Home Highlights November 2018 Year 2018 This

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1. Clarification regarding applicability of GST on additional / penal interest - Corrigendum issued - No GST on Penal Interest where goods purchased on installments (EMI)...

2. Levy of GST - Penal Interest for delayed payment of EMI - The penalty recovered by the appellant does not get covered by the term ‘penal interest’ as used by the...

3. Levy of anti-dumping duty - Software downloaded electronically - Absence of mechanism to levy and collect duty - no duty can be levied and collected on software...

4. Levy of GST - Residential Welfare Association (RWA) - maintenance charges collected by the applicant from its members - activity of procuring Goods and Services from...

5. Levy of Service tax - re-instatement interest collected on lapsed insurance policy - The manner in which interest has to be paid is governed by the terms of contract...

6. Levy of Service tax - user development fee levied and collected by the airport operation, maintenance and development entities - As part of the Union’s economic...

7. ₹ 1,10,828 crore GST Gross Revenue collected for January, 2020

8. Levy of GST - activity of maintaining the facilities at the layout from the funds collected from the members of the Society - Taxable as supply of service - The amount...

9. GST revenue collections for February 2018 (received in February/March upto 26th March) stand at ₹ 85,174 crore; ₹ 14,945 crore collected as CGST, ₹...

10. Eligibility for tax exemption under GST Act - mixed supply - ticket charges collected in relation to an Agricultural exhibition - The Advance ruling authority concluded...

11. Levy of interest on deferential duty - price increase retrospectively - amount collected through supplementary invoices - levy of interest confirmed - HC

12. Levy of GST - Valuation - Resident Welfare Association (RWA) collecting monthly maintenance charges - Any amounts collected periodically along with the monthly...

13. Taxable supply or not - Entry fee collected from the visitors/ devotees/ pilgrim by the applicant - Service provided i.e darshan/visit of Temple Hall - The Authority for...

14. Default in payment of GST in spite of the fact that amount was deposited in Electronic Cash Ledger (ECL) - delay in filing of GSTR-3B returns - High Court observed that,...

15. Levy of GST - transmission or distribution of electricity services provided by them is exempt from GST - various charges collected along with network/wheeling charges,...