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    Highlights
    All› Central GST Laws › Central GST Laws - 2022
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    December 31, 2022   Case Laws GST
    Provisional attachment of petitioner's bank account expired; orders from December 2019 and December 2021 no longer valid.
    December 31, 2022   Case Laws GST
    Court Upholds Assessment Order; Petitioner's Concealment of Facts Disqualifies Relief Under Article 226.
    December 31, 2022   Case Laws GST
    ITC on GST for Canteen Services Limited to Costs for Direct Employees, Excludes Contract Workers' Charges.
    December 30, 2022   Case Laws GST
    Appellate authority's order on vehicle payload transaction lacks independent findings; case remanded for reconsideration of appellants' contentions.
    December 30, 2022   Case Laws GST
    Custom Milling of Paddy Subject to 5% GST; Tax Exemption Claim Misplaced per Circular No. 51/25/2018-GST.
    December 30, 2022   Case Laws GST
    UPJN Deemed Governmental Authority, Not 'Local Authority' Under GST; Works Contract Services Taxed at 18.
    December 29, 2022   Case Laws GST
    GST Classification of Eco-Friendly Honeycomb Paper Wrap as Packing Material under HSN Code 48239013 for Shipping Use.
    December 29, 2022   Case Laws GST
    Indian Railways Works Contracts Not Eligible for Concessional GST Rate Due to Lack of 'New Construction' Services.
    December 29, 2022   Case Laws GST
    UPJN Classified as Government Authority, Not Local Authority; 18% Tax Rate on Works Contract Services Applies.
    December 28, 2022   Case Laws GST
    Court Declines to Comment on Provisional Release of Seized Goods; E-way Bill Issue Remains Unresolved.
    December 28, 2022   Case Laws GST
    Court Allows Appeal Over ITC Reversal Dispute; Petitioner Cites Natural Justice Breach u/s 17(2.
    December 28, 2022   Case Laws GST
    Court Directs Petitioner to Respond to Notice on E-Way Bill Timing Dispute; Section 129(3) CGST Act Invoked.
    December 28, 2022   Case Laws GST
    Supreme Court Clarifies Covid-19 Extension Applies Only to Limitation Period, Not Discretionary Delay Condonation Period.
    December 27, 2022   Case Laws GST
    Planting Mangrove Seeds Classified as Environmental Services, Not Agricultural Support, Confirms West Bengal AAAR, Under Notification 11/2017.
    December 26, 2022   Case Laws GST
    Court Reviews Marine Paint Classification: Is Anti-Fouling Paint Part of the Ship? Limited Inquiry Not for Writ Jurisdiction.
    December 26, 2022   Case Laws GST
    GST Registration Cancellation Overturned Due to Procedural Errors: Officer Used Wrong Form u/r 21 of CGST Rules.
    December 26, 2022   Case Laws GST
    Accused Seeks Bail in Fraud Case Over Smoking Mixtures; Inconclusive Evidence Due to Investigative Oversight by Department.
    December 24, 2022   Case Laws GST
    Court Overturns Registration Cancellation Due to Lack of Valid Reasoning in Show-Cause Notice Dated May 26, 2022.
    December 24, 2022   Case Laws GST
    GST Applies to University Affiliation Services for Colleges, Not Exempt from Tax, Says Authority.
    December 23, 2022   Case Laws GST
    GST Classification Dispute: Both Parties Err in Responses, Proceedings to Restart for Correct Resolution.

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      GST

      Composite works contract services - Local authority or not - As...

      UPJN Classified as Government Authority, Not Local Authority; 18% Tax Rate on Works Contract Services Applies.

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      GSTDecember 29, 2022Case LawsAAR
      Composite works contract services - Local authority or not - As the UPJN does not qualify as a local authority and it qualifies as a governmental authority, tax rate of 18% is applicable on the works contract services provided to UPJN - AAR
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