Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
Clinical trial and related R&D services supplied to a foreign recipient raised the issue whether the place of supply was outside India, making the supply an export and not liable to GST, and whether Notification No. 04/2019-IGST dated 30.09.2019 applied retrospectively to the period April 2018-March 2019. The notification clarified that for such services the place of supply is the location of the recipient, subject to conditions; since the recipient was located in the USA, the supply fell in a non-taxable territory. Treating the notification as beneficial, clarificatory and elucidatory, it was held to operate retrospectively, and the contrary view of the authorities was erroneous; the impugned orders were set aside and the petition was allowed - HC
Clinical trial and related R&D services supplied to a foreign recipient raised the issue whether the place of supply was outside India, making the supply an export and not liable to GST, and whether Notification No. 04/2019-IGST dated 30.09.2019 applied retrospectively to the period April 2018-March 2019. The notification clarified that for such services the place of supply is the location of the recipient, subject to conditions; since the recipient was located in the USA, the supply fell in a non-taxable territory. Treating the notification as beneficial, clarificatory and elucidatory, it was held to operate retrospectively, and the contrary view of the authorities was erroneous; the impugned orders were set aside and the petition was allowed - HC
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