GST E-Magazine

Supreme Court Dismisses Writ Petition Against GST Show Cause Notice

M/S TRILLION LEAD FACTORY PRIVATE LTD VERSUSSUPERINTENDENT OF CENTRAL TAX Special Leave to Appeal (C) No(s). 7101/2026 Date of Judgment-27.02.2026 HEADNOTE-…

1 month ago

GST Registration Cannot Be Cancelled Without Reasons or Hearing: Court Affirms Due Process

HIGH COURT OF JUDICATURE AT ALLAHABAD   WRIT TAX NO.-1915 of 2025 M/S IMPLEX INFRASTRUCTURE        VERSUS STATE OF…

4 months ago

RAJASTHAN AAR CLARIFIES 18% GST ON MINING ROYALTY PAID TO STATE GOVERNMENT

RAJASTHAN AAR CLARIFIES 18% GST ON MINING ROYALTY PAID TO STATE GOVERNMENT RAJASTHAN AUTHORITY FOR ADVANCE RULING GOODS AND SERVICES…

6 months ago

MANPOWER SUPPLY UNDER SAC 99851 NOT EXEMPT – ONLY FARM LABOUR UNDER HEADING 9986 ELIGIBLE

MANPOWER SUPPLY UNDER SAC 99851 NOT EXEMPT – ONLY FARM LABOUR UNDER HEADING 9986 ELIGIBLE RAJASTHAN AUTHORITY FOR ADVANCE RULING…

8 months ago

ITC BARRED ON CIVIL & EXTERNAL WORKS FOR IMMOVABLE PROPERTY CONSTRUCTION UNDER SECTION 17(5)(d), EVEN IF LEASED WITH GST

ITC BARRED ON CIVIL & EXTERNAL WORKS FOR IMMOVABLE PROPERTY CONSTRUCTION UNDER SECTION 17(5)(d), EVEN IF LEASED WITH GST RAJASTHAN…

8 months ago

FORTIFIED RICE KERNELS (FRK) NOT CLASSIFIABLE AS ‘RICE’ UNDER CHAPTER 10;TAXABLE AT 18% UNDER HSN 19049090 AS ‘PREPARED FOODS’

FORTIFIED RICE KERNELS (FRK) NOT CLASSIFIABLE AS 'RICE' UNDER CHAPTER 10;TAXABLE AT 18% UNDER HSN 19049090 AS 'PREPARED FOODS' RAJASTHAN…

8 months ago

GST @18% ON ENTRY AND AMUSEMENT SERVICES IN MUNICIPAL PARK—NO EXEMPTION UNDER NOTIF.12/2017

GST @18% ON ENTRY AND AMUSEMENT SERVICES IN MUNICIPAL PARK—NO EXEMPTION UNDER NOTIF.12/2017 RAJASTHAN AUTHORITY FOR ADVANCE RULING GOODS AND…

8 months ago

REFUND UNDER INVERTED DUTY STRUCTURE: SUPREME COURT UPHOLDS VALIDITY OF RULE 89(5) OF CGST RULES

REFUND UNDER INVERTED DUTY STRUCTURE: SUPREME COURT UPHOLDS THE VALIDITY OF RULE 89(5) OF CGST RULES IN THE SUPREME COURT…

8 months ago

RAJASTHAN AAR-BILL-TO-SHIP-TO PERMISSIBLE; E-WAY BILL ALLOWED; VALUE DETERMINED UNDER SECTION 15 & RULE 28

RAJASTHAN AAR-BILL-TO-SHIP-TO PERMISSIBLE; E-WAY BILL ALLOWED; VALUE DETERMINED UNDER SECTION 15 & RULE 28 RAJASTHAN AUTHORITY FOR ADVANCE RULING GOODS…

8 months ago

LEASE PREMIUM ON INDUSTRIAL UNITS; NO RULING AS APPLICANT WITHDRAWS CASE: RAJASTHAN AAR

LEASE PREMIUM ON INDUSTRIAL UNITS; NO RULING AS APPLICANT WITHDRAWS CASE: RAJASTHAN AAR RAJASTHAN AUTHORITY FOR ADVANCE RULING GOODS AND…

8 months ago