Imparting Practical Training To Nurses And Psychologists Not A 'Healthcare Services', No GST Exemption Available: AAR

The Karnataka Authority of Advance Ruling (AAR) has ruled that fees collected from nurses and psychologists for 'imparting practical training' are not exempted from GST.The bench of M.P. Ravi Prasad and Kiran Reddy T. has observed that 'healthcare services' can be defined as a service by way of diagnosis, treatment, or care for illness, injury, deformity, abnormality, or pregnancy. But the applicant is providing practical training to nursing students and psychologists, and hence the same is not...

Indirect Tax Cases Monthly Round Up: January 2024

Supreme Court Hiring Of Motor Vehicle Or Cranes Is Not 'Sale Of Goods' If Control Over Equipment Is Retained By Contractor, VAT Can't Be Levied: Supreme Court Case Title: M/s. K.P. Mozika v Oil and Natural Gas Corporation Ltd. & Ors. Citation: 2024 LiveLaw (SC) 26 The Supreme Court has held that the hiring of motor vehicles/cranes from a contractor is a service and would not attract Sales Tax or Value Added Tax (VAT) assuming the transaction to be the sale of goods. The...

ITC Admissible On Sale And Buyback Transactions When Payment Is Settled Through Book Adjustment: AAR

The West Bengal Authority of Advance Ruling (AAR) has held that in cases of sale and buyback transactions, the input tax credit is admissible in respect of goods purchased from outsourced vendors when payment is settled through book adjustment against the debt created on outward supplies to those vendors.The bench of Tanisha Dutta and Joyjit Banik has observed that settlement of mutual debts through book adjustment is a valid mode of payment under the GST Act. Recipients can pay the supplier by...

Indirect Tax Weekly Round-Up: 14 To 20 January 2024

Delhi High Court Delhi High Court Directs Customs Commissioner To Release Amount After Realising Redemption Fine, Penalty From Seized Foreign Currency Case Title: Oguljeren Hajyyeva Versus Commissioner Of Customs The Delhi High Court has directed the Customs Commissioner to release the remaining amount after realising the redemption fine and penalty from the seized foreign currency. Allahabad High Court UPGST | Truck Is Capital Asset Of Transporter, Seizure Without Notice...

GST ITC Can Be Availed On Roof Top Solar System As It Constitute Plant And Machinery: AAR

The Gujarat Authority of Advance Ruling (AAR) has ruled that roof-top solar systems with installation and commissioning constitute plant and machinery.The bench of Amit Kumar Mishra and Riddhesh Raval has observed that applicants are eligible to avail of ITC on rooftop solar systems with installation and commissioning under the GST Act.The applicant is engaged in the business of manufacturing and selling welding wires. The applicant supplies its products and services after discharging 8% GST....

2023 Annual Digest Of Indirect Tax Cases: CESTAT, AAAR & AAR

CESTAT Konkan Railway Not Liable To Pay Service Tax On Use Of Mangalore-Roha Line: CESTAT Case Title: Konkan Railway Corporation Ltd. Versus Commissioner of Service Tax, Mumbai The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Konkan Railway is not liable to pay service tax on the use of the Mangalore-Roha Line. Excavation And Raising Of Ore Classifiable Under “Business Auxiliary Service” And Not Under “Mining Service”: CESTAT ...

2023 Annual Digest Of GST Cases

Supreme CourtState Amendments Made To VAT Acts After GST Came Into Effect Are Invalid : Supreme Court Case Title: The State of Telangana & Ors. V. M/S Tirumala Constructions., Civil Appeal No(S). 1628 Of 2023 Citation : 2023 LiveLaw (SC) 927 A Division Bench of the Supreme Court, while deciding the appeals arising from judgments of Telangana, Gujarat and Bombay High Court with respect to the validity of VAT Amendment Act in their respective states, made several significant...

Tax Cases Weekly Round-Up: 31 December 2023 To 6 January 2024

Supreme Court Supreme Court Dismisses UP Govt.'s Appeal Against Allahabad HC Order Quashing Demand Of Rs. 235.52 Crores Against VIVO Case Title: State of Uttar Pradesh and Anr. v. M/s Vivo Mobile India Private Ltd. & Ors. On Thursday(January 4), the Supreme Court dismissed a Special Leave Petition filed by the State of Uttar Pradesh against the order of the Allahabad High Court quashing the demand of Rs. 235.52 Crores raised against Vivo Mobile India Private Limited raised...

Tax Cases Monthly Round Up: December 2023

Delhi High Court High-End KPO Services Provider Can't Be Compared With ITeS, Which Is BPO Services Provider: Delhi High Court Case Title: PCIT Versus Future First Info. Services Pvt. Ltd. Citation: 2023 LiveLaw (Del) 1301 The Delhi High Court has held that the high-end knowledge process outsourcing (KPO) services provider cannot be compared with the information technology-enabled services (ITeS), which fall under the category of BPO services provider. No Upward Adjustment...

18% GST Applicable On F-18 Drugs Used For Cancer Diagnosis: AAR

The Uttar Pradesh Authority of Advance Ruling (AAR) has held that 18% GST is applicable on F-18 drugs used for cancer diagnosis.The bench of Amit Kumar and Harilal Prajapati has observed that F18 is a radioisotope and fluorodeoxyglucose (18F-FDG) is a compound. The products being radioactive and compounds of the radioisotope 18F merit classification under heading 2844 only, although they satisfy the condition mentioned in Chapter 30, i.e., a diagnostic reagent designed to be administered to the...

Tax Cases Weekly Round-Up: 17 To 23 December, 2023

Delhi High Court High-End KPO Services Provider Can't Be Compared With ITeS, Which Is BPO Services Provider: Delhi High Court Case Title: PCIT Versus Future First Info. Services Pvt. Ltd. Citation: 2023 LiveLaw (Del) 1301 The Delhi High Court has held that the high-end knowledge process outsourcing (KPO) services provider cannot be compared with the information technology-enabled services (ITeS), which fall under the category of BPO services provider. No Upward...

Incentives Received Under “Atma Nirbhar Gujarat Sahay Yojna” Can't Be Considered As Subsidy, GST Applicable: Gujarat AAAR

The Gujarat Appellate Authority of Advance Ruling (AAAR) has held that incentives received under the “Atma Nirbhar Gujarat Sahay Yojna” dated May 16, 2020, declared by the Gujarat Government could not be considered subsidies, and GST is applicable.The bench of B V Siva Naga Kumari and Sameer Vakil has upheld the AAR's order in which it was held that the incentive received by the appellant, Rajkot Nagarik Sahakari Bank Ltd., is not a subsidy and is liable to GST. The ruling stated that the...