Tag: accounting

  • GST Judgment – Advance Rulling

    Noori Travels …..Appellant   Hon`ble Justice S.V. Kasi Visweswara Rao and Sahil Inamdar, Member   Date : 01/05/2024     Issues Involved :-       JUDGMENT     [ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.]…

  • Exemptions Available to Pure Labour Service Under the GST Law

    Introduction The Goods and Services Tax (GST) is a comprehensive, multi-stage, destination-based tax that is levied on every value addition. It has replaced all other types of indirect taxes applicable to goods and services in India. However, certain goods and services are exempted from GST, and one such service is the service of pure labour.…

  • GST Judgment – Cancellation of Registration

    DELHI HIGH COURT   W. P. (C) 5499/2024 & CM APPL. 22616/2024   Kalpana Cables Products Pvt. Ltd. …..Appellant V/s The Commissioner, Department of Trades and Taxes & Anr. …..Respondent   Hon`ble Justice Sanjeev Sachdeva and Purushaindra Kumar Kaurav, JJ.   Date : 22/04/2024   Appearance: Mr. Abu John Mathew, Advocate for the Petitioner.Mr. Rajeev…

  • Union Territory Goods and Services Tax Act, 2017

    Section 1. Short title, extent and commencement. (1) This Act may be called the Union Territory Goods and Services Tax Act, 2017. (2) It extends to the Union territories of the Andaman and Nicobar Islands, Lakshadweep, 1[Dadra and Nagar Haveli and Daman and Diu, Ladakh], Chandigarh and other territory. (3) It shall come into force on…

  • GST Judgment -Exempted Service

    From Taxation to Empowerment: Examining the Legal Landscape for Women`s Hostels Under GST Exemption in Mookambikaa Ladies Hostel V. Union of India and Ors. Along the Horizon of Women Empowerment by Dr B Ramaswamy EXEMPTION NOTIFICATION NO. 12/2017. – CENTRAL TAX RATE BY THE CENTRAL GOVERNMENT, EXEMPTION NOTIFICATION NO. 9/2017 – INTEGRATED TAX RATE BY…

  • Physical Verification in GST Registration

    Introduction The Goods and Services Tax (GST) registration process in India has seen a significant shift recently. Despite the Aadhaar authentication being carried out, there has been an increase in the number of cases where physical verification is being conducted. This article aims to provide a comprehensive understanding of this trend, with a focus on…