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

#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.

#GSTCase-216-Section 15(2)(b)-Valuation of Supply-Compilation of Judgment/Circular on “any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both”

#GSTCase-215-Whether applicant is eligible for refund in case of Job Work falling under export of service wherein goods which are sent outside India after Job Work are subjected to export duty.

#GSTCase-214-Whether entire Villa having multiple rooms inside would be treated as “per unit” or individual room inside the villa would be treated as “per unit” for HSN 9963

#GSTCase-213- N.M. Goel & Co vs Sales Tax Officer (SC) 1989 AIR 285-Material Supplied by Awarder of Contract to the Contractor-Whether property in goods in question passed to appellant or continued to remain with PWD although PWD had in final bill debited prices of goods so supplied to appellant under the contract-How Far relevant in GST

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