Judgement

The AAR Tamil Nadu holds that cleaning and garbage-management services do not constitute a composite supply of goods and services.


AAR Classifies Upkeep And Maintenance Services As Residential Waste Collection

The AAR ruled that ready-made bakery products sold without preparation qualify as a supply of goods under GST, while outlet-level preparation of items like pizzas constitutes restaurant service.

AAR Holds Bakery Products as ‘Supply of Goods’, Fresh Pizza Preparation as ‘Restaurant Service’

News

ACME Solar Holdings faces a Rs 149.73 crores demand on the grounds of alleged short payment of GST on the supply of goods and services relating to the solar power generating system.

ACME Solar Holdings Hit with Rs 149.73 Crore Demand Over Alleged Short Payment of GST

Freshly prepared ice cream qualifies as restaurant service, while over-the-counter sales of pre-manufactured stock as supply of goods

AAR Clarifies GST Classification for Mixed Ice Cream Sales and Restaurant Services

It was found that the accused company used to issue bogus invoices for the HR/CR coils and strips without any actual supply of goods.

GST Fraud: Ludhiana Businessman Arrested in Rs 9 Crore Scam

Considering this, the tribunal ruled that the late supply of goods is not a crime or violation of law but a payment for breach of contract.

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AAR Classifies Upkeep And Maintenance Services As Residential Waste Collection

AAR Holds Bakery Products as ‘Supply of Goods’, Fresh Pizza Preparation as ‘Restaurant Service’

ACME Solar Holdings Hit with Rs 149.73 Crore Demand Over Alleged Short Payment of GST

AAR Clarifies GST Classification for Mixed Ice Cream Sales and Restaurant Services

GST Fraud: Ludhiana Businessman Arrested in Rs 9 Crore Scam

Penalty on Late Supply of Goods is Compensatory in Nature and is Allowable Business Expenses: ITAT