods between Principal and Agent

Goods not accounted for in the books of accounts-Whether a case for liable to penalty under Section 122 and confiscation under Section 130 of CGST Act, 2017 or a case for Liable to Penalty under Section 74 of CGST Act, 2017

Handbook on Composition Scheme in GST Published By GST & Indirect Taxes Committee of ICAI

GST Updates

Legislative Background-Why Entry Relating to “Land and Building” was inserted in Schedule III and Taxability of Immovable Property in GST

Time Limit for Section 73/74 and Section 16(4) vis-a-vis Table 6 of Annual Return of 2018-19- Issue requiring immediate attention

Presentation on Article 13, 14 and 19(1)(g) of Constitution of India vis-a-vis Taxation Regime

AAAR Ruling

GST- Compilation of Ruling by AAAR Rajasthan

GST- Compilation of Ruling by AAAR Gujarat

GST- Compilation of Ruling by AAAR Haryana

GST- Compilation of Ruling by AAAR Odisha

GST- Compilation of Ruling by AAAR Karnataka

Articles & Writeup

Interest on Gross Liability-Even after Retrospective Amendment, Incorrect reporting of output liability may hold the taxpayer liable for paying Interest on Gross Liability even though there might be excess balance in Electronic Credit Ledger

Interest on Gross Liability-Even after Retrospective Amendment, Incorrect reporting of output liability may hold the taxpayer liable for paying Interest on Gross Liability even though there might be excess balance in Electronic Credit Ledger

Learning & Law

#LearningtheLaw-42-Meaning of the terms “Such as”, “Such, “Erroneous” and “Sufficient cause”

Recent News

GST- Compilation of Ruling by AAR Punjab

GST- Compilation of Ruling by AAR Haryana

#GSTCase-218-Rule 33-Compilation of Judgements of AAR on Pure Agent in GST

GST- Compilation of Ruling by AAR Andhra Pradesh

#GSTCase-219-Discount and Value of Supply-Compilation of Circular, Agenda to GST Council Meeting and Decisions of AAR on Discounts and its impact on Value of Supply in GST

GST- Compilation of Ruling by AAR Delhi

Must Read

GST- Compilation of Ruling by AAR Rajasthan

GST- Compilation of Ruling by AAR Bihar

GST- Compilation of Ruling by AAR Punjab

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