SP Singla Construction (P.) Ltd. {AUTHORITY FOR ADVANCE RULINGS, GUJARAT} : Date of Order : 07-03-2022 Issue: SP Singla Construction (P.) Ltd. sought an advance ruling regarding the time of supply for mobilization advances received for construction services provided. Ruling: Time of Supply for Mobilization Advance: The Authority for Advance …
Tata Advanced Systems Ltd. {AUTHORITY FOR ADVANCE RULINGS, GUJARAT} : Date of Order : 06-12-2023 Issue: Tata Advanced Systems Ltd. entered into a contract with Airbus to produce and supply C-295 aircrafts. The contract included both the supply of aircrafts and the provision of maintenance services. The key issues were …
Kalyan Jewellers India Ltd. V/s Union of India {HIGH COURT OF MADRAS} : Date of Order : 27-11-2023 Issue: Tvl.Kalyan Jewellers India Ltd. issued Gift Vouchers as part of a sales promotion strategy, sold both in their retail outlets and online. The question was about the GST implications regarding the …
NCC Urban One Apartment Owners Mutually Aided Co-Op. Society Ltd., In re {AUTHORITY FOR ADVANCE RULINGS, TELANGANA} : Date of Order : 29-09-2023 Common Area Electricity Charges: Issue: NCC Urban One Apartment Owners Mutually Aided Co-Op. Society Ltd., as a Resident Welfare Association (RWA), collects common area electricity charges from …
Jaiprakash Associates Ltd., In re (AUTHORITY FOR ADVANCE RULINGS, TELANGANA): Date of Order : 23-09-2023 Background: Jaiprakash Associates Ltd., the applicant, was awarded a contract by the Irrigation and CAD Department of the State Government for the execution of certain canal tunnel projects. The work commenced before the enforcement of …
Simplified Explanation of Notification No. 53/2023 – Central Tax Heading: Special Procedure for Filing GST Appeals After Deadline Purpose of the Notification: This notification provides a special procedure for taxpayers who missed the deadline to file an appeal against orders under Sections 73 and 74 of the Central Goods and …
Simplified Explanation of Notification No. 54/2023 – Central Tax Heading: Amendment to GST Registration Procedure for Certain States Purpose of the Notification: This notification updates the list of states and union territories where a specific GST registration provision does not apply. Key Details: Legal Basis: Authority: This amendment is made …
Simplified Explanation of Notification No. 56/2023-Central Tax Heading: Extension of Time Limit for Issuance of Orders for Tax Recovery Purpose of the Notification: This notification extends the deadline for issuing orders to recover unpaid or short-paid tax and wrongly availed input tax credit for specific financial years. Key Details: Legal …
Heading: Constitution of Principal Bench of GST Appellate Tribunal at New Delhi Purpose of the Notification: This notification establishes the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi, superseding a previous notification. Key Details: Constitution of Principal Bench: New Notification: This notification forms the …
Analysis of Case Study : M/s. Friends Media Add Company vs. Principal Commissioner of Goods and Service Tax [W.P.(C) No. 1260 of 2024 dated February 12, 2024] Let’s simplify and elaborate on the case of M/s. Friends Media Add Company vs. Principal Commissioner of Goods and Service Tax [W.P.(C) No. …
