Home Highlights April 2018 Year 2018 This

You may also like:

1. Advance Ruling held that the question regarding status of Kerala State Transport Project (KSTP) viz. Government Authority, Entity or Department is not covered u/s 97(2)...

2. Conduct of lotteries - Power of Host State to make rules under section 12 of the Act to monitor the conduct of lotteries of Organising States within the territory of the...

3. Territorial Jurisdiction of Advance Ruling Authority - As seen from this provision there is a territorial nexus between the authority for advance ruling of a state and...

4. The Advance Ruling Authority rejected the application made by the applicant for pronouncement of ruling as the questions raised were not covered under any of the clauses...

5. Jurisdiction of Advance ruling - location of supplier - Export of Services or not - the scope of Section 97(2)(e) is very wide and Parliament has clearly mandated that...

6. Right to carry lottery business - Use of Kerala GST Act, 2017 and police power to interfere into the lottery business - practical difficulty - The petitioners should not...

7. Scope of Deposits - amounts collected by the petitioners for sale of immovable property as advance - would come under the purview of ‘deposits’ or would exempt from the...

8. The petitioner's obligation under the contract was to source non-standard goods, as per KINFRA's designs and specifications, from vendors outside the state for...

9. Requirement of registration in Assam, if applicant registered in West Bengal, buys goods at Guwahati - though clause (f) of sub-section (2) of section 97 enables the...

10. Works Contract or not - supplies of goods or services for 'selling up of network' - composite supply/principal supply - two ruling of the AAR - first one was accepted...

11. Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling

12. Maintainability of Advance Ruling application - Classification of supply of service - rate of GST - In the applicant case, it is seen that the State authorities have...

13. Scope of Advance Ruling application - Payment of GST/tax/cess in the wrong head - applicability of interest for the intervening period - payment done under one Head...

14. Maintainability of advance ruling application questioned due to pending classification issue before Customs Officer for 13 imported products used in Lithium-ion cell...

15. Advance Ruling application on maintainability - Reversal of input tax credit to extent of tax element in credit note - no agreement between parties on credit notes not...