GST on Walking? PwD Activist Appeals for Exemption of Disability Aids Ahead of September Council Meeting

Disability rights activist and Founder of the Nipman Foundation, Nipun Malhotra, has issued a powerful appeal to Union Finance Minister Nirmala Sitharaman and the GST Council, urging the removal of the 5…

Continue ReadingGST on Walking? PwD Activist Appeals for Exemption of Disability Aids Ahead of September Council Meeting

PVC Raincoats Classified as Plastic Articles Not Textiles, Attract 18% GST: AAR [Read Order]

The West Bengal Authority for Advance Ruling (AAR) held that raincoats made of polyvinyl chloride (PVC) sheeting are to be classified as plastic articles and not as textile garments. Such raincoats will…

Continue ReadingPVC Raincoats Classified as Plastic Articles Not Textiles, Attract 18% GST: AAR [Read Order]

Supply of Medicines to In-patients by Pharmacy amounts to Composite Supply, exempt from GST: AAR [Read Order]

The Tamil Nadu Authority for Advance Ruling (AAR) has held that the supply of medicines and consumables to in-patients during their admission in a hospital constitutes a composite supply of…

Continue ReadingSupply of Medicines to In-patients by Pharmacy amounts to Composite Supply, exempt from GST: AAR [Read Order]

Written Approval with Recorded Reasons by Competent Authority Mandatory for Arrest under CGST Act: Delhi HC [Read Order]

The High Court of Delhi, dismissed an anticipatory bail application as premature, ruling that written approval with recorded reasons by the competent authority is mandatory for arrest under the Central Goods and…

Continue ReadingWritten Approval with Recorded Reasons by Competent Authority Mandatory for Arrest under CGST Act: Delhi HC [Read Order]

State GST Officers Authorised to Function as Proper Officers under IGST and CGST: Allahabad HC [Read Order]

In a recent ruling, the Allahabad High Court held that officers appointed under the State Goods and Services Tax (GST) Act are authorised to discharge duties as proper officers for…

Continue ReadingState GST Officers Authorised to Function as Proper Officers under IGST and CGST: Allahabad HC [Read Order]

Seven Adjacent Residential Units on Same Floor Constitute ‘One Residential House’ u/s 54 of Income Tax Act: ITAT [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) ruled that seven adjacent residential units on the same floor in a complex constitute “one residential house” under Section 54 of…

Continue ReadingSeven Adjacent Residential Units on Same Floor Constitute ‘One Residential House’ u/s 54 of Income Tax Act: ITAT [Read Order]