Judgement

Flipkart India Private Limited sought GST exemption by classifying its delivery services as GTA services. The West Bengal Appellate Authority for Advance Ruling examined whether the activity was actually a courier and logistics service under GST law.

GST Classification of Flipkart Delivery Services: GTA or Courier Service

The High Court held that since the GST portal did not provide the required form, manual filing was valid under the proviso to Rule 108, and directed the appellate authority to reconsider the appeal properly.

GST: Bombay High Court Upholds Validity of Manual Appeal

Goods and Services Tax Appellate Tribunal held that Belhekar &amp; Kale Associates did not violate anti-profiteering provisions under Section 171 of the CGST Act, as the entire contract was executed in the post-GST period.

No Profiteering Found in Mumbai Port Trust Modernization Case

The AAR ruled that ready-made bakery products sold without preparation qualify as a supply of goods under GST, while outlet-level preparation of items like pizzas constitutes restaurant service.

AAR Holds Bakery Products as ‘Supply of Goods’, Fresh Pizza Preparation as ‘Restaurant Service’

GST registration cancellation invalid where taxpayer denied meaningful opportunity to defend alleged defaults.

GST Cancellation Order Set Aside for Breach of Natural Justice

GSTAT holds anti-profiteering provisions inapplicable where entire contract execution occurred after GST implementation.

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GST Classification of Flipkart Delivery Services: GTA or Courier Service

GST: Bombay High Court Upholds Validity of Manual Appeal

No Profiteering Found in Mumbai Port Trust Modernization Case

AAR Holds Bakery Products as ‘Supply of Goods’, Fresh Pizza Preparation as ‘Restaurant Service’

GST Cancellation Order Set Aside for Breach of Natural Justice

GSTAT Rules Section 171 Inapplicable to Fully Post-GST Works Contract