Judgement

AAR refused to rule on whether non-voting irredeemable preference shares qualify as export consideration for GST purposes, holding the query outside Section 97(2).

AAR Rules consideration in form of Preference Share for Export Services Does Not Fall Under Section 97(2) Scope

Articles

These publications provides an in-depth understanding and practical guidance for reconciling the books of account with the GST Annual Return.

ICAI Releases Technical Guide on GST Forms GSTR-9 and 9C for FY 2024-25

As per the Gujarat AAR, the supply of goods to Anand Municipality Corporation is subject to GST.

Supply of Fresh Waste Processing Machinery to Local Municipality Attracts 18%: AAR

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

PVC and Plastic Raincoats Taxable at 18% GST: AAR

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

Supreme Court Clarifies GST Exemption: Leasing Residential Property as Hostel Qualifies as ‘Residential Dwelling’

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

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AAR Rules consideration in form of Preference Share for Export Services Does Not Fall Under Section 97(2) Scope

ICAI Releases Technical Guide on GST Forms GSTR-9 and 9C for FY 2024-25

Supply of Fresh Waste Processing Machinery to Local Municipality Attracts 18%: AAR

PVC and Plastic Raincoats Taxable at 18% GST: AAR

Supreme Court Clarifies GST Exemption: Leasing Residential Property as Hostel Qualifies as ‘Residential Dwelling’

Bombay HC: Canned Pineapple Slices Can’t Claim Fresh Fruit Exemption Under Sales Tax Law