AAR cannot rule on taxability of inward services rendered by facilitators to applicant. Issue Whether an application for advance ruling is maintainable under Section 97(2) of the CGST Act when the question raised seeks to determine the GST liability on a transaction where the applicant is the recipient of services (inward supply) rather than the… Read More »
Inpatient Ayurvedic Treatment with Room Rent Under Five Thousand Rupees Is Exempt, But Outpatient Medicine Supplies Are Liable to GST Issue Whether the inpatient and outpatient healthcare services, including bundled medicines and room accommodation, provided by an Ayurvedic clinical establishment are eligible for GST exemption under Entry No. 74 of Notification No. 12/2017-Central Tax (Rate).… 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 »
Central Board of Direct Taxes (CBDT) has directed that in case of taxpayers of Kerala for whom the due date for filing of return of Income (ITR) and report of audit pertaining to AY 2018-19 was 31-10-2018 (extended deadline), all ITRs & audit reports filed till 28-02-2019 shall be deemed to have been filed by… Read More »