The applicant is engaged in the business of providing the tour operators with the ‘Ancillary services’ such as Elephant Ride, guide charges, assistance charges, home host dinner, lunch/dinner at local restaurants, boat ride, camel ride, and saree tur
GST law was introduced with the objective of seamless flow of input tax credit but on actual implementation of CGST Act, 2017, admissibility of input tax credit has been restricted subject to provisions contained in section 17(5) of the CGST Act, 201
Recently Gujarat High Court ([TS-858-HC-2018(GUJ)-NT-Torrent Power Ltd]) has held that when a company is engaged in the business of supply and distribution of electric power which is principal supply, the ancillary and related supply such as applicat
The point of taxation in the present case would be the date of JDA itself and service tax would be applicable as the JDA was entered before 01.07.2017 and the time to discharge such liability would be the month following the month in which SA was ent
High Court held that the Notification prescribing rate of 5% in case of transportation service for import of goods and Entry No. 10 of RCM Notification requiring importer to pay tax under reverse charge, are ultra vires the IGST Act and hence, uncon
Thermax Ltd. (“Petitioner” )is engaged in the manufacture of Boilers, Heaters, Heat Pumps and Pollution control equipment for industrial use and all these equipment’s are capital goods falling under Chapter 84of the Central Excise Tariff Act, 1985 (“
The M/s. Gujarat Co-operative Milk Marketing Federation Limited (Applicant) is a Co-operative Society registered under the Gujarat Co-operative Societies Act,1961 and is an apex body for marketing of milk and milk products produced by the various Dis
The Hon'ble HC, Delhi in the matter of M/s Hero Motocorp Ltd. v. Union of India &Ors. [W.P.(C) 505/2020 & CM APPL. 1328/2020 dated March 2, 2020] dismissed the writ petition seeking complete exemption by way of reimbursement of the amount of Central
The Hon'ble HC, Delhi in the matter of M/s Hero Motocorp Ltd. v. Union of India &Ors. [W.P.(C) 505/2020 & CM APPL. 1328/2020 dated March 2, 2020] dismissed the writ petition seeking complete exemption by way of reimbursement of the amount of Central
M/s Konkan LNG Private Limited ("the Appellant" or "KLPL") is engaged in the regasification of LNG. The LNG reaches to the plant through the jetty where it is unloaded from various cargoes. That in order to prevent jetty from high tide and forceful s
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