BNR Infrastructure Project (P.) Ltd. V/S Tamil Nadu Slum Clearance Board {HIGH COURT OF MADRAS} : Date of Order : 03-06-2024 GST Payment Dispute in Government Contract: Use of Arbitration Clause In a recent ruling by the Madras High Court, the dispute over GST payment under a government contract was …
M. Trade Links V/s Union of India {HIGH COURT OF KERALA} Date of Order : 04-06-2024 GST Time Limit for Furnishing Returns and ITC Processing In a significant ruling by the Kerala High Court, the extension of the time limit for furnishing GST returns for the month of September was …
Vajra Infracorp India (P.) Ltd. {AUTHORITY FOR ADVANCE RULINGS, TELANGANA} : Date of Order : 19-07-2021 GST Time of Supply for Flats Allotted to Landowner In a ruling by the Authority for Advance Rulings (AAR) in Telangana, the issue of time of supply and point of taxation for flats allotted …
Versatile Auto Components (P.) Ltd. {AUTHORITY FOR ADVANCE RULINGS, TELANGANA} : Date of Order : 02-09-2023 GST Classification of Electric Vehicles and Spare Parts In the context of GST (Goods and Services Tax), the classification of electric vehicles and their spare parts is crucial as it determines the applicable tax …
Kalyan Jewellers India Ltd. {APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU}: Date of Order : 30-03-2021 GST Time of Supply for Gift Vouchers/Gift Cards In the context of GST (Goods and Services Tax), the time of supply determines when a transaction becomes liable for tax. According to a ruling by the …
Almora Van Prabhag V/s AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND : Date of Order : 23-12-2021 GST Treatment of Resin Extraction, Transportation, and Related Aspects Composite Supply of Resin Extraction and Transportation: Nature of Supply: The process of extracting and collecting resin (Lisa/Resin) from pine trees and transporting it to a …
Prinsep Association of Apartment Owners {APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL}: Date of Order : 02-04-2024 GST Treatment of Contributions and Electricity Charges by Resident Welfare Associations (RWA) Contribution towards Corpus Fund: Nature of Contribution: Members of Resident Welfare Associations (RWA) contribute towards a corpus fund, which is meant …
Continental Engineering Corporation {AUTHORITY FOR ADVANCE RULINGS TELANGANA}: Date of Order : 08-10-2021 GST Treatment of Arbitration Awards and Pre-GST Works – Continental Engineering Corporation Case Background: Continental Engineering Corporation was involved in arbitration regarding payments and claims related to works executed before the introduction of GST (Goods and Services …
Premier Sales Promotion (P.) Ltd. {AUTHORITY FOR ADVANCE RULINGS, KARNATAKA}: Date of Order : 30-07-2021 Background: Premier Sales Promotion (P.) Ltd. is engaged in the business of providing marketing services. They receive orders for supplying e-vouchers such as Gift vouchers, Cash Back vouchers, and Multiple Option vouchers. These e-vouchers are …
PES Engineers (P.) Ltd. {AUTHORITY FOR ADVANCE RULINGS, TELANGANA} : Date of Order : 13-04-2023 Issue: PES Engineers (P.) Ltd. sought clarification on the GST treatment for two separate contracts issued under a single turnkey contract agreement for the construction of a single immovable property. Ruling: Nature of Contracts: …
