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    August 4, 2026   Case LawsGST
    Input tax credit pass-through in ongoing housing projects covers all eligible buyers, with recipient-specific refunds and interest payable.
    August 4, 2026   Case LawsGST
    Prospective pre-deposit requirement cannot restrict admission of penalty-only GST appeals arising before the proviso took effect.
    August 4, 2026   Case LawsIncome Tax
    Co-operative investment income and balance additional depreciation claims succeeded, with milk cans recognised as eligible plant and machinery.
    August 4, 2026   Case LawsIncome Tax
    Bogus purchase disallowance limited to embedded profit where sales and books remain accepted; reassessment procedure upheld.
    August 4, 2026   Case LawsIncome Tax
    Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
    August 4, 2026   Case LawsIncome Tax
    Sole testamentary trusts fall outside maximum marginal rate taxation despite assessment as an association of persons.
    August 4, 2026   Case LawsIncome Tax
    TDS on agricultural land transfers cannot arise through enhanced PAN-based rates where the primary deduction provision is inapplicable.
    August 4, 2026   Case LawsIncome Tax
    Diamond grading reports do not make available technical know-how, so non-resident certification payments may fall outside withholding tax.
    August 4, 2026   Case LawsIncome Tax
    Goodwill from slump sales remains depreciable where newly created, while non-compete fees cannot support depreciation claims.
    August 4, 2026   Case LawsIncome Tax
    Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
    August 4, 2026   Case LawsIncome Tax
    Documented funding sources and pending valuation reference defeat unexplained investment and stamp-duty differential additions for property purchases.
    August 4, 2026   Case LawsIncome Tax
    Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
    August 4, 2026   Case LawsIncome Tax
    Carry-forward of losses remains available to educational trusts assessed as Associations of Persons despite absent charitable registration.
    August 4, 2026   Case LawsIncome Tax
    Unexercised stock option repurchase constitutes transfer of a capital asset and is taxable as long-term capital gains.
    August 4, 2026   Case LawsIncome Tax
    Permanent establishment taxation addresses head-office interest, arm's length guarantees, capital hedges, refund interest, and treaty tax ceilings.
    August 4, 2026   Case LawsIncome Tax
    Satellite transponder services are not royalty where customers receive communications without rights to use equipment or processes.
    August 4, 2026   Case LawsIncome Tax
    Competent authority approval after three years is jurisdictional; reassessment based on invalid sanction is void from inception.
    August 4, 2026   Case LawsCustoms
    Customs valuation and anti-dumping duty disputes must be appealed to the Supreme Court, not the High Court.
    August 4, 2026   Case LawsCustoms
    Customs Broker due diligence requires evidence of knowledge or collusion before liability for an importer's misdeclaration arises.
    August 4, 2026   Case LawsCustoms
    Misdeclaration of imported goods requires supporting evidence, while redemption fine depends on market price and profit margin determination.
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    August 4, 2026   Case Laws GST
    Input tax credit pass-through in ongoing housing projects covers all eligible buyers, with recipient-specific refunds and interest payable.
    August 4, 2026   Case Laws GST
    Prospective pre-deposit requirement cannot restrict admission of penalty-only GST appeals arising before the proviso took effect.
    August 4, 2026   Case Laws Income Tax
    Co-operative investment income and balance additional depreciation claims succeeded, with milk cans recognised as eligible plant and machinery.
    August 4, 2026   Case Laws Income Tax
    Bogus purchase disallowance limited to embedded profit where sales and books remain accepted; reassessment procedure upheld.
    August 4, 2026   Case Laws Income Tax
    Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the claim.
    August 4, 2026   Case Laws Income Tax
    Sole testamentary trusts fall outside maximum marginal rate taxation despite assessment as an association of persons.
    August 4, 2026   Case Laws Income Tax
    TDS on agricultural land transfers cannot arise through enhanced PAN-based rates where the primary deduction provision is inapplicable.
    August 4, 2026   Case Laws Income Tax
    Diamond grading reports do not make available technical know-how, so non-resident certification payments may fall outside withholding tax.
    August 4, 2026   Case Laws Income Tax
    Goodwill from slump sales remains depreciable where newly created, while non-compete fees cannot support depreciation claims.
    August 4, 2026   Case Laws Income Tax
    Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business income.
    August 4, 2026   Case Laws Income Tax
    Documented funding sources and pending valuation reference defeat unexplained investment and stamp-duty differential additions for property purchases.
    August 4, 2026   Case Laws Income Tax
    Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh benchmarking.
    August 4, 2026   Case Laws Income Tax
    Carry-forward of losses remains available to educational trusts assessed as Associations of Persons despite absent charitable registration.
    August 4, 2026   Case Laws Income Tax
    Unexercised stock option repurchase constitutes transfer of a capital asset and is taxable as long-term capital gains.
    August 4, 2026   Case Laws Income Tax
    Permanent establishment taxation addresses head-office interest, arm's length guarantees, capital hedges, refund interest, and treaty tax ceilings.
    August 4, 2026   Case Laws Income Tax
    Satellite transponder services are not royalty where customers receive communications without rights to use equipment or processes.
    August 4, 2026   Case Laws Income Tax
    Competent authority approval after three years is jurisdictional; reassessment based on invalid sanction is void from inception.
    August 4, 2026   Case Laws Customs
    Customs valuation and anti-dumping duty disputes must be appealed to the Supreme Court, not the High Court.
    August 4, 2026   Case Laws Customs
    Customs Broker due diligence requires evidence of knowledge or collusion before liability for an importer's misdeclaration arises.
    August 4, 2026   Case Laws Customs
    Misdeclaration of imported goods requires supporting evidence, while redemption fine depends on market price and profit margin determination.

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      Home› Highlights › GST › 2022 › January, 2022 › This
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      GST

      Classification of supply and levy of GST - Services of providing...

      Dental Services GST Rates: Healthcare vs. Cosmetic Procedures Explained - Chapter Heading 999312 vs. 999722.

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      GSTJanuary 22, 2022Case LawsAAR
      Classification of supply and levy of GST - Services of providing of Artificial Teeth, Crown, Bridges falls under Chapter Heading 999312, attracting Nil rate of GST only when the same are provided as Health care Services and not as a Cosmetic Services. - the services of bleaching of teeth and dental veneers for smile designing provided by dental clinic of Applicant to its patients falls under Chapter Heading 999722 at 18% GST. - AAR
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