Home Highlights August 2017 Year 2017 This

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1. Levy of IGST - Scope and power of state legislature versus GST Council - The recommendations of the GST Council are not binding on the Union and States - Neither does...

2. Latest GST Notifications (CGST Rate and IGST Rate) to give effect to gst council decisions

3. The Authority for Advance Ruling, Tamil Nadu addressed the issue of GST levy on the export of processed frozen shrimps packed in printed and plain pouches/boxes. For...

4. This circular clarifies the scope of regularization on an "as is" or "as is, where is" basis mentioned in previous GST circulars issued based on GST Council...

5. Rejection of the transition of the ITC - Levy of penalty for wrongful transition, ineligible credit as well as interest - rejection of transition of ITC - The motives of...

6. Levy of duty on inter-State sale of electricity - competence of the State legislature - The IGST Act which aims to levy tax on supply of goods which is in course of...

7. RECOMMENDATIONS REGARDING THE COMPOSITION LEVY AND GST RATE ON CERTAIN GOODS

8. Profiteering - construction services - The registration and approval of the projects and receipt of the payments had taken place in the post-GST regime and hence, there...

9. Transitional Input tax credit - availment of accumulated CENVAT by filing declaration Form TRAN-1 beyond the period provided under CGST Rules - Rule 117 is directory in...

10. This legal case deals with the applicability of Goods and Services Tax (GST) on the export of pre-packaged and labelled frozen shrimps. The key points are: According to...

11. Transitional Credit - carry forward/transition of CENVAT and VAT Input Tax Credit - Form GST TRAN-1 - Taxing statute and equity considerations are not natural allies. At...

12. Levy of GST - Works contract - pre and post GST period - Revenue authorities directed to determine the amount of VAT payable for the period prior to 1.7.2017 and GST...

13. Rate of tax - Whether different rates of GST can be levied to affordable and non-affordable residential apartments in a single project/ building that is being developed...

14. Profiteering - purchase of Duplex Row House - it is alleged that the Respondent had not passed on the benefit of ITC although he had charged GST @12% w.e.f. 01.07.2017...

15. Provisional attachment - blocking of Input Tax Credit (ITC) - Now, no longer that grievance continuous in wake of order of the Coordinate Bench dated 04/05/2022....