S.No. |
Date |
Topics |
Download |
20
|
30.11.2021
|
GST to be levied on Reimbursement of Discount (AAR-Kerala)
|
Download
|
19
|
29.11.2021
|
Refund in case of inverted tax structure where input and output are same is allowed under Section 54(3)(ii) (HC- Gauhati)
|
Download
|
18
|
27.11.2021
|
Advance Ruling can be sought only by the supplier and not the recipient of services (AAR-Tamil Nadu)
|
Download
|
17
|
26.11.2021
|
Bakeries cannot be treated as Restaurant (AAAR-Odisha)
|
Download
|
16
|
25.11.2021
|
Supply of goods/printed material/test papers to students along with coaching shall qualify as “composite supply of service” (AAR-Rajasthan)
|
Download
|
15
|
23.11.2021
|
Provisional attachment ceases to have effect after one year from the date of the attachment order (HC-Bombay)
|
Download
|
14
|
22.11.2021
|
Supply of gas to residential apartments through pipelines along with management services is a composite supply (AAR-West Bengal)
|
Download
|
13
|
20.11.2021
|
Technical glitches on account of the transitional phase of the GST Act should not hinder processing of refund application (HC-Kerala)
|
Download
|
12
|
18.11.2021
|
Clarification in refund related issues and applicability of QR code on B2C invoices
|
Download
|
11
|
17.11.2021
|
The job work services provided on the goods / materials belonging to the registered persons are taxable at 12% (AAR- Karnataka)
|
Download
|
10
|
16.11.2021
|
Documentary services including picture of the testimony / documentary video provided to Government Departments and Panchayats are liable to GST (AAR-Karnataka)
|
Download
|
9
|
14.11.2021
|
AAR cannot decide whether for valuation purposes “subsidy from Government is to be reduced from the value of import for the purpose of levying GST?” (AAR-Karnataka)
|
Download
|
8
|
13.11.2021
|
No need for separate registration at the place of Importation apart from Registered Place of Business when goods are directly dispatched from such place of importation (AAR-Karnataka)
|
Download
|
7
|
12.11.2021
|
Salary paid by the Manpower Service Provider is included in Value of Supply (AAR- West Bengal)
|
Download
|
6
|
11.11.2021
|
Application of GST on services provided by wellness centres (AAR-Gujarat)
|
Download
|
5
|
09.11.2021
|
Granting of bail when the assessee availed fraudulent ITC (HC-Punjab & Haryana)
|
Download
|
4
|
08.11.2021
|
Applicant not eligible for ITC on gifts to retailers for personal consumption for sales promotion (AAR-Tamil Nadu)
|
Download
|
3
|
03.11.2021
|
Provisional release of the goods and vehicle prior to issue of GST MOV 10 is justified (HC-Gujarat)
|
Download
|
2
|
02.11.2021
|
Judgement by Supreme Court Of India in the case of M/s Bharti Airtel Ltd (SC)
|
Download
|
1
|
01.11.2021
|
Whether E-way Bill is necessary for transporting personal effects including motor vehicles? (HC-Kerala)
|
Download
|