Auto industry seeks thrust on govt capex, sops for EVs and rationalisation of duty structure

Amid Union Finance Minister Nirmala Sitharaman holding pre-Budget consultations with various industry bodies, the automobile industry is seeking a growth-oriented Budget, sops for electric vehicle (EV) ecosystem and rationalisation of tax structure, among other demands. Vinod Aggarwal, Volvo Eicher Commercial Vehicles (VECV) CEO and SIAM President, said, “The government should continue the growth-oriented projects for […]

Exemption not available to sub-contractor on services provided to educational institutions on behalf of main contractor

The AAAR, Telangana in the matter of M/s Magnetic Infotech Private Limited [Order-in-Appeal No. AAAR/13/2022 dated November 22, 2022] has ruled that the sub-contractor is not entitled to claim Goods and Services Tax (“GST”) exemption on services provided to Educational Institutions on behalf of the main contractor under Notification No. 12/2017-Central Tax (Rate) dated June […]

18% GST applicable on the cost of the diesel incurred for running generator set in the course of providing rental service

The AAR, Uttarakhand in the matter of M/s Tara Genset Engineers (Regd.) [Advance Ruling No. 11/2022-23 dated October 31, 2022] has ruled that reimbursement of expenses as cost of diesel for running of Diesel Generator (“DG”) set is an additional consideration for renting of DG and is required to be included in value of supply, […]

GST registration cancelled due to non-filing of returns to be restored on filing of returns along with the tax and penalty

The Hon’ble Madras High Court in M/s Immanuvel Dharmaraja Store v. Appellate Deputy Commissioner (GST) [W.P. (MD) No. 23179 of 2022 dated October 10, 2022] has held that, GST registration shall be revived, in case where the GST Registration of the assessee was cancelled due to non-filing of returns for a long period and later […]

Procurement and distribution activity of medicines or surgical equipment on behalf of the government amounts to supply

The AAR, Andhra Pradesh in M/s Andhra Pradesh Medical Services and Infrastructure Development Corporation [TS-668-AAR(AP)-2022-GST dated December 22, 2022] held that the procurement and distribution of drugs, medicines and other surgical equipment by the assessee on behalf of the Government without any value addition, and without any profit or loss, without even the intent to […]

Housing Board established by the government is a ‘Government Authority’ and services provided by them are exempt from GST

The AAR, Rajasthan in the matter of M/s. Rajasthan Housing Board [Advance Ruling No. RAJ/AAR/2022-23/20 dated December 14, 2022] has ruled that Rajasthan Housing Board (“RHB”) is covered under the definition of “Governmental Authority” as defined in clause (zf) Paragraph 2 vide Notification No. 12/2017- Central Tax (Rate) dated June 28, 2017 (“the Services Exemption […]

Mere non-payment of tax or non-discharge of liability does not suffice the ingredients for invoking extended period

The CESTAT, Mumbai in Principal Commissioner, Service Tax v. M/s. National Institute of Bank Management [Service Tax Appeal No. 85892 of 2016 dated December 22, 2022] has held that mere non-payment of tax or non-discharge of liability does not suffice to alienate the responsibility of the ‘proper officer’ to offer convincing reasons for the belief […]

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