Home Highlights June 2019 Year 2019 This

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1. Levy of GST - promotional scheme of extra packs of cigarettes - taxable value which can be attributed to such extra packs of cigarettes for levy of GST - There would no...

2. Levy of GST - canteen services - amount recovered by the company, from employees or contractual workers - In the case at hand, the applicant has established canteen...

3. Seeking partial setting aside of award - scope of the contract - extra Cost on increased - Extra GST Burden - non-grant of entire additional GST burden - In view of the...

4. Classification of goods - rate of GST - The authority ruled that outboard motor engines and spare parts supplied for use in fishing vessels fall under Customs Tariff...

5. Classification of supply - Composite Supply or independent of supply of power packs - the supply of power packs and the supply of freight and insurance services involved...

6. Transfer of ESOP/ESPP/RSU by foreign holding company to employees of domestic subsidiary company does not attract GST where no additional fee, markup or commission is...

7. Levy of GST - supply of 1kg packing red gram dal secondary packing in 50 kg bag to the AP State Civil Supplies Corporation Limited, Vijayawada - the commodity is packed...

8. Levy of GST - replacement of parts without consideration during the warranty period - the supply of goods without consideration in the discharge of warranty obligation...

9. Levy of GST - distinct persons - supply of goods or supply of services - The transfer of right to do integration testing, installation and marketing software from the...

10. Rate of GST - supply of electrically operated vehicles without fitting of battery - An Electric Vehicle with battery pack uses electric motors and motor controllers...

11. Levy of GST on Barter transaction - miller cum transporter - milling of Red gram - The applicant himself admitted that there is no separate contract for supply of...

12. Levy of GST - recovery of nominal amount from the employees for making payment to the third-party service provider, providing food in canteen as mandated in the...

13. Valuation of Supply - the amount received by the applicant in this regard shall form a part of the value of supply on which tax shall be levied in terms of sub-section...

14. Classification of supply - Levy of GST - printing of various items - The supply of Aadhaar Cards are classifiable under heading 9989 of GST Tariff and attracts GST @ 12%

15. The High Court held that GST Authorities cannot launch prosecution invoking penal provisions under the Indian Penal Code without invoking penal provisions of the GST...