The Uttar Pradesh Authority of Advance Ruling (AAR) ruled that no GST payable on Services rendered under the Contract with State Urban Development Agency, Uttar Pradesh (SUDA) and Pradhan Mantri Awas Yojana (PMAY). Facts of the case:- The appellant, M/s Arinem Consultancy Services (P) Ltd. sought …
The Gujarat Authority of Advance Ruling (AAR) held that the lump-sum amount received for Health care Services to be provided for 20 years as “Diamond Plan” exempted from GST. Facts of the case:- The applicant, M/s. Divyajivan Healthcare LPP submitted that it proposes to establish a …
The Customs Authority of Advance Ruling (AAR) ruled that the concessional rate of basic customs duty of 7.5% payable on smart plugs. Facts of the case:- The applicant, M/s. Amazon Seller Services Private Limited proposes to import a device called a smart plug, having model no. …
1. The GST revenues for October have been the second-highest ever since the introduction of GST, second only to that in April this year. 2. The gross GST revenue collected in the month of October is one lakh 30 thousand 127 crore rupees. Out of this …
The Maharashtra Authority of Advance Ruling (AAR) ruled that the Society claiming GST Exemption of Rs.7500 cannot avail Input Tax Credit (ITC) on input services. Facts of the case:- The applicant society, Vishal Cooperative Housing Society Limited does not charge contribution towards maintenance more than INR …
1. On the GST portal, each registered taxpayer will have one electronic register called the Electronic liability register and two electronic ledgers namely Electronic Cash Ledger and Electronic Credit Ledger. These registers and ledgers will reflect the amount of tax payable, the amount available to settle …
1. The Central Board of Indirect Taxes and Customs (CBIC) directed the GST Officer to issue show-cause notices based on the difference in ITR-TDS data and service tax returns only after proper verification. 2. The Board has received representations from various trade bodies and associations regarding …
The West Bengal Authority of Advance Ruling (AAR) ruled that the supply of cooking gas through pipelines from gas banks is a Composite Supply. Facts of the case:- The applicant, Masterly Kolkata Facility Maintenance Pvt Ltd is a service provider engaged in rendering maintenance services to …
