Google strengthening our presence in Alabama through new investments and community support Google strengthening our presence in Alabama through new investments and community support. Google has announced a $1.5 billion investment for 2026 and 2027 to expand its data center campus in Jackson County, Alabama. Operating since 2019 on a repurposed former coal-plant site, the… Read More »
Google Fitbit Air is now HSA/FSA eligible in the U.S. Google Fitbit Air is now HSA/FSA eligible in the U.S. The Google Fitbit Air 1 is now officially certified as Health Savings Account (HSA) and Flexible Spending Account (FSA) eligible for qualifying customers, giving you more ways to prioritize your wellbeing without the extra financial friction. Whether you’re… Read More »
SwiftUI previews and hot reload in Codex SwiftUI previews and hot reload in Codex More of the iOS app loop, now inside Codex. OpenAI Codex features a “Build iOS Apps” plugin that natively integrates SwiftUI previews and hot reloading. This tool embeds the core parts of the iOS development loop directly into the AI agent… Read More »
GST CASE LAW DIGEST 15.09.2026 Relevant Act Section(s) / Rules Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 2(45) vs. GTA A.V. Cargo Migrators LLP, In re Click Here An online booking platform connecting vehicle owners with customers for a commission qualifies as an Electronic Commerce Operator (ECO), not… Read More »
ITC Admissible On Factory Tower Serving As Essential Structural Support For Plant And Machinery Issue Whether a 163-meter reinforced concrete tower (VCV Tower) constructed specifically to house and vertically align high-voltage cable manufacturing equipment qualifies as an exempt “foundation or structural support to plant and machinery” under Section 17(5), thereby making Input Tax Credit (ITC)… Read More »
GST Registration Restored On Condition Of Filing All Pending Returns And Paying Outstanding Dues Issue Whether a GST registration cancelled due to the continuous non-filing of statutory tax returns for six months can be restored via writ jurisdiction, and what conditions the taxpayer must fulfill to achieve restoration. Facts The petitioner is a proprietorship concern… Read More »
ITC On Industrial Land Lease Rentals For Factory Construction Remains Blocked Including Pre Post Construction And Vacant Areas Issue Whether a manufacturing company is eligible to claim Input Tax Credit (ITC) on the GST charged on annual lease rentals for land taken from the Government to construct its factory building. Whether such ITC on lease… Read More »
Authority For Advance Ruling Rejects Maintainability Of Academic Application Based On Hypothetical Scenarios Issue Whether an application filed before the Authority for Advance Ruling (AAR) is legally maintainable when the queries are based on hypothetical, academic scenarios intended for future client advisory rather than an actual or proposed supply undertaken by the applicant themselves. Facts… Read More »
Relevant Date For Refunding Unutilised ITC On Exports Governed By Return Due Dates Not Original Export Timelines Issue Whether the “relevant date” for calculating the two-year limitation period for a refund of unutilized Input Tax Credit (ITC) accumulated from zero-rated exports should be determined by the date of actual export under Explanation 2(a) to Section… Read More »
Bakery Items Sold Without Preparation Constitute Supply Of Goods Whereas On Site Assembled Food Counts As Restaurant Service Issue Whether the sale of pre-manufactured bakery products through retail outlets without any further cooking or preparation constitutes a “supply of goods” or a “restaurant service” under GST. Whether the on-site blending and baking of semi-finished items… Read More »