Hotel facilitator not pure agent; total amount charged from end-customer, including room rent, taxable. Issue Whether a travel and accommodation booking facilitator qualifies as a “pure agent” under Rule 33 of the CGST/WBGST Rules, 2017 to exclude hotel room rent charges from its taxable value. What is the appropriate classification, applicable tax rate, and taxable… Read More »
Composite Works Contract For Katol Nagar Parishad Exempt Under Entry 3A As Goods Share Was Below 25% Issue Whether a composite works contract executed for a Local Authority involving underground sewerage infrastructure qualifies for GST exemption under Entry 3A of Notification No. 12/2017-Central Tax (Rate) from 25 January 2018 onwards. Facts Contractor & Project: The… Read More »
Papad Khar Classifiable Under Heading 2836 Taxable at 18% Without Exemption Parity With Exempt Final Output Papad Issue Classification & Rate of Tax: Whether “Papad Khar” (a mixture of 70% sodium chloride, 15% sodium carbonate, and 15% sodium bicarbonate) is classifiable under Heading 2501 (5%), Heading 2102 (5%), or Heading 2836 (18%). Exemption Applicability: Whether… Read More »
Sale and Renting of Commercial Premises Attract GST, While Proportionate ITC Admissible Only for Pre-OC Sales Issue Taxability & Classification of Under-Construction Units: Whether the construction and sale of commercial units in an under-construction building constitute a taxable supply under Heading No. 9954, and whether GST applies where the entire consideration is received after the… Read More »
Self-invoice value for imported IT support services from a related foreign affiliate is deemed open market value under Rule 28 when full ITC is available. Issue Whether the value declared in the self-invoice raised by a GST-registered recipient for import of IT support services from a related foreign entity under reverse charge can be deemed… Read More »
Self-invoice value for imported IT support services from a related foreign affiliate is deemed open market value under Rule 28 when full ITC is available. Issue Whether the value declared in the self-invoice raised by a GST-registered recipient for import of IT support services from a related foreign entity under reverse charge can be deemed… Read More »
Supply of Earmarked MHADA Flats with Additional FSI Incurred Pre-OC Is Taxable Works Contract Benchmarked at Open Market Value Issue Whether the supply of 19 MHADA flats by a real estate developer constitutes a taxable works contract service under GST when sale agreements and monetary considerations occur post-OC, but non-monetary consideration (additional FSI) was received… Read More »
Electric Vehicles Retain Classification Under Headings 8703 and 8711 Attracting 5% GST Even Without Battery Issue Whether electrically operated two-wheelers and three-wheelers (e-rickshaws, e-carts, e-scooters, etc.) supplied without batteries retain their classification under CTH 8703 and CTH 8711 to qualify for the concessional 5% GST rate under Schedule I of Notification No. 09/2025 – Central… Read More »
Gratuitous Permanent Transfer of Running Business Between Distinct Persons Constitutes Supply Under GST Issue Whether the proposed permanent transfer of an entire running business from a sole proprietorship to a Limited Liability Partnership (LLP) without consideration constitutes a “supply” under Section 7 of the Central Goods and Services Tax Act, 2017 / West Bengal Goods… Read More »
Agro-Residue Boards Without Synthetic Binders Are Classifiable as Fibreboard Under Heading 4411 Qualifying for Concessional GST Issue Whether boards manufactured from agricultural crop residues without synthetic binders qualify as “fibreboard” under Heading 4411 rather than “particle board” under Heading 4410 of the Customs Tariff Act. Whether such agro-residue fibreboards qualify for the concessional tax rate… Read More »