25 (4) – TaxcodeIN

Where corporate guarantees issued by a holding company to secure loans for its subsidiaries expressly carry no fee, commission or other consideration, their execution is not a taxable supply of service under Section 9 read with Section 7 of the CGST Act – D P Jain & Co. Infrastructure Pvt. Ltd. Vs. Union of India and Ors. – Bombay High Court

08 Jun 2026, 10:36 AM

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Where corporate guarantees issued by a holding company to secure loans for its subsidiaries expressly carry no fee, commission or other consideration, their execution is not a taxable supply of service under Section 9 read with Section 7 of the CGST Act – D P Jain & Co. Infrastructure Pvt. Ltd. Vs. Union of India and Ors. – Bombay High Court Read Post »

Where the entire amount collected from customers as reimbursement of GST cost on transmission charges had admittedly been paid to the Government through another GST registration of the same company in the same State, invocation of Section 76 of the CGST Act to demand the same amount again was impermissible – Gail (India) Ltd. Vs. Additional Commissioner, Office of the Commissioner of GST and Central Excise – Madras High Court

15 Apr 2026, 07:28 PM

Where the entire amount collected from customers as reimbursement of GST cost on transmission charges had admittedly been paid to the Government through another GST registration of the same company in the same State, invocation of Section 76 of the CGST Act to demand the same amount again was impermissible – Gail (India) Ltd. Vs. Additional Commissioner, Office of the Commissioner of GST and Central Excise – Madras High Court Read Post »

In re: Evolve Green Power Pvt. Ltd. – Tamil Nadu AAR (GST)

07 Apr 2026, 12:05 AM

In re: Evolve Green Power Pvt. Ltd. – Tamil Nadu 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

31 Jan 2026, 03:10 AM

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: Teemage Builders Pvt. Ltd. – Tamil Nadu AAR (GST)

21 Jan 2026, 05:43 PM

In re: Teemage Builders Pvt. Ltd. – Tamil Nadu AAR (GST) Read Post »

Umicore Autocat India Pvt. Ltd. Vs. Union of India and Ors. – Bombay High Court

10 Jul 2025, 12:15 AM

Umicore Autocat India Pvt. Ltd. Vs. Union of India and Ors. – Bombay High Court Read Post »

In re: Fairmacs Shipstores Pvt. Ltd. – Tamil Nadu AAR (GST)

07 May 2025, 01:18 PM

(2025) taxcode.in 76 AARGST IN THE AUTHORITY FOR ADVANCE RULING, TAMIL NADU GOODS AND SERVICES TAX In re: Fairmacs Shipstores Pvt. Ltd. Ruling No. 15/ARA/2025 Decided on 07-May-25 Shri Balakrishna S, I.R.S., Additional Commissioner/Member (CGST) and Shri B.Suseel Kumar, B.E., MBA., Joint Commissioner/Member (SGST) Judgment/Order: Click here for Ruling

In re: Fairmacs Shipstores Pvt. Ltd. – Tamil Nadu AAR (GST) Read Post »