Land Sales may Come Under Taxman's Lens"This is another instance of divergent ruling by different state authorities," said Harpreet Singh, indirect tax partner at KPMG in India. ...
New GST googly: Gifted IPL tickets are no longer freeThis would mean that any IPL franchise owner gifting complimentary tickets to its employees will have to cough up GST on the value. KPH Dre...
Employee health check-ups shouldn't face any GST: AAARThe AAAR modified an earlier ruling by the Gujarat Authority for Advance Ruling (AAR) that had said 18% GST would be applicable on such hea...
Bibek Debroy decodes the curious case of tax on pizza toppingsWhat is the GST rate on pizzas? There isn't one. That's the point. The GST rate on pizza bread - note the expression - is 5%. But if it is ...
No input tax credit for 99-year lease: AAARMost companies and hotels pay GST at 18% on lease rentals and claim credit to reduce their tax outgo. Also in many instances the leased pro...
AAAR ruling on salary to impact head office-branch GST dynamicsCummins India had approached the AAAR with questions including whether allocation of the cost of employees' salary by the head /corporate o...
No GST on notice period pay, group insurance, phone bill: AAARAn Advance Authority of Advance Ruling (AAR) had earlier said GST would be applicable on employee recoveries such as notice pay, group insu...
Confusion over when to levy GST on gift vouchers and gift cards finally gets clearedLevying Goods and Services Tax (GST) on gift vouchers and gift cards has been a complicated matter that may just have been eased out follow...
5% or 18%: No final ruling on ‘ready-to-cook’ parota GST rateAs the classification issue was pending in another proceeding, the previous ruling of the lower authority, which applied a rate of 18% has ...
No GST on membership or admission fee: Maharashtra AAARThe Maharashtra AAAR effectively set aside the state AAR ruling that had termed membership fee as supply of service liable to GST. The stat...
Karnataka Appellate Authority of Advance Ruling (AAAR) allows availing of input tax credit on glass partitions“Input tax credit can be availed by the Appellant on the detachable sliding and stackable glass partitions which is movable in nature,” the...
JSW Group receives clarity from Maharashtra AAAR for GST on coalSeveral industries like cement and aluminium have also raised issues on this subject said lawyer Rohit Jain, partner at Economic Laws Pract...
GST Council may consider national bench of AAAR next month; move to give certainty to taxpayersThe AARs in different states have passed about 470 orders, while AAARs have disposed of around 69 cases till March 2019.
Guest house for employees a perk, cannot claim GST input credit rules Odisha AAARThere is a thin line between perquisite and business expenditure and the ruling does not do anything to reduce confusion.
Solar plants await clarity on GST rateThe rulings of the appellate authorities came on appeals against the decisions of the Karnataka and Maharashtra advance ruling authorities,...
State appellate body upholds GST on liquidated damagesLiquidated damages are fines levied by the owner of a project to the contractor in case of cancellation or delay of trial operation within ...
GST Council asks Centre, states to quickly set up appellate authoritiesWith AARs in different states started giving rulings since March, it has become imperative for the Centre as well as states to set up the A...