Category: CA Chandrasekhar Kutty. B.Com, F.C.A.

Clarification regarding GST on service supplied by restaurants through e-commerce operators

Rotary club’s activity of receiving contribution from members for expending on various expenses constitutes ‘business’

Surface Coating activity on new automotive components is ‘Job Work’, classifiable under SAC 9988

Uber challenges arbitrariness in Notification taxing auto-rickshaw operations through e-commerce platform from Jan 1

Topical Antiseptic Hand Sanitizer not medicament, Classifiable under HSN 3808, taxable at 18 percent

Solar Power Generating System classifiable under HSN 8451; Solar Panel, Inverter, Controller, Battery its essential-components

Agreement to sell becomes supply only upon sale; Destroyed goods cannot be supplied – MP AAR

CBIC notifies extension of National Anti-Profiteering Authority and changes in DRC 03 challan

Sale of developed land for smart city development not exigible to GST

Preparation of Gutka, containing Tobacco, in Pan shop akin to manufacture; Benefit under ‘composition scheme’ unavailable

Multispeciality hospital providing consumables with healthcare as a ‘package’ constitutes composite supply

Maharashtra AAR- Mutuality principle inapplicable to Rotary Club’s activities after retrospective amendment in Section 7

GST – Changes in tax rates and other important changes effective 1st January 2022

Circular-166-22-2021-GST – Clarification on certain refund related issues

Latest update on generation of Dynamic QR Code

Finance Minister Smt. Nirmala Sitharaman interacts with Chief Ministers, State Finance Ministers and Lt Governors of UTs to step up investment, infrastructure and growth

Gujarat AAAR- Each & every educational service not exempt; modifies AAR ruling on ‘assessment programme’ taxability

DGFT’s advisory on last date for filing online applications under MEIS,SEIS,RoSL &RoSCTL

Guidelines on issued by CBIC for blocking the credit ledger under Rule 86A

TN Govt SOP on faceless refund

SC disallows Bharti Airtel from seeking Rs. 923 cr GST refund by rectifying return

SCNs based on the difference in ITR-TDS data and service tax returns to be issued only after proper verification

Karnataka HC – Swiggy’s payment made as goodwill gesture during investigation not self-ascertained tax. Directs refund consideration

Circular 22 Rebate of State and Central Taxes and Levies (ROSCTL)

New functionalities in ICEGATE Portal in fetching of bill of entry details

Advisory regarding Generation of EWB

SC strikes down Gujarat HC verdict on refund of ITC on input services

Circular on revocation of cancellation of registration

Karnataka further extends time-limit for compliances under Karasamadhana Scheme to Oct 30, 2021

GST reliefs and extensions dated 29.08.2021

Advisory for Taxpayers regarding Blocking of E-Way Bill (EWB) generation facility resume after 15th August, 2021

Bharti Airtel challenges GST-levy on telecom licence-fees, spectrum usage charges; seeks refund

Minister of State for Finance answers specifics on Compensation to revenue losing States Final

TDS & TCS provisions w.e.f 01.07.2021

ESIC Covid Relief Scheme

Circulars issued on 17.06.2021

Notifications issued in response to decisions taken in 44th GST Council meeting

43rd Council notification

IGST levy on Oxygen Concentrators imported as gift challeged before Bombay HC

Govt. announces Ad-hoc IGST exemption on COVID-19 related donations from abroad

Major Relaxation Announced by Government in GST on May 1, 2021

No GST on subscription Infrastructure development fees collected by club till amended Section 7 notification

CCT, Chennai issues instructions to re-examine GSTIN cancellation between March 15, 2020 to March 14, 2021

Supply of food-items from premises offering eating-facility along with takeaway a ‘restaurant service’

SC- Dismisses Revenue’s SLP against HC order allowing provisional release of seized goods

HSN-Code-Applicability-from-01.04.2021

CBIC issues FAQs for services provided by way of transportation & logistics

Schemes launched for supporting traders