Taxsutra ATOLL

Petitioner/ Complainant/ Appellant/ Applicant Name

Respondent

Type of Cases

Authority

Location

In Favour of

Nature of Issues

AAR
- Constitution of AAR
  - Quorum of AAR
- Procedure on AAR application
  - AAR order passed after 90 days
  - Admission/Rejection of application
  - Application to be decided within 90 days
  - Binding on Applicant who has sought it
  - Declining to rule on application
  - Declining to rule on application : GST Refund claim
  - Declining to rule on application : Reimbursement of GST
  - Declining to rule on application : Supply rendered before filing the application
  - Declining to rule on application : Surrender of registration
  - Declining to rule on application- Absent relevant documents
  - Definition of ' Applicant '
  - Delay / Non-filing of application fees
  - Difference in opinion of Advanced Authority members
  - Manual filing of advance ruling application
  - Pending application
  - Product yet to be manufactured
  - Proposed Transaction / Hypothetical Transaction / Unmaterialized Transaction
  - Rectification of Order
  - Rejection of Application - Failure to comply Statutory Provisions
  - Rejection of Application- Failure to appear before Authority
  - Rejection of withdrawal of application
  - Withdrawal of application
- Scope and Jurisdiction of AAR
  - Admissibility of CENVAT credit under Transitional provisions
  - Application by recipient of service
