Judgement

The Authority for Advance Ruling denied ITC on IGST paid under Section 28(1) of the Customs Act, citing the expiry of the statutory time limit.

AAR Denies ITC Availment on IGST Paid Under Pre-Notice Consultation u/s 28(1) of Customs Act 1962

As per the Gujarat AAR, the PVC/ Plastic Raincoats supplied by the applicant attract 18% GST.

High Court Holds That Only Actual On-Ground Services Count; Virtual Presence Cannot Trigger Permanent Establishment Without Treaty Backing

SC Upholds Karnataka HC Ruling; Says Rental Exemption Applies Even When Property Is Sub-Leased for Hostel Use by Students and Working Professionals

Applying the Common Parlance Test, Court Holds Preserved and Canned Fruit Products Fall Outside ‘Fresh Fruits’ Exemption

Gujarat AAR clarifies that imitation zari thread made from plastic or polyester film falls under HSN 56050020 and attracts 5% GST.