Judgement

The High Court quashed a GST composite assessment covering multiple years as invalid and ordered reassessment with conditions.

One SCN or Composite Assessment Order Invalid for Multiple Tax Periods or Years: High Court

AAR mandates 5% GST without ITC on catering services, rejects option for higher tax rate.

No ITC Allowed on Catering Services Taxed at 5% GST, AAR Rules

The Gujarat Authority for Advance Ruling ruled that electric bus rental services provided by JBM Ecolife Mobility Surat Pvt Ltd were taxed at 18% GST, since electricity was not considered fuel.

18% GST Applicable on Electric Bus Rental and Operation Services: Gujarat AAR Makes Clear Electricity Is Not Fuel

AAR rules employee commute facility outside GST as it forms part of employment perquisite structure.

GST Not Applicable on Employee Commute Cost Recovery, AAR Rules

High Court rules that Input Tax Credit is a concession, not a right, making the supplier's tax deposit a mandatory prerequisite for purchasers

High Court Upholds Section 16(2)(c): No ITC If Supplier Fails to Deposit Tax

Gujarat High Court upheld constitutional validity of Section 16(2)(c) of CGST Act, asks government to address ITC issues of genuine purchasers

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One SCN or Composite Assessment Order Invalid for Multiple Tax Periods or Years: High Court

No ITC Allowed on Catering Services Taxed at 5% GST, AAR Rules

18% GST Applicable on Electric Bus Rental and Operation Services: Gujarat AAR Makes Clear Electricity Is Not Fuel

GST Not Applicable on Employee Commute Cost Recovery, AAR Rules

High Court Upholds Section 16(2)(c): No ITC If Supplier Fails to Deposit Tax

GST: High Court upheld constitutional validity of Section 16(2)(c), asks government to address ITC issues of genuine purchasers