Process smooth as ITR and GST filing deadlines approach: Govt
With due dates for two key tax return filings approaching, experts believe that the process has been quite smooth this…
Month: December 2022
Punjab GST revenue rises 24.5% in first 8 months of FY23: FM Harpal Singh Cheema
Punjab Finance Minister Harpal Singh Cheema on Thursday said Goods and Services Tax (GST) collection has increased by 24.5 per…
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…
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…
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]…
CRP Test kit and HbA1c Test kit to be classified under HSN code 3002 and will attract 5% GST
The AAAR, Maharashtra in the matter of M/s. Accurex Biomedical Private Limited [Order No. MAH/AAAR/M-RMI 12- /2022-23, dated September 30,…
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…
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…
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…
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…