GST Exemption
Indirect Taxes
Mere Facilitation of Customs Clearance Can’t Establish Knowledge of Smuggling: Madras High Court
The Madras High Court has held that mere facilitation of customs clearance cannot establish...
Direct Tax
Income Tax Dept. Can’t Ignore Documents, Furnished by Assessee While Making Unexplained-Credit Addition: Delhi High Court
The Delhi High Court has held that the income tax department cannot ignore documents,...
GST
Flipkart’s E-Commerce Delivery Model Qualifies as GTA Service, GST Exemption Available for Unregistered Customers: AAAR
The West Bengal Appellate Authority for Advance Ruling (WBAAAR) has upheld the Advance Ruling...
GST
GST Exemption Allowed on NSDC-Affiliated Training Services; Tax Liability for Interim Period to Apply on ‘As Is Where Is’ Basis: AAR
The Gujarat Authority for Advance Ruling (AAR) has held that training services provided by...
GST
GST Exemption Applies Only To Individual And Not Group Insurance Policies: Kerala High Court
The Kerala High Court has held that GST exemption applies only to individual and...
GST
No GST Exemption On ‘Unbranded’ Goods Using Brand-Linked Packaging: Madras High Court
The Madras High Court has addressed the central legal question of whether goods sold...
GST
GST Exemption On Solid waste Management Services to Gram Panchayat: AAR
The Karnataka Authority of Advance Ruling (AAR) has held that the solid waste Management...
GST
GST Exemption Allowed on Segregated Waste Transportation Services Provided to Howrah Municipal Corporation: AAR
The West Bengal Authority of Advance Ruling (AAR) has ruled that GST Exemption is...
GST
GST Exemption for Municipal O&M Services Hinges on ‘Pure Service’ Test and Goods Value Cap: AAR
The West Bengal Authority for Advance Ruling (AAR) has clarified the GST treatment of...
GST
GST Exemption On Business Transfer as Going Concern: AAR
The West Bengal Authority for Advance Ruling (WBAAR) has ruled that the transfer of...
GST
Supreme Court Affirms GST Exemption on Leasing of Residential Premises Used as Hostels
In a significant ruling impacting the rental accommodation and co-living sector, the Supreme Court...
GST
GST Exemption On Cotton seed De-Oiled Cake: AAR
The West Bengal Authority of Advance Ruling (AAR) has held that Cotton seed de-oiled...
Columns
Why Individual Lawyers Get GST Exemption—And CAs Don’t?
A fresh debate on “fairness” in India’s GST regime is bubbling up: if individual...
GST
No GST Exemption For Transportation and Catering Services Billed Directly to Students: AAR
The Gujarat Authority for Advance Ruling (GAAR) has clarified that transportation and catering services...
Latest articles
Indirect Taxes
Mere Facilitation of Customs Clearance Can’t Establish Knowledge of Smuggling: Madras High Court
The Madras High Court has held that mere facilitation of customs clearance cannot establish...
Direct Tax
Income Tax Dept. Can’t Ignore Documents, Furnished by Assessee While Making Unexplained-Credit Addition: Delhi High Court
The Delhi High Court has held that the income tax department cannot ignore documents,...
Indirect Taxes
Delhi High Court Declines to Revisit CENVAT Credit Evidence, Holds Judicial Review of Settlement Commission Orders Narrow
The Delhi High Court has dismissed a writ petition challenging an order of the...
Indirect Taxes
Settled Customs Dispute Can’t Be Reopened Through Article 226 Challenge to Interest Liability: Delhi High Court
The Delhi High Court has held that a party which consciously opts to settle...