Juristway

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GST: The High Court restored a petitioner's cancelled GST registration, finding the cancellation order invalid due to its lack of reasons and violation of natural justice. The show-cause notice lacked details about the alleged wrongdoing, hearing venue/time, and specific transactions in question. Additionally, the petitioner wasn't given a proper opportunity to be heard. [2023-juristway.com -2538-HC(Delhi)-GST] #gst #juristway

GST: A company providing subsidized canteen meals to employees through itself or a third party must pay GST on the subsidized amount paid by employees, not the company's cost. This applies even if the canteen falls under a mandatory requirement due to employee count. [2023-juristway.com-2513 -AAR(Tamilnadu)-GST/IT] #gst #juristway

GST: Importers cannot claim input tax credit (ITC) under the GST Act for Basic Customs Duty (BCD), Countervailing Duty (CVD), and Special Additional Duty (SAD) paid due to non-fulfillment of their EPCG export obligation, even if the obligation started before GST and ended after. [2023-juristway.com -2512-AAR(Tamilnadu)-GST/Customs] #gst #juristway

GST: Airbus' supply of aircrafts and bundled maintenance services to the applicant constitutes a composite supply classified under CTH 8802, attracting 5% GST. Notably, the value of supply includes the free maintenance services, even though provided contractually. Advance payments for this supply are exempt from GST. [2023-juristway.com -2492-AAR(Gujarat)-GST] #gst #juristway

GST: In a landmark decision, the Madras High Court permits a petitioner to rectify and upload GSTR-1 statements with Input Tax Credit (ITC) for August 2017 - January 2018, despite past limitations to amend such statements. [2023-juristway.com -2487-HC(Madras)-GST] #gst #juristway 

GST: Renting furnished units with shared amenities like food and cleaning on a monthly basis to students and working women does not qualify as "renting of residential dwelling" exempt from GST. These services are instead classified as accommodation services akin to hostels or guesthouses and are taxable at 12% GST. [2023-juristway.com -2486-AAR(Karnataka)-GST] #gst #juristway 

GST: Payments received by landlords for early termination of leases by tenants, even called penalties, are considered taxable supplies under GST in India. These are classified as "real estate services" and taxed at 18% GST (9% CGST + 9% SGST). [2023-juristway.com -2485-AAR(Karnataka)-GST] #gst #juristway 

GST: Two-wheeler seat covers are not classified under HSN codes 9401 2000 or 87089900, but under HSN code 87149990 with a combined GST rate of 14%. [2023-juristway.com -2484-AAR(Tamilnadu)-GST] #gst #juristway

GST: The court ruled that providing canteen facilities to employees, even at subsidized rates, constitutes a taxable "supply of service" and attracts GST. The employer, despite bearing a portion of the cost, must pay GST on the amount recovered from employees for the service. [2023-juristway.com -2483-AAR(Tamilnadu)-GST] #gst #juristway