Judgement

The Advance Ruling Authority of Goa was approached by M/s Pon Pure Chemical India Pvt. Ltd. seeking clarification on whether compensation received from transporters for transit-related issues would be treated as a supply of services under GST.

AAR Holds Compensation Received for Losses from Transporters as Non-Taxable Liquidated Damages

Karnataka AAR rules that government-funded skill training programs by Ethnus Consultancy are not exempt from GST and constitute a taxable supply of services.

GST Advance Ruling: Karnataka AAR Rules No Exemption for Government-Funded Skill Training Programs

It is observed that goods are supplied from location outside India to a location outside India which is covered under Entry 7 of Schedule III of CGST Act 2017

Supply of goods to overseas customers neither supply of goods nor supply of services: AAR

Activity of building and fabricating of Tipper Body and mounting the same and collecting fabrication charges, if chassis is owned by customer Service is supply of services.

Activity of building and fabricating of Tipper Body and mounting if chassis is owned by customer Service: AAR

Activity of building, fabricating and mounting if chassis is owned by customer, a Service: AAR

Articles

News

Homebuyers who cancel their purchase of an under-construction property after paying the purchase price and GST will receive a return straight from the government. Council recommended that the GST rules be amended to allow a buyer to file an application for refund if the contract or agreement for the supply of services, such as the construction of a flat or house, is cancelled and the time period for the concerned supplier (developer) to issue a credit note has expired.

GST Paid can be refund in case of Under-Construction Property if purchase deal is called off

Income Earned from Conducting Guest Lectures a Taxable Supply of Services Attracts 18% GST

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