DGFT liberalises and simplifies the policy for export of Drones/Unmanned Aerial Vehicles (UAVs) for civilian end uses from India.
Supply of medicines and other procedures to inpatients admitted to hospital for treatment is a composite supply exempt from tax, where principal supply is healthcare services falling under SAC 999311 which is exempt as per entry at Sl. No. 74 of Notification No. 12/2017 – Central tax, dated 28-6-2017.
Innovations Mediresearch (P.) Ltd.., In re – [2023] 151 taxmann.com 505 (AAR – RAJASTHAN).
HC directs dept. to reconsider refund claim of unregistered person since policy has evolved governing application for refund, post the date when impugned order was passed.
C. P. Ravindranath Menon v. Dy. Comm. of State Tax – [2023] 151 taxmann.com 458 (Bombay).
HC directs dept. to produce records relating to SCN to verify whether reasons to believe existed for issuance of notice.
Marjit Basumatary v. UOI – [2023] 151 taxmann.com 423 (Gauhati).
Incentive received under agreement from manufacturer for completion of targets, while goods were purchased from distributors, would not be treated as trade discount and the same would be liable to be included in taxable value.
Appellate Authority for Advance Ruling, Maharashtra MEK Peripherals India (P.) Ltd., In re – [2023] 151 taxmann.com 351 (AAR – MAHARASHTRA).
Limitation period for filing appeal u/s 107 of GST Act is not 120 days but 4 months.
Shri Ram Ply Products v. Addl. Comm. Grade 2 Appeal State tax – [2023] 151 taxmann.com 282 (Allahabad).