Bombay High Court quashes the show cause notice holding that no GST is payable on services supplied by way of transfer of development rights [TDR] or Floor Space Index [FSI]
Section 7(1)(aa) & 2(17)(e) of the Kerala GST Act, insofar as they introduce a levy on activities or transactions between members and their constituents or vice versa, have been held to be ultra vires
ITC reversal of common ITC u/s17(2) required in relation to activity of subscription and redemption of mutual funds
Purchase of an under-construction immovable property from a company under liquidation would not constitute a supply
Apex Court upholds the arrest provisions under Customs and GST with emphasis on the need for procedural rigor and fairness to exercise such powers
Kerala High Court quashes GST demand over inadvertent credit reporting error, emphasizing no revenue loss
Rule 96(10) of the CGST Rules held as ‘unconstitutional’ as it imposes conditions not conferred by section 16 of the IGST Act, 2017
M/s BMW India Private Limited [‘BMW’] is a wholly owned subsidiary of M/s Bayerische Motoren Werke Holding B.V., Netherlands and M/s Bayerische Motoren Werke, Aktiengesellschaft, Germany [‘Collectively referred as Parent Company’]. The parent company is engaged in the business of the manufacture and sale of ‘BMW cars’ outside India.
The constitution of the GSTAT is a crucial milestone for alleviating the burden on writ courts and ensuring an effective operation of the dispute resolution mechanism under GST. The appointment of Justice [Retd.] Sanjay Kumar Mishra as President of GSTAT
Scheme for waiver of interest and penalty –Section 128A of the Central Goods and Service Tax Act, 2017
