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 »
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 »
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 »
Advance Ruling Application Is Inadmissible When Question Concerns Third-Party Supply Liability Rather Than Applicant’s Supply Advance Ruling Application Is Inadmissible When Question Concerns Third-Party Supply Liability Rather Than Applicant’s Supply Issue Whether an application for an advance ruling under Section 97 is admissible when the questions raised pertain to the taxability, registration, and invoicing liabilities… Read More »
Advance Ruling Application for Completed Transactions Is Inmaintainable Under Section 95(a) Issue Whether an Advance Ruling application under Section 97 is maintainable for completed transactions, whether the Appellate Authority for Advance Ruling (AAAR) has the jurisdiction to examine maintainability even if admitted by the Authority for Advance Ruling (AAR), and whether arbitral award receipts for… Read More »
Sun-Cured Tobacco Leaves Subject to Grading and Butting Remain Classifiable Under Heading 2401 Issue Whether sun-cured tobacco leaves procured from farmers and supplied after storage, grading, bundling, and butting remain classifiable as unmanufactured tobacco leaves under Heading 2401, attracting 2.5% CGST and 2.5% SGST. Facts The respondent proposed to engage in trading sun-cured tobacco leaves… Read More »
Disassembled E-Rickshaw Components Traded Individually Are Classifiable as Parts and Not Complete Vehicles Under Heading 8703 Issue Whether supply of e-rickshaw components in knocked-down condition (CKD/SKD) qualifies for classification as an electrically operated vehicle under Heading 8703 by virtue of Rule 2(a) of the General Rules for Interpretation, or as individual parts. Facts The respondent… Read More »
Reimbursement of Electricity Charges at Actuals by Facility Manager Qualifies as Pure Agent Service Exempt from GST Issue Whether electricity charges recovered at actual cost on a pro-rata basis without markup by a facility management provider qualify for exclusion as a pure agent under Rule 33, thereby avoiding GST liability. Facts Service Provider & Project:… Read More »
In-Restaurant Supply of Tobacco and Herbal Hookah Flavours Qualifies as Supply of Goods, Not Restaurant Service Issue Whether the in-premises supply of tobacco-based and herbal hookah flavours by a restaurant qualifies as a “restaurant service” under Paragraph 6(b) of Schedule II to the CGST Act, 2017 / WBGST Act, 2017, or constitutes a separate supply… Read More »