Levy of GST on movement of Demo Car from one state to another - ...

Case Laws GST

June 14, 2023

Levy of GST on movement of Demo Car from one state to another - Movement of a goods exceeding the value of Rs.50,000/- - Failure to furnish mandatory information in Form-A GST, EWB-01 as per Rule 138(1) of GST Rules - Even is the supply is not sale or no financial consideration involved, the transactions is liable to GST - HC

View Source

← Previous Next →

Levy of GST on movement of Demo Car from one state to another - ...

Case Laws GST

June 14, 2023

You may also like:

The assessment years beyond six years but not exceeding ten years can be reopened u/s 153A only if the Assessing Officer possesses evidence depicting escapement of...

Levy of Redemption Fine and penalty - Confiscation of imported goods - The goods imported were restricted goods and could have been imported on the basis of the Licence...

Imported goods classification disputed - whether silver jewellery freely importable or restricted category under ITC (HS) Code 71069210. Court found respondent's...

Provisional release of detained goods - The department's insistence on a 100% bank guarantee of Rs. 25,00,000/- was deemed arbitrary and onerous, especially considering...

Levy of GST - sending goods/ raw material/ capital goods from one unit to other - Existing and new unit (situated within the same state) would have same GSTIN - Being...

Levy of redemption fine and penalty - valuation of imported goods - brass scrap - The appellate tribunal noted the absence of a market survey conducted by the...

Income Tax: Limit of remuneration to working partners in partnership firms allowed as deduction increased - on first Rs 6,00,000 of book profit or loss, Rs 3,00,000 or...

Demand Interest u/s 201(1A) - Non deduction TDS u/s 194IA - As per the sale deed the details of the sellers / transferors of the said property and in fact the sellers...

Exemption from GST - composite supply of service by way of milling of food grains into flour to Food & Supplies Department, Govt. of West Bengal for distribution of such...

The court held that the tax liability arising from the deletion of additions under the remand order would be less than Rs. 1,00,00,000, rendering the appeal...

Income Tax: To facilitate ease of doing business and reduce compliance burden, it is proposed to amend section 197 to bring section 194Q (tax deduction on purchase of...

Valuation - discount given on the Demo cars disallowed - value of the demo cars to be determined as per the price of normal cars cleared to the dealers - AT

Jurisdiction of Superintendent to pass the order - Monetary limit - The High Court noted that, the circular dated 9.2.2018 limited the power of the Superintendent,...

Entitlement to Input Tax Credit (ITC) - Inward supply of Car / Demo cars - Car used for demonstration purpose to the potential customer interested in buying Mercedes...

CENVAT credit – demo cars – capital goods – input – nothing is demonstrated today that a demo car falls in any of the Chapters dealing with capital goods - credit cannot...

Quick Updates: