Home Highlights August 2014 Year 2014 This

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1. Valuation - inclusion of packing material supplied by customer in assessable value - in terms of section 4 read with Rule 6 of valuation Rules, 2000, the packing...

2. Classification of supply - supply of goods or supply of services - supply of print on flex - Immaterial of the fact that whether the content is supplied by the customer...

3. Valuation of taxable services - inclusion of value of free supply - tax has been demanded by inclusion of the value of free supply of materials such as cement and steel...

4. Valuation of Supply - the amount received by the applicant in this regard shall form a part of the value of supply on which tax shall be levied in terms of sub-section...

5. Levy of GST - valuation of Supply - transport of goods - inclusion of value of free diesel filled by service recipient under the accepted terms of contractual agreement...

6. Valuation - Supply of tangible goods service - Supply of piped natural gas - inclusion of charges collected for supply of pipes and measuring equipment to its customers...

7. Works contract service - valuation - inclusion of material supplied free of cost by the service provider in assessable value - CESTAT has confirmed the demand - SC...

8. Valuation of taxable services - inclusion in assessable value, the items supplied on free of cost - the decision of the Supreme Court in Bhayana Builders are clearly...

9. Valuation of the taxable service - inclusion of value of free supply - construction of commercial or industrial complex - The value of goods and materials supplied free...

10. Valuation - non-inclusion of the value of goods/material supplied under the supply work orders in valuing the taxable service - The valuation framework as contained in...

11. Classification of Supply - sale from the portion of the sweetmeats and bakery shop - input tax credit - Supply of food and beverages from the sweetmeats counter by the...

12. Job-work - supply of goods or supply of services - use of own material substantially - the value of the material used/ skill and labour applied by them and the value of...

13. CENVAT Credit of Free supply - MRP based valuation - manufacture of razor and razor blades - inclusion of duty free blades and availing Cenvat Credit - Equating such...

14. Valuation of supply - Rate of tax - Amount received by applicant from manpower service recipient towards food supply to workers, who are employees of applicant, shall be...

15. Time of supply of goods - facility of supply of different types of Pre-Paid Instruments (PPI's) - Voucher by GST law is recognized as an instrument of consideration...