Tax
DGFT Prohibits Import Of Apple If CIF Value Is Below Rs. 50 Per Kg
The Director General of Foreign Trade (DGFT) has amended the import policy condition for apples.The government has prohibited the import of apples if the cost, insurance, and freight (CIF) price is less than Rs. 50 per kilogram.The existing import condition for apples is free. As per the revised policy, it is prohibited. As per the revised policy, imports are "free" if the CIF value is above...
Prickly Heat Powder Is Not A ‘Medicine’ For The Purpose Of Sales Tax In Kerala & Tamil Nadu: Supreme Court
The Supreme Court Bench has held that prickly heat powders fall under the category of ‘medicated talcum powder’ and not ‘medicine’ for the purpose of sales tax under Kerala General Sales Tax Act, 1963 (“KGST Act”). Whereas, under the Tamil Nadu General Sales Tax Act, 1959 (“TNGST Act”), prickly heat powder would be taxed as a cosmetic.The Bench comprising of Justice S....
Tax Cases Weekly Round-Up: 30 April to 6 May, 2023
Supreme Court Section 16-B Of Himachal Pradesh General Sales Tax Act Is Not Ultra Vires Any Provision Of Law: Supreme Court Reiterates Case Title: State of Himachal Pradesh & Ors. vs M/s A.J. Infrastructures Pvt Ltd & Anr. Citation : 2023 LiveLaw (SC) 366 The Supreme Court has ruled that Section 16-B of the Himachal Pradesh General Sales Tax Act, 1968 (HPGST...
GSTN Notifies Deferment Of The Implementation Of Time Limit On Reporting Old E-Invoices
The Goods and Service Tax Network (GSTN) has notified the deferment of the implementation of a time limit on reporting old e-invoices.“It has been decided by the competent authority to defer the imposition of a time limit of 7 days on reporting old e-invoices on the e-invoice IRP portals for taxpayers with aggregate turnover greater than or equal to 100 crores by three months,” the...
12% GST Payable On Accommodation Building Located Outside The Boundary Of The Religious Place: AAR
The Ahmedabad Bench of the Authority of Advance Ruling (AAR) has ruled that GST is payable on accommodation buildings located outside the boundary of the religious place.The bench of Amit Kumar Mishra and Milind Kavatkar has observed that Nandini Ashram Trust is liable for GST registration in terms of Section 22 of the CGST Act, 2017, subject, however, to the threshold limit of his...
Departmental Action Demanding Service Tax At Visakhapatnam Unit Does Not Warranted Any Action In Kolkata Unit: CESTAT
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that departmental action demanding service tax at the Visakhapatnam unit does not warrant any action in the Kolkata unit.The bench of P.K. Chaudhary (Judicial Member) and K. Anpazhakan (Technical Member) has observed that the Commissioner has rightly dropped the proceedings initiated against...
Madras High Court Upholds The Cancellation Of Customs Duty Exemption Certificate Issued To Apollo Hospitals
The Madras High Court has cancelled the cancellation of the customs duty exemption certificate (CDEC) issued to the Apollo Hospitals.The bench of Justice S.M. Subramaniam has observed that the petitioner hospital has failed to establish that they have treated 40% of their outdoor patients in the hospital, where the imported medical equipment is installed. The petitioner hospital has also...
Bombay High Court Directs Dept. To Issue A Fresh Form-3 Under DTVSV After Giving Credit Of The Amount Paid Under The IDS
The Bombay High Court has held that the money lying in the corpus of the revenue had simply to be adjusted by way of a mathematical exercise and benefit accorded to the petitioner under the Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV).The bench of Justice Dhiraj Singh Thakur and Justice Kamal Khata directed the department to issue a fresh Form-3 after giving the petitioner credit for the...
CBIC Issues Guidelines For Special All-India Drive Against Fake Registrations
The Central Board of Indirect Taxes and Customs (CBIC) has issued the guidelines for the Special All-India Drive against fake registrations.A Special All-India Drive may be launched by all Central and State Tax Administrations during the period May 16–July 15, 2023, to detect suspicious or fake GSTINs, conduct requisite verification, and take further remedial action to weed out these...
Department Has No Right To File Revision Application In Case Of Refund Of Service Tax On Export Of Services: CESTAT
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the department has no right to file a revision application in case of refund or rebate of service tax on the export of services since no such provision has been made for Revenue to file a revision application.The bench of S. K. Mohanty (Judicial Member) and M. M. Parthiban (Technical Member)...
Mere Broad-Basing Of Entries Under Central Excise Tariff Act, Cannot Justify Re-Classification, Without Change In Nature, Character Or Use Of The Product: Supreme Court
The Supreme Court has ruled that the classification of a product under the Central Excise Tariff Act, 1985, cannot be changed merely on the ground of change of tax structure or tariff entries, without showing a change in the nature and character of a product or a change in the use of the product(Commissioner of Customs, Central Excise and Service Tax, Hyderabad vs Ashwani Homeo...
In 'Works Contract', Assessee Liable To Pay Service Tax On Service Element & Sales Tax On Goods Transferred : Supreme Court
The Supreme Court has ruled that the value of the service portion in the execution of the works contract has to be determined as per Rule 2A of Service Tax (Determination of Value) Rules, 2006, or as per the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007 (Composition Scheme), if adopted by the assessee, and that the assessee has to pay service tax on the...