07 (1) (c)

Torrent Power Ltd. Vs. Union of India and Ors. – Gujarat High Court

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Torrent Power Ltd. Vs. Union of India and Ors. – Gujarat High Court Read Post »

M S Steels Vs. Commissioner of Kerala State GST, Thiruvananthapuram – GSTAT, Thiruvananthapuram Bench

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M S Steels Vs. Commissioner of Kerala State GST, Thiruvananthapuram – GSTAT, Thiruvananthapuram Bench Read Post »

Directorate General of Goods and Services Tax Intelligence (HQS) and Ors. Vs. Gameskraft Technologies Pvt. Ltd. and Ors. – Supreme Court

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Directorate General of Goods and Services Tax Intelligence (HQS) and Ors. Vs. Gameskraft Technologies Pvt. Ltd. and Ors. – Supreme Court Read Post »

Settlement of a foreign arbitral award and consequential withdrawal or suspension of enforcement proceedings, absent any independent agreement and separate consideration, do not constitute supply under Section 7 read with Entry 5(e) of Schedule II of the CGST Act – Tata Sons Pvt. Ltd. Vs. Union of India and Ors. – Bombay High Court

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Settlement of a foreign arbitral award and consequential withdrawal or suspension of enforcement proceedings, absent any independent agreement and separate consideration, do not constitute supply under Section 7 read with Entry 5(e) of Schedule II of the CGST Act – Tata Sons Pvt. Ltd. Vs. Union of India and Ors. – Bombay High Court Read Post »

Whether the GST will be payable on recoveries made from the employees’ salary towards providing canteen facility at subsidized rates in the factory? – In re: Piaggio Vehicles Pvt. Ltd. – Maharashtra AAR (GST)

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Whether the GST will be payable on recoveries made from the employees’ salary towards providing canteen facility at subsidized rates in the factory? – In re: Piaggio Vehicles Pvt. Ltd. – Maharashtra AAR (GST) Read Post »

In re: Thyssenkrupp Industries India Pvt. Ltd. – Maharashtra AAR (GST)

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In re: Thyssenkrupp Industries India Pvt. Ltd. – Maharashtra AAR (GST) Read Post »

Transfer of an entire R&D unit as a going concern is not a taxable supply in the course or furtherance of business under the GST Acts, and the AAAR ruling treating it as taxable was set aside, with the issue of inter-State transfer of APGST input tax credit to KGST left to the competent authorities – Shilpa Medicare Ltd. and Ors. Vs. Union of India and Ors. – Andhra Pradesh High Court

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Transfer of an entire R&D unit as a going concern is not a taxable supply in the course or furtherance of business under the GST Acts, and the AAAR ruling treating it as taxable was set aside, with the issue of inter-State transfer of APGST input tax credit to KGST left to the competent authorities – Shilpa Medicare Ltd. and Ors. Vs. Union of India and Ors. – Andhra Pradesh High Court Read Post »

In re: United planters Association of Southern India – Tamil Nadu AAR (GST)

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In re: United planters Association of Southern India – Tamil Nadu AAR (GST) Read Post »

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