Vyapar Acquires Suvit to Transform India’s MSME and Tax Professional Ecosystem

Vyapar Acquires Suvit to Transform India’s MSME and Tax Professional EcosystemGSTDated:- 28-11-2025PTIBengaluru (Karnataka) [India], November 28: A bold step toward India’s most powerful accounting-tech ecosystem — Vyapar, one of the country’s leading bus

Vyapar Acquires Suvit to Transform India’s MSME and Tax Professional Ecosystem
GST
Dated:- 28-11-2025
PTI
Bengaluru (Karnataka) [India], November 28: A bold step toward India's most powerful accounting-tech ecosystem — Vyapar, one of the country’s leading business management platforms, has fully acquired Suvit, an AI-powered automation accounting software recognised by the Institute of Chartered Accountants of India (ICAI). The acquisition marks a significant step toward creating a connected digital ecosystem for MSMEs, CA and Tax Professionals, offering them a unified platform for business management, automation, and compliance.
Empowering MSMEs through a Unified Digital Future
India’s MSMEs form the backbone of the

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equip tax professionals to handle more clients and manage their compliance efficiently. Ensuring to reduce their time and effort significantly. ”
Suvit’s Role in the Next Phase of Growth
Founded by Ankit Virani, Suvit has become a trusted automation platform that helps tax professionals and businesses save as much time as possible on manual data entry and GST reconciliation. Its AI-led platform automates pre-accounting processes, enhances accuracy, and improves decision-making with advanced analytics.
“Suvit was built to simplify compliance for tax professionals,” said Ankit Virani, Founder and CEO of Suvit. “Joining Vyapar allows us to extend this vision to millions of MSMEs, combining automation and accessibility to deliv

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ement features, enabling them to handle multiple clients with greater ease.
Together, Vyapar and Suvit are redefining how India’s small businesses manage their financial operations, reducing complexity and improving compliance accuracy by driving the overall operational efficiency across the MSME landscape.
About Vyapar
Vyapar GST Billing and Accounting Software company is a Bengaluru-based business management solutions provider dedicated to simplifying financial operations for India’s SMEs.
With a mission to make business management effortless and affordable for MSMEs, Vyapar provides a comprehensive suite of tools that integrate billing, accounting, inventory management, GST filing, and cash flow management into a single, seam

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Coordinated CGST action ordered to avoid parallel adjudication, clarifying taxpayer duties under Section 6(2)(b) CGST Act

Coordinated CGST action ordered to avoid parallel adjudication, clarifying taxpayer duties under Section 6(2)(b) CGST ActCase-LawsGSTHC disposed of the writ petition by directing coordinated action between Central and State GST authorities in line with bi

Coordinated CGST action ordered to avoid parallel adjudication, clarifying taxpayer duties under Section 6(2)(b) CGST Act
Case-Laws
GST
HC disposed of the writ petition by directing coordinated action between Central and State GST authorities in line with binding precedent on Section 6(2)(b) CGST Act. HC noted that Central authority has already issued a show cause notice, while State authority has issued prior summons and DRC-01A intimation. The petitioner is mandated to appear before t

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ITC disallowance on non-motor insurance under s.17(5) CGST Act quashed due to factual misclassification of policy

ITC disallowance on non-motor insurance under s.17(5) CGST Act quashed due to factual misclassification of policyCase-LawsGSTHC allowed the writ petition filed by the assessee, holding that the disallowance of Input Tax Credit (ITC) under s.17(5) CGST Act

ITC disallowance on non-motor insurance under s.17(5) CGST Act quashed due to factual misclassification of policy
Case-Laws
GST
HC allowed the writ petition filed by the assessee, holding that the disallowance of Input Tax Credit (ITC) under s.17(5) CGST Act on insurance premium was without jurisdiction and based on an erroneous factual premise. The revenue had treated the insurance policy as motor vehicle insurance, whereas the record clearly showed it was for stock, premises, STFI cov

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Writ against GST show cause notice dismissed, assessees directed to pursue statutory remedy on classification dispute

Writ against GST show cause notice dismissed, assessees directed to pursue statutory remedy on classification disputeCase-LawsGSTThe HC dismissed the writ petitions challenging the show cause notice on GST classification, holding them non-maintainable in

