GST Connect

The Hon’ble Bombay High Court in AJE India Private Limited v. Union of India and Ors. [Writ Petition (ST.) No. 97165 of 2020 decided on December 22, 2020] has stayed the order wherein assessee’s bank accounts were provisionally attached for recovering alleged tax dues, and held that, merely because there is a proceeding under Section […] from TaxGuru https://ift.tt/35XlJSe via gqrds

In the ongoing drive against availment of inadmissible ITC, officers of Central Goods and Services Tax (CGST) Commissionerate, Delhi East unearthed a multi-layered network of fictitious firms being used to generate and pass on fake ITC. from TaxGuru https://ift.tt/3qx0w9l via gqrds

12th Instalment of Rs. 6,000 crore released to the States as back to back loan to meet the GST compensation shortfall. A total amount of Rs. 72,000 crore released so far to all States and UTs with legislation. This is in addition to additional borrowing permission of Rs. 1,06,830 crore granted to the States. from TaxGuru https://ift.tt/35UlQO9 via gqrds

As you are aware, the RoDTEP (Remission of Duties and Taxes on Exported Products) scheme has come into operation from  01st January, 2021. The scheme seeks to refund duties / taxes / levies at the Central / State and local levels, which have not already been exempted or remitted or given as credit. from TaxGuru https://ift.tt/2LC4xL6 via gqrds

 In re Vallalar Borewells (GST AAR Tamilnadu) Q1. Whether the following supply of services provided by the applicant are in relation to agricultural operations directly in connection with raising of agricultural produce i.Drilling of Borewells for supply of water for agricultural operations like cultivation including seeding, planting and ploughing. ii. Letting out of compressors for […] from TaxGuru https://ift.tt/3sxCsFf via gqrds

In re Aravind Drillers (GST AAR Tamil Nadu) 1. Drilling of Borewells for supply of water in agricultural land is not ‘Support Service for agriculture classifiable under ‘SAC 9986’ for the reasons stated in para 8.3 above 2. Letting out of compressors for pumping of water from the borewells to the agricultural field is not […] from TaxGuru https://ift.tt/38RdKYH via gqrds

In re M/s Faiveley Transport Rail Technologies India Limited (GST AAR Tamil Nadu) DGGSTI has taken up investigations on the classifications adopted by the applicant on their supplies to Indian Railways and classified under CTH 8607. The subject goods are supplied to `Indian Railways’ and the applicant classify the same under CTH 8607. The application […] from TaxGuru https://ift.tt/2KlnHE7 via gqrds

In re Gujarat Narmada Valley Fertilizers & Chemicals Ltd. Vs (GST AAR Gujarat) Question 1. When landlord charges electricity or incidental charges in additional to rent as per Lease Agreement for immovable property rented to the tenant, is landlord liable to pay GST on electricity or incidental charges charged by it? Answer : The facts […] from TaxGuru https://ift.tt/2XMNmIX via gqrds

In re Anandjiwala Technical Consultancy (GST AAR Gujarat) Q. Whether the Rajkot Urban Development Authority (RUDA) (Accredited Department of Gujarat State Government) falls under the definition of Government Authority or a Government entity as defined under para 2(zf) & 2(zfa) of the Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 and consequently Pure Service which the applicant is […] from TaxGuru https://ift.tt/3sHBnuG via gqrds