Fermented Grape Beverage Not Fruit-Juice Drink • Registration Cannot Be Cancelled to Recover ITC • Cancelled Registration Restored Despite Expiry of 270-Day Revocation Window • Appellate Authorities Must Consider Delay Pleas Before Rejecting GST Appeals • Circular 183 Applies to 2017-18 ITC Mismatch Appeals Pending Before Tribunal • Cess Demand Based on GSTR‑1 Typing Error Quashed Without Evidence of Short Payment • VAT Credit on Truck Put to Use After GST Rollout Allowed via TRAN‑1 • Proceedings Void Where Department Took No Section 93 Steps After Proprietor’s Death
AAR
38 articles
Supply of e-rickshaw components in CKD form classifiable as finished vehicle at 5% GST subject to four…
The Authority ruled that a complete set of e-rickshaw components supplied as a single identifiable CKD kit attracts 5% GST under HSN 87038040, but prescribed fo…
Outdoor Playground Equipment (Slides, Swings, See-Saws) at 5% GST, Outdoor Gym Equipment (Twisters, Pull-Up…
The Gujarat Authority for Advance Ruling has held that outdoor playground equipment such as slides, swings, see-saws, climbers and multi-activity play stations…
Employee Recovery Towards Subsidised Canteen Is Not ‘Supply’ Under Section 7, ITC Available Under Proviso to…
The Gujarat Authority for Advance Ruling has held that the portion of canteen charges deducted from employees' salaries by Torrent Pharmaceuticals Ltd. towards…
Showing 1–10 of 38 articles