No need to reverse ITC by manufacturer in respect of free replacement of parts or repair services, during warranty period.
Circular No. 195/07/2023-GST, dated 17-7-2023.
CBIC issues clarification on TCS liability in case of multiple E-commerce Operators in one transaction.
Circular No. 194/06/2023-GST, dated 17-7-2023.
CBIC issues clarification to deal with differences in ITC for the period 1-4-2019 to 31-12-2021.
Circular No. 193/05/2023-GST, dated 17-7-2023.
CBIC issues clarification on charging of interest in cases of wrong availment of IGST.
Circular No. 192/04/2023-GST, dated 17-7-2023.
Service tax was not leviable on User Development Fee collected by airport developer from passengers at Airport.
Central GST, Delhi v. Delhi International Airport Ltd. – [2023] 152 taxmann.com 324 (SC).
Hostel accommodation with food is not treated as composite supply if inhabitants can obtain food from other sources.
Mody Education Foundation, In re – [2023] 152 taxmann.com 281 (AAAR – Rajasthan).