Electricity Charges Recovered at Actuals by Maintenance Entities Excluded from GST Value: WBAAR
WBAAR rules that electricity charges recovered at actual cost without markup qualify as pure-agent recovery and are excluded from taxable value.
Ruled Paper Remains Under Heading 4802; NIL GST Depends on Actual End-Use: WBAAR
HSN 4802 Paper for Exercise Books Qualifies for GST Exemption: WBAAR
Overseas Student Recruitment Is Intermediary Service Under GST: Kerala AAR
Professional Coaching for ACCA, CMA and CPA Not GST Exempt: Kerala AAR
Unsigned, Unstamped Sale Agreement Cannot Prove Cash Receipt: ITAT Deletes Section 271DA Penalty
Section 69A Addition Deleted for Excel-Sheet Entries Without Unexplained Money: Delhi ITAT
AO Cannot Reopen Assessment Concluded by Settlement Commission: SC
Layered Loans Used to Acquire Promoters’ Shares Constitute Benami Transaction: SAFEMA
Jalandhar CAs Seek Tax Audit Due Date Extension to 31 October 2026
Service Concession Arrangements under Ind AS 115: Accounting for BOT Bus Stops
ICAI Guidance Note on Financial Statements of Non-Corporate Entities: Phase II from April 1, 2026
Analysis of Notifications and Circulars for Week Ending 6th September 2026
New Residential Villa Projects Taxable at 5% Without ITC: Kerala AAR
Kerala AAR holds post-1 April 2019 non-affordable RREP villas taxable at effective 5% GST without ITC; higher-rate option with ITC unavailable.
Nata De Coco Classifiable Under HSN 21069099, GST Rates Clarified: Kerala AAR
Kerala AAR classifies Nata De Coco under HSN 21069099, taxable at 18% up to 21.09.2025 and 5% from 22.09.2025.
Aquaculture Gear Boxes Taxable at 18% GST Under HSN 84834000: Tamil Nadu AAR
Tamil Nadu AAR holds aquaculture aerator gear boxes taxable at 18% under HSN 84834000 and separate spares under HSN 84839000.
Author was Member of ICAI- Capacity Building Committee 2010-11 and ICAI- Committee for Direct Taxes 2011-12…
I am Delhi Delhi-based advocate specializing in tax litigation and advisory, especially to corporates. I represent…
Contributor on tax, GST and corporate-law developments.
