North American Coal GST Case: One of the most debated issues under GST has been the taxability of liquidated damages, penalties, and compensation received due to breach of contract. The main question is whether such amounts qualify as a supply of service (tolerating an act) under Schedule II, Entry 5(e) of the CGST Act, 2017, […]
HP India GST Case: The classification of supplies under GST as composite supply or mixed supply has been a recurring issue for businesses dealing with bundled products and services. The distinction is critical: In the case of In Re: M/s HP India Sales Pvt. Ltd. [2019 (8) TMI 30 – AAAR, Maharashtra], the dispute revolved […]
Cummins India GST Case: Under GST law, different registrations of the same legal entity across states are treated as distinct persons (Section 25(4), CGST Act). This principle has given rise to disputes about whether Head Office (HO) cost allocations to branches amount to “supply” under GST. In In Re: Cummins India Ltd. [TS-747-AAAR (MAH)-2021, AAAR […]
Caltech Polymers GST Case: The GST law defines “supply” broadly under Section 7 of the CGST Act, 2017, covering all forms of transactions for consideration in the course or furtherance of business.However, a frequent issue has been whether certain employee-related recoveries, especially canteen food expenses, qualify as taxable supplies. In In Re: M/s Caltech Polymers […]
Abbott Healthcare GST Case 2020: The GST law defines “supply” broadly to include almost every form of transfer of goods or services for consideration. However, its application becomes complex in business models involving placement of goods without direct sale. One such case was M/s Abbott Healthcare Pvt. Ltd. vs. Commissioner of State Tax before the […]
GST Lottery Validity: The levy of GST on lotteries has been a contentious issue since the introduction of the Goods and Services Tax in India. Under the CGST Act, Section 2(52), the definition of “goods” was expanded to include “actionable claims”, with certain exclusions. While most actionable claims were exempt, lotteries, betting, and gambling were […]
Mohit Minerals Case Summary: The Goods and Services Tax (GST) regime was introduced to create a unified tax system in India. However, its implementation also led to disputes, particularly in import transactions. One of the most debated issues was the levy of Integrated Goods and Services Tax (IGST) on ocean freight under the Reverse Charge […]
