Judgement

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

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

Tax Officers have now officially begun issuing notices to taxpayers for suo-moto cancellation of GST Registration.

GSTN implements an auto-suspension system for GST registrations if bank account details are not furnished within the Rule 10A timeline.

To make corrections or modifications in the auto-populated values in Table 3.2, taxpayers must correct the values via GSTR-1A for the same period.