No GST on goods sold at duty free shops in Mumbai airport: Bombay HC
5 years, 2 months ago

No GST on goods sold at duty free shops in Mumbai airport: Bombay HC

Live Mint  

Mumbai: In major relief to duty free shops, the Bombay High Court has ruled that goods and services tax cannot be levied on products sold at the duty free shops in Mumbai airport. "In view of the above exemption read with the duty free allowance available under the Baggage Rules applicable to arriving passengers, neither customs duty nor IGST is levied on such goods," it said. Such import of goods by arriving passengers across custom frontier as passenger baggage is therefore an exempt supply under the GST, hence no IGST is payable by either the duty free shop on its imports, or on supply to arriving passengers, it said. "The arriving passengers are also not required to pay any IGST on crossing the custom frontiers, in view of the above exemption read with the duty free allowance under the Baggage Rules."

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History of this topic

GST | Delhi HC Orders Refund Of Service Tax Paid On Ocean Freight, Cites Gujarat HC Judgment Declaring It Unconstitutional
2 weeks, 6 days ago

GST | Delhi HC Orders Refund Of Service Tax Paid On Ocean Freight, Cites Gujarat HC Judgment Declaring It Unconstitutional

Live Law  

The Delhi High Court on Thursday ordered the GST Department to refund the service tax paid by certain importers on ocean freight. The division bench also relied on judgment rendered by the Ahmedabad Bench of the CESTAT in Commissioner of Service Tax vs. Kiri Dyes and Chemicals Limited where it was held, “the issue whether Ocean Freight/ Sea Transportation service …

Regulatory Measures Under GST Laws Necessary To Prevent Tax Evasion, Not Violative Of Fundamental Right To Trade: Calcutta High Court
3 weeks ago

Regulatory Measures Under GST Laws Necessary To Prevent Tax Evasion, Not Violative Of Fundamental Right To Trade: Calcutta High Court

Live Law  

The Calcutta High Court has held that regulatory measures under the Goods and Services Tax Act cannot be labeled as violative of an assessee's right to trade/ business under Article 19 of the Constitution. Justice Rajarshi Bharadwaj reasoned that such regulatory measures are “necessary to ensure compliance and prevent tax evasion”. Such discrepancies undermined the accuracy of the petitioner's declarations, …

Fair Price Shops Supplying Essential Commodities To Ration Card Holders Are Not Liable To Charge GST To The State Government: West Bengal AAR
1 year, 6 months ago

Fair Price Shops Supplying Essential Commodities To Ration Card Holders Are Not Liable To Charge GST To The State Government: West Bengal AAR

Live Law  

The West Bengal Authority of Advance Ruling has ruled that Fair Price Shops supplying essential commodities, specifically Super Kerosene Oil, under the Public Distribution System to ration card holders are not liable to charge GST to the State Government.The bench of Sarthak Saxena and Joyjit Banik has observed that Entry 11A of Notification No. The West Bengal Authority of Advance …

Tax Cases Weekly Round-Up: 30 April to 6 May, 2023
1 year, 8 months ago

Tax Cases Weekly Round-Up: 30 April to 6 May, 2023

Live Law  

Supreme Court Case Title: State of Himachal Pradesh & Ors. Bombay High Court Directs Sales Tax Commissioner To Determine Applicability Of VAT On Road Tax, Insurance Premium, Octroi Duty Case Title: Modi Car Agencies Pvt. Case Title: Apca Power Private Limited Versus C.C.-Kandla The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the department …

Wholesale food grain trade exempted from GST levy
2 years, 5 months ago

Wholesale food grain trade exempted from GST levy

Deccan Chronicle  

Chennai: The transactions of unbranded food grains and other products dealt by wholesalers will be kept out of GST rates, the government told a traders body. The Cait, meanwhile, said it will launch a nationwide movement from July 26 to demand a new GST law and review of rules afresh for radical changes in the GST. It said both the …

GST new rates: Check full list of goods, services that get costlier, cheaper
2 years, 6 months ago

GST new rates: Check full list of goods, services that get costlier, cheaper

Live Mint  

The 47th GST council meeting was held under the chairmanship of Union finance minister Nirmala Sitharaman on Wednesday, during which, approval for changes in tax rates was given for several goods and services. Check what will get costlier in the coming month: Goods/Services Older rate New rate Printing, writing or drawing ink 12% 18% Knives, pencil sharpners, blades, forks, spoons, …

How apex court gives ‘supreme’ relief to businesses by ending double taxation on ocean freight
2 years, 7 months ago

How apex court gives ‘supreme’ relief to businesses by ending double taxation on ocean freight

Firstpost  

The SC judgement should act as a catalyst for the GST Council to review all legacy circulars and rules and remove all anomalies in law, making compliance simple and taxpayer-friendly, along with complying with the basic principle of law and canons of taxation With the advent of Goods and Services Tax regime, Excise, Service Tax, and State VATs were subsumed …

Importers, govt. duel in Supreme Court over GST on ocean freight
2 years, 11 months ago

Importers, govt. duel in Supreme Court over GST on ocean freight

The Hindu  

The government is engaged in a pitched legal battle in the Supreme Court against importers over its decision to levy Integrated Goods and Services Tax on ocean freight on a reverse charge basis. A hearing set for January 11 was postponed after two Judges on the Bench took ill. At the centre of the spat are two notifications issued on …

GST On Intermediaries : Bombay High Court Delivers Split Verdict On Constitutionality Of Section 13(8)(b) IGST Act
3 years, 6 months ago

GST On Intermediaries : Bombay High Court Delivers Split Verdict On Constitutionality Of Section 13(8)(b) IGST Act

Live Law  

A division bench of the Bombay High Court has delivered a split verdict on the constitutionality of Section 13 of the IGST Act, which imposes GST liability on services provided by intermediaries to persons located outside India.While Justice Ujjal Bhuyan has held the provision to be unconstitutional, Justice Abhay Ahuja dissented. A division bench of the Bombay High Court has …

Gujarat HC Quashes Notifications For Levying IGST On Ocean Freight Services [Read Judgment]
4 years, 11 months ago

Gujarat HC Quashes Notifications For Levying IGST On Ocean Freight Services [Read Judgment]

Live Law  

In a landmark judgment, the Gujarat High Court has held that imposition of Integrated Goods and Services Tax on ocean freight for services provided by a person in a non-taxable territory was impermissible and quashed two IGST notifications as ultra vires. "We have reached the conclusion no tax is leviable under the Integrated Goods and Services Tax Act, 2007, on …

Gujarat High Court holds IGST on ocean freight ‘ultra vires’
4 years, 11 months ago

Gujarat High Court holds IGST on ocean freight ‘ultra vires’

The Hindu  

The High Court of Gujarat has declared the imposition of integrated goods and services tax on ocean freight as ultra vires and held that such a levy was not permissible under the law. “We have reached the conclusion that no tax is leviable under the integrated goods and services tax Act 2017 on ocean freight for the services provided by …

GST on discounts puts retailers in a spot
5 years, 5 months ago

GST on discounts puts retailers in a spot

Live Mint  

New Delhi: Tax on discounts that manufacturers and wholesalers extend to retailers for passing on to consumers is becoming an area of confusion and possible litigation, say experts. The Central Board of Indirect Taxes and Customs had in June clarified that discounts that dealers get from manufacturers and wholesalers help in boosting sales and therefore amount to a taxable consideration …

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