Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
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The High Court dismissed the challenge to the Circular No.150/6/2021 GST dated 17.06.2021, which clarified that annuity payments for construction services are taxable under GST, contrary to the exemption under Sl. No.23-A of Notification No. 12/2017-CT(Rate). The Court held that the Circular did not contravene the Notification or the 22nd GST Council recommendations, as the exemption under Entry 23A covers only access to roads or bridges on payment of annuity, not construction services. The 43rd GST Council clarified that construction services are taxable, though the exemption for access services under Code 9967 remains. The Notifications do not exempt construction services under Code 9954. The Court found no jurisdictional error in issuing the show cause notice and left open the petitioner's claims to be presented before the appropriate authority for determination of contested facts.
The High Court dismissed the challenge to the Circular No.150/6/2021 GST dated 17.06.2021, which clarified that annuity payments for construction services are taxable under GST, contrary to the exemption under Sl. No.23-A of Notification No. 12/2017-CT(Rate). The Court held that the Circular did not contravene the Notification or the 22nd GST Council recommendations, as the exemption under Entry 23A covers only access to roads or bridges on payment of annuity, not construction services. The 43rd GST Council clarified that construction services are taxable, though the exemption for access services under Code 9967 remains. The Notifications do not exempt construction services under Code 9954. The Court found no jurisdictional error in issuing the show cause notice and left open the petitioner's claims to be presented before the appropriate authority for determination of contested facts.
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