Writ against GST show cause notice dismissed, assessees directed to pursue statutory remedy on classification dispute
Case-Laws
GST
The HC dismissed the writ petitions challenging the show cause notice on GST classification, holding them non-maintainable in view of the efficacious alternative statutory remedy. It was held that the proper Adjudicating Authority had issued the notice, and the case did not disclose either lack of jurisdiction or violation of natural justice to justify writ

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Paisabazaar Deepens Retail Reach in NCR, will offer Udyam and GST Services for Small Businesses

Paisabazaar Deepens Retail Reach in NCR, will offer Udyam and GST Services for Small BusinessesGSTDated:- 27-11-2025PTIGurugram, Haryana, India (NewsVoir) Furthering its mission to enable underserved consumers to access financial products and make informe

Paisabazaar Deepens Retail Reach in NCR, will offer Udyam and GST Services for Small Businesses
GST
Dated:- 27-11-2025
PTI
Gurugram, Haryana, India (NewsVoir) Furthering its mission to enable underserved consumers to access financial products and make informed choices, Paisabazaar has introduced Udyam registration, GST registration, and GST filing services across its retail stores. These services are aimed at self-employed individuals—one of the most credit-challenged segments—who often face barriers arising from inadequate documentation, insufficient financial records, and limited familiarity with digital channels.
At these stores, trained experts would provide consumers with expert advice, curated recommendations accordi

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consumers can walk in and also explore various credit options, such as business loans, personal loans, home loans, etc., at these stores and get end-to-end assistance in choosing the right option for their credit requirements.
In addition to these services, consumers visiting Paisabazaar retail stores can check their free credit score and explore the best available loan and credit offers. Trained experts also assist them in understanding their credit profile, improving their credit health, and making better financial decisions.
Currently, Paisabazaar retail stores are operational in Gurugram (Jail Road), Noida (Sector 15) and New Delhi (Lajpat Nagar), where consumers can avail Udyam, Aadhaar and GST registration, along with expert assi

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GST rate rationalisation boosts consumption; economy to maintain growth momentum: FinMin report

GST rate rationalisation boosts consumption; economy to maintain growth momentum: FinMin reportGSTDated:- 27-11-2025PTINew Delhi, Nov 27 (PTI) The GST rate rationalisation gave a “measurable” boost to consumption, and the Indian economy is on a stable foo

GST rate rationalisation boosts consumption; economy to maintain growth momentum: FinMin report
GST
Dated:- 27-11-2025
PTI
New Delhi, Nov 27 (PTI) The GST rate rationalisation gave a “measurable” boost to consumption, and the Indian economy is on a stable footing to navigate risks and maintain growth momentum through the current fiscal, a finance ministry report said on Thursday.
The Finance Ministry's Monthly Economic Review for October said that with inflationary pressures easing and recent tax reforms boosting household disposable incomes, the near-term consumption outlook appears increasingly positive.
Retail inflation has reached an all-time low in the current series, dropping to 0.25 per cent in October 2025, down from

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re evident over the next two quarters,” it added.
Effective September 22, the GST rates on about 375 items were slashed, making mass consumption items cheaper. Also, GST rates of 5, 12, 18, and 28 per cent have been clubbed into two rates of 5 per cent and 18 per cent, resulting in a reduced price of 99 per cent of daily use items.
The finance ministry report said the external environment remains characterised by elevated trade policy uncertainty, though global pressures have moderated relative to earlier peaks.
With regard to growth prospects, it said that various independent economic assessments place real GDP growth for Q2 FY26 in the range of 7–7.5 per cent, indicating continued strength in underlying economic activity.
Overal

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sustained public capital expenditure, and firming rural and urban demand places the economy on a stable footing, positioning it to navigate emerging risks and preserve its growth momentum through the remainder of FY26,” said the Monthly Economic Review.
The report said that corporate performance remained healthy during the month, with sustained profitability and stable balance sheets. Domestic financial markets continue to draw strength from firm institutional participation.
The report called for structural reforms to sustain and accelerate job creation in the economy.
In a bid to reform the labour markets, the Government of India has implemented 4 Labour Codes: the Code on Wages, 2019; the Industrial Relations Code, 2020; the Code on

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Assessment under AGST Section 73 quashed for no proper show cause; DRC-01 summary not valid notice under Rule 142

Assessment under AGST Section 73 quashed for no proper show cause; DRC-01 summary not valid notice under Rule 142Case-LawsGSTHC held that the assessment proceedings under Section 73 of the AGST Act, 2017 were vitiated for violation of principles of natura

