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Contributions as Consideration for Supply of Services Under GST: National Institute of Bank Management Ruling Introduction The case of the National Institute of Bank Management (NIBM) versus the...
GST Classification of Processed Tobacco Leaves: Lower Tax Rate for Minimal Processing under HSN 2401 – AAR Ruling Analysis 1. Introduction The case of Alliance One Industries India Private Limited...
Classification of Commercial Filter Coffee Makers under Chapter 8419 for GST: Insights from V.V. Enterprises Pvt. Ltd. Judgment Introduction The case of V.V. Enterprises Private Limited, In Re...
Exemption of Pure Services to Local Authorities under GST: Analysis of City and Industrial Development Corporation of Maharashtra Ltd. Judgment 1. Introduction The City and Industrial Development...
Classification and GST Implications on Tobacco Leaves: Insights from Ml Exports, In Re Introduction The case Ml Exports, In Re adjudicated by the Authority for Advance Rulings, GST on March 26, 2019,...
GST Implications on Composite Supply in Works Contracts: Analysis of G.A. Infra Pvt. Ltd. Judgment Introduction The case of G.A. Infra Pvt. Ltd. v. Authority for Advance Rulings adjudicated on March...
GST and TDS Applicability on Composite and Pure Services Provided to Local Authorities: Insights from Municipal Corporation Pratapgarh Ruling Introduction The judgment in Municipal Corporation...
GST on Liquidated Damages and Violation Charges for Government Entities: Insights from Dholera Industrial City Development Project Ltd. Ruling Introduction The case of Dholera Industrial City...
Classification of Un-Fried Fryums under GST: Tariff Item 21069099 and 18% GST Applicability Introduction The case of Sonal Product, In Re before the Authority for Advance Rulings (AAR), GST, dated...
National Dairy Development Board Recognized as Financial Institution under GST for Input Tax Credit Introduction The case under consideration involves the National Dairy Development Board (NDDB), a...
IGST Liability on Ocean Freight as Import of Service under Reverse Charge: Indian Potash Limited Ruling Introduction The ruling in Indian Potash Limited, In Re delivered by the Authority for Advance...
GST Liability in Contract Brewing: Surplus Profit of Brand Owners Classified as Supply of Services Introduction The case of United Breweries Limited (UBL) v. Authority for Advance Rulings, GST,...
GST Exemption for Services to Government-Affiliated Entities: Insights from IL & FS Education & Technology Services Ltd. Judgment Introduction The case of Il & Fs Education And Technology Services...
GST Applicability on Construction Services to Government Entities: Insights from Jaipur Development Authority Ruling Introduction The case of Tata Projects Limited, In Re, adjudicated by the...
GST Liability on Sales from Airport Retail Outlets: Analysis of Rod Retail Pvt. Ltd. vs Authority for Advance Rulings 1. Introduction The case of Rod Retail Private Limited vs Authority for Advance...
Clarifying GST Applicability on International Transactions: Synthite Industries Ltd vs. Authority for Advance Rulings Introduction The legal landscape surrounding the applicability of Goods and...