Section 15 – CGST Act – Since reimbursement of expenses for providing Motor Vehicle hire services is nothing but additional consideration for providing these services, therefore, service provider has to charge GST on whole amount of bill which includes monthly rentals plus night charges and fuel on mileage basis.
Uttarakhand Public Financial Strengthening Project, In re – [2023] 151 taxmann.com 5 (AAR – UTTARAKHAND).
Carbonated Beverage with Fruit Juice classifiable under TI 2202 99 20 of Customs Tariff for levy of IGST.
Commissioner of Customs (Prev.) v. Anutham Exim (P.) Ltd. – [2023] 150 taxmann.com 512 (SC).
GSTN issues new advisory on filing of declaration in Annexure V by GTA opting to pay tax under forward charge.
GSTN Update dated 31-5-2023.
Assets of a person falling u/s 122(1A) of CGST Act can be attached only by Commissioner who exercises jurisdiction in respect of said taxable person. Formation of opinion by Commissioner u/s 83 of CGST Act should be based on credible material having live link with formation of opinion.
Sidhivinayak Chemtech (P.) Ltd. v. PC, CGST – [2023] 150 taxmann.com 481 (Delhi).
CBIC issues Standard Operating Procedure for Scrutiny of Returns for FY 2019-20 onwards.
Instruction No. 02/2023 – GST, dated 26-5-2023.