Assessment under AGST Section 73 quashed for no proper show cause; DRC-01 summary not valid notice under Rule 142
Case-Laws
GST
HC held that the assessment proceedings under Section 73 of the AGST Act, 2017 were vitiated for violation of principles of natural justice, as no proper and prior show cause notice under Section 73(1) was issued to the petitioner. Service of only a Summary of Show Cause Notice in Form GST DRC-01 and an Attachment to Determination of Tax was held not to satisfy

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Relief Denied Under Art. 226 for GST Fraud Scheme Despite s.68 and r.138 Compliance; Costly Seizure Upheld

Relief Denied Under Art. 226 for GST Fraud Scheme Despite s.68 and r.138 Compliance; Costly Seizure UpheldCase-LawsGSTHC held that, although the procedural requirements under s.68 and r.138 CGST Rules for movement of goods were ostensibly complied with an

Relief Denied Under Art. 226 for GST Fraud Scheme Despite s.68 and r.138 Compliance; Costly Seizure Upheld
Case-Laws
GST
HC held that, although the procedural requirements under s.68 and r.138 CGST Rules for movement of goods were ostensibly complied with and the vehicle was no longer in transit, the petitioner's conduct disentitled it to equitable relief under Art. 226. The record established that the petitioner, in collusion with others, had devised a systematic scheme to defraud the

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Pre-deposit already paid under protest held sufficient, appeal restored and remanded for decision on merits

Pre-deposit already paid under protest held sufficient, appeal restored and remanded for decision on meritsCase-LawsGSTHC allowed the writ petition, holding that the appellate authority (R-1) had erred in dismissing the petitioner’s appeal for alleged non

Pre-deposit already paid under protest held sufficient, appeal restored and remanded for decision on merits
Case-Laws
GST
HC allowed the writ petition, holding that the appellate authority (R-1) had erred in dismissing the petitioner's appeal for alleged non-compliance with the mandatory 10% pre-deposit requirement. HC held that the amount already deposited by the petitioner under protest constituted sufficient compliance with the statutory pre-deposit condition and ought to have been r

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Writ Petition Rejected: GST S.73 Order Challenge Barred for Bypassing S.107 Appeal and Limitation under Arts.226/227

Writ Petition Rejected: GST S.73 Order Challenge Barred for Bypassing S.107 Appeal and Limitation under Arts.226/227Case-LawsGSTThe HC dismissed the writ petition filed by A against the adjudication order passed under S.73 of the GST Act on the ground of

Writ Petition Rejected: GST S.73 Order Challenge Barred for Bypassing S.107 Appeal and Limitation under Arts.226/227
Case-Laws
GST
The HC dismissed the writ petition filed by A against the adjudication order passed under S.73 of the GST Act on the ground of non-maintainability. It held that a statutory appellate remedy under S.107 was available and the appellate authority's power to condone delay is strictly confined to an additional thirty days beyond the initial three-month limitation

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Single appeal allowed under Section 107 CGST Act against consolidated DRC-07 demand order spanning multiple financial years

Single appeal allowed under Section 107 CGST Act against consolidated DRC-07 demand order spanning multiple financial yearsCase-LawsGSTHC adjudicated a writ petition challenging a consolidated SCN (DRC-07) and resultant common order dated 3 February 2025

Single appeal allowed under Section 107 CGST Act against consolidated DRC-07 demand order spanning multiple financial years
Case-Laws
GST
HC adjudicated a writ petition challenging a consolidated SCN (DRC-07) and resultant common order dated 3 February 2025 covering multiple financial years under CGST. HC held that, notwithstanding the multi-year demand, a single, common order permits the assessee (Petitioner) to file one consolidated statutory appeal under Section 107 CGST Act before t

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Negative blocking of ITC beyond available credit held ultra vires Rule 86A; excess electronic ledger block quashed

Negative blocking of ITC beyond available credit held ultra vires Rule 86A; excess electronic ledger block quashedCase-LawsGSTHC examined the challenge to negative blocking of ITC in the petitioner’s electronic credit ledger beyond the credit actually ava

