GST & Customs

Blog, News, GST & Customs

October 20, 2022

[Opinion] “Parental Corporate Guarantee” – is a Landmine for Corporates? – GST Implications

M.S.Venu Gopal – [2022] 143 … Continue reading “[Opinion] “Parental Corporate Guarantee” – is a Landmine for Corporates? – GST Implications”

Blog, News, GST & Customs

October 20, 2022

Refund allowed where inputs and output goods are same but supply made under concessional rate notification: HC

Case Details: Micro Systems and … Continue reading “Refund allowed where inputs and output goods are same but supply made under concessional rate notification: HC”

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October 19, 2022

Limiting erstwhile Area based exemption up to 58% under GST is valid

Case Details: Hero Motocorp Ltd. … Continue reading “Limiting erstwhile Area based exemption up to 58% under GST is valid”

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October 19, 2022

ITC not available on vouchers & subscription packages supplied to customers free of cost: AAR

Case Details: Authority for Advance … Continue reading “ITC not available on vouchers & subscription packages supplied to customers free of cost: AAR”

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October 18, 2022

SCN to be issued within 7 days of detention or seizure & not 7 working days: HC

Case Details: D.K.Enterprises v. Assistant/Deputy … Continue reading “SCN to be issued within 7 days of detention or seizure & not 7 working days: HC”

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October 18, 2022

HC not to entertain writ petitions under Article 226 against appealable orders: SC

Case Details: State of Madhya … Continue reading “HC not to entertain writ petitions under Article 226 against appealable orders: SC”

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October 17, 2022

SC upholds CESTAT order of classifying MVACs as refrigerating equipment & not heat pump

Case Details: Thermax Ltd. v. … Continue reading “SC upholds CESTAT order of classifying MVACs as refrigerating equipment & not heat pump”

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October 17, 2022

DGFT notifies procedure of General Authorisation for Export after Repair in India: Public Notice

Public Notice No. 31/2015-2020 dated … Continue reading “DGFT notifies procedure of General Authorisation for Export after Repair in India: Public Notice”

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October 17, 2022

DGFT amends export policy condition of Wheat Flour (Atta): Notification

Notification No. 39/2015-2020 dated October … Continue reading “DGFT amends export policy condition of Wheat Flour (Atta): Notification”

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October 15, 2022

Export quota of only broken rice for the year 2022-23 is notified: Notification

Notification No. 38/2015-2020 dated October … Continue reading “Export quota of only broken rice for the year 2022-23 is notified: Notification”