The final verdict of the Hon'ble Rajasthan High Court is yet to come but if the constitution of AAR and AAAR is declared as arbitrary and unconstitutional, then the fate of numerous decisions rendered till date and their binding nature would be a big question that would remain unanswered.
GST Circular contradicting relaxation provided during pandemic
Availability of ITC on expenses incurred for safety measures due COVID-19 pandemic
Is GST payable on sale of units/flats to landowner for free?
Wooden supply to Government Auction Department is supply as agent
Know GST Implications, rates, Input Tax Credit on the supply of a car for demonstration.
Transaction of import of goods is not covered by section 7 of CGST act, 2017 which is scope of supply hence Import of Goods transaction is not a supply transaction hence not chargeable to GST under GST act.
GST on Hotel Services is charged on the amount payable or actual amount charged (transaction value)and not on the declared tariff value.
Various rulings and judgments have been announced under GST. Here is a brief overview of the same.
Import of Services under GST - Taxability and Exemption
Input Tax Credit, GST refunds and Recovery of refunds- Roadblocks and way outs
GST LIVE Certification Course - 43rd Weekdays Batch(With Govt Certificate)