Negative blocking of ITC beyond available credit held ultra vires Rule 86A; excess electronic ledger block quashed
Case-Laws
GST
HC examined the challenge to negative blocking of ITC in the petitioner's electronic credit ledger beyond the credit actually available on the relevant date. Relying on its earlier ratio in Rawman Metal & Alloyes and concurring with views of other HCs that negative blocking is ultra vires Rule 86A, the HC held the impugned communication/order invalid to the ex

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GST registration cancellation without reasons violates natural justice; mechanical orders set aside, registration restored under Section 29 CGST Act

GST registration cancellation without reasons violates natural justice; mechanical orders set aside, registration restored under Section 29 CGST ActCase-LawsGSTThe HC held that the cancellation of the petitioner’s GST registration violated principles of n

GST registration cancellation without reasons violates natural justice; mechanical orders set aside, registration restored under Section 29 CGST Act
Case-Laws
GST
The HC held that the cancellation of the petitioner's GST registration violated principles of natural justice, as the SCN was devoid of reasons and the Adjudicating Authority failed to consider the petitioner's timely replies and supporting documents. The HC found the orders of the Adjudicating Authority to be mechanical, temp

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Delay in Section 107 CGST appeals, refunds violates one-year limit; authority ordered to decide by 10 January 2026

Delay in Section 107 CGST appeals, refunds violates one-year limit; authority ordered to decide by 10 January 2026Case-LawsGSTThe HC held that the prolonged non-disposal of statutory appeals filed in 2021, 2022, and 2023 under Section 107 of the CGST Act,

Delay in Section 107 CGST appeals, refunds violates one-year limit; authority ordered to decide by 10 January 2026
Case-Laws
GST
The HC held that the prolonged non-disposal of statutory appeals filed in 2021, 2022, and 2023 under Section 107 of the CGST Act, 2017, and consequential delay in refund, was contrary to the statutory mandate requiring disposal within one year. Observing that such undue delay and blocking of refunds adversely affects business, the HC directed the Appellate Aut

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Allahabad HC slams GST authorities for cancelling registration without assigning reasons

Allahabad HC slams GST authorities for cancelling registration without assigning reasonsGSTDated:- 26-11-2025PTIPrayagraj (UP), Nov 26 (PTI) The Allahabad High Court has come down heavily on GST authorities for passing frequent orders for the cancellation

Allahabad HC slams GST authorities for cancelling registration without assigning reasons
GST
Dated:- 26-11-2025
PTI
Prayagraj (UP), Nov 26 (PTI) The Allahabad High Court has come down heavily on GST authorities for passing frequent orders for the cancellation of the GST registration of traders without assigning reasons.
The court has said that such action of the authorities amount to announcing an “economic death” of a business entity as the cancellation orders passed in such a casual manner inflict disproportionate hardship on traders and disrupt legitimate business activity.
The court has highlighted that depriving a dealer of this statutory lifeline, without assigning reasons or affording an adequate opportunity to rectify

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le opportunity in such matters, so that similar lapses are not repeated,” the bench said.
The petitioner had challenged the October 15 order. Prior to this, a show-cause notice was issued alleging wrongful availing and passing on of bogus input tax credit in violation of section 16 of the Goods and Services Tax (GST) Act.
The court took strong exception to the manner in which the officer had exercised powers under the GST regime.
In this backdrop, the court observed that merely stating that a reply is “not satisfactory” reveals only the conclusion of the authority and not the reasoning that led to that conclusion, thereby failing the minimum standard of a reasoned administrative order.
The court remarked that the officer had acted “care

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India's eco growth to remain robust; GST reform to help cushion adverse impact of US tariffs: IMF

India’s eco growth to remain robust; GST reform to help cushion adverse impact of US tariffs: IMFGSTDated:- 26-11-2025PTINew York/Washington, Nov 26 (PTI) India’s economy is estimated to grow at 6.6 per cent in 2025-26, the International Monetary Fund sai

India's eco growth to remain robust; GST reform to help cushion adverse impact of US tariffs: IMF
GST
Dated:- 26-11-2025
PTI
New York/Washington, Nov 26 (PTI) India's economy is estimated to grow at 6.6 per cent in 2025-26, the International Monetary Fund said, noting that the Goods and Services Tax reforms are likely to help cushion the country from the adverse impact of the 50 per cent tariffs imposed by the US.
“India’s economy has continued to perform well. Following the economic growth of 6.5 per cent in fiscal year 2024/25, real GDP expanded by 7.8 per cent in the first quarter of fiscal year 2025/26,” the IMF said in a statement after its Executive Board completed an annual assessment for India.
The International Monetary Fund (IMF) said that looking ahead, India’s ambition to become an advanced economy can be supported by advancing comprehensive structural reforms that enable higher potential growth.
Despite external headwinds, growth is expected to remain ro

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ely impact rural consumption and reignite inflationary pressures, it added.
Headline inflation is projected to remain well contained, reflecting the one-off effect of the GST reform and continued benign food prices. “Headline inflation has declined markedly, driven by subdued food prices”, the IMF said.
It noted that the financial and corporate sectors have remained resilient, supported by adequate capital buffers and multi-year low non-performing assets. Fiscal consolidation has advanced, and the current account deficit has been contained, supported by resilient service exports.
IMF Executive Directors commended India's strong economic performance and resilience, which has benefited from sound macroeconomic policies and reforms. Amid high uncertainty, the Directors called for continued sound policies and noted that accelerated implementation of structural reforms will be critical to maintain stability and support India’s ambition of becoming an advanced economy.
They concurred w

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uld likely be scope for further monetary easing amid benign inflation dynamics. They broadly recommended continued efforts to enhance monetary transmission, as well as greater exchange rate flexibility to help the Indian economy absorb external shocks, with interventions aimed at addressing disorderly market conditions consistent with the integrated policy framework.
The IMF underscored that comprehensive structural reforms are critical to support India’s economic development.
Directors welcomed the recent labour market reforms and encouraged the authorities to enhance human capital and female labour force participation, continue with the public investment push, and strengthen the business environment.
They stressed that the deepening of trade integration can bolster India’s competitiveness and attract FDI. Investment in R&D and fostering innovation will also help support productivity-driven development. Advancing the green transition supported by greater access to concessional

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Non-speaking GST registration cancellation quashed for violating natural justice; matter remitted for fresh decision with reasons

Non-speaking GST registration cancellation quashed for violating natural justice; matter remitted for fresh decision with reasonsCase-LawsGSTHC set aside the impugned order cancelling the GST registration of A and allowed the writ petition. The Court held

Non-speaking GST registration cancellation quashed for violating natural justice; matter remitted for fresh decision with reasons
Case-Laws
GST
HC set aside the impugned order cancelling the GST registration of A and allowed the writ petition. The Court held that the cancellation order was a non-speaking order, as the proper officer rejected A's explanation merely stating it was “not satisfactory” without disclosing any reasons, violating fundamental principles of natural justice and pr

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Writ challenge to GST assessment remanded, appeal delay condoned on 10% cash deposit under Section 107

Writ challenge to GST assessment remanded, appeal delay condoned on 10% cash deposit under Section 107Case-LawsGSTHC considered a writ petition challenging the impugned assessment order and consequential Order in Form GST DRC-07, preceded by a SCN in Form

Writ challenge to GST assessment remanded, appeal delay condoned on 10% cash deposit under Section 107
Case-Laws
GST
HC considered a writ petition challenging the impugned assessment order and consequential Order in Form GST DRC-07, preceded by a SCN in Form GST DRC-01. The statutory limitation under Section 107 of the GST enactments for filing an appeal had expired by the time the petition was instituted. Noting earlier precedents where delayed challenges led to remand on conditions of

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Appeal under GST s.74 wrongly dismissed as time-barred without verifying actual portal upload date of order

Appeal under GST s.74 wrongly dismissed as time-barred without verifying actual portal upload date of orderCase-LawsGSTHC held that the appellate authority erred in dismissing the appeal as time-barred without ascertaining the actual date of uploading/com

Appeal under GST s.74 wrongly dismissed as time-barred without verifying actual portal upload date of order
Case-Laws
GST
HC held that the appellate authority erred in dismissing the appeal as time-barred without ascertaining the actual date of uploading/communication of the order passed under s.74 on the GST portal. The authority's reliance on a general assumption that orders are reflected “in no time” at the registered taxpayer's end, without any specific inquiry or material to dispro

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Question of converting arrest warrants to bailable warrants under s.70(2) CrPC, s.72(2) BNSS sent to Larger Bench

Question of converting arrest warrants to bailable warrants under s.70(2) CrPC, s.72(2) BNSS sent to Larger BenchCase-LawsGSTThe HC, dealing with a petition under s.70(2) Cr.P.C. seeking conversion of arrest warrants into bailable warrants in an alleged l

Question of converting arrest warrants to bailable warrants under s.70(2) CrPC, s.72(2) BNSS sent to Larger Bench
Case-Laws
GST
The HC, dealing with a petition under s.70(2) Cr.P.C. seeking conversion of arrest warrants into bailable warrants in an alleged large-scale tax evasion case, noted conflicting views of different Co-ordinate Benches on the scope of such power in economic and heinous offences. Observing absence of a settled legal position and the need for uniformity, the HC refr

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Refund appeal remanded for fresh decision after violation of natural justice under s.13(3)-(13) IGST Act

Refund appeal remanded for fresh decision after violation of natural justice under s.13(3)-(13) IGST ActCase-LawsGSTHC examined challenge to an appellate order setting aside a refund sanction relating to alleged zero-rated export of services under the IGS

Refund appeal remanded for fresh decision after violation of natural justice under s.13(3)-(13) IGST Act
Case-Laws
GST
HC examined challenge to an appellate order setting aside a refund sanction relating to alleged zero-rated export of services under the IGST Act, 2017. HC held that the appellate authority had acted in violation of principles of natural justice, having failed to apply its mind or record adequate reasons, particularly regarding classification of services as exports and t

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GST AAR: Reverse charge on residential rent to registered employer, no ITC due to exempt employee housing under s17(2)/2(47)

GST AAR: Reverse charge on residential rent to registered employer, no ITC due to exempt employee housing under s17(2)/2(47)Case-LawsGSTAAR held that renting of residential dwellings by unregistered landlords to the applicant, a registered entity, constit

GST AAR: Reverse charge on residential rent to registered employer, no ITC due to exempt employee housing under s17(2)/2(47)
Case-Laws
GST
AAR held that renting of residential dwellings by unregistered landlords to the applicant, a registered entity, constitutes a taxable supply of services to the applicant under GST. The employer-employee relationship applies only between the applicant and its employees, not between the landlords and the applicant; therefore, the exemption for resident

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Self-drive car rentals held leasing under Heading 9973, Entry 17(viia); not transfer of right to use

Self-drive car rentals held leasing under Heading 9973, Entry 17(viia); not transfer of right to useCase-LawsGSTAAR held that the applicant’s activity of providing self-drive passenger vehicles (without driver) on rent is classifiable under Heading 9973 a

Self-drive car rentals held leasing under Heading 9973, Entry 17(viia); not transfer of right to use
Case-Laws
GST
AAR held that the applicant's activity of providing self-drive passenger vehicles (without driver) on rent is classifiable under Heading 9973 as “leasing or rental services without operator,” specifically under residual Service Code 997329 concerning other goods. It does not qualify as “transfer of the right to use goods” under Entry 17(iii) of Notif. No. 11/2017-CT (Rate)

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GST payable on skill training fees; no exemption under Entries 66, 69 of Notification 12/2017, ITC allowed per Section 16

GST payable on skill training fees; no exemption under Entries 66, 69 of Notification 12/2017, ITC allowed per Section 16Case-LawsGSTAAR held that the applicant’s share of fees received from skill training partners and fees collected from its own training

GST payable on skill training fees; no exemption under Entries 66, 69 of Notification 12/2017, ITC allowed per Section 16
Case-Laws
GST
AAR held that the applicant's share of fees received from skill training partners and fees collected from its own training institutes are liable to GST. The receipts do not qualify for exemption under Entry 69 or Entry 66 of Notif. No. 12/2017-CT(R), as the outsourced training partners are not shown to be NSDC/SSC approved, the courses are not NSQF/NCVE

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GST payable on recruitment exam fees by governmental authority; application charges treated as taxable recruitment services, registration mandatory

GST payable on recruitment exam fees by governmental authority; application charges treated as taxable recruitment services, registration mandatoryCase-LawsGSTAAR held that the applicant, a recruitment board constituted under State legislation, qualifies

GST payable on recruitment exam fees by governmental authority; application charges treated as taxable recruitment services, registration mandatory
Case-Laws
GST
AAR held that the applicant, a recruitment board constituted under State legislation, qualifies as a “governmental authority” but its activities of conducting recruitment examinations for Devaswom Boards do not relate to functions entrusted to Panchayats or Municipalities under the Constitution and therefore do not fall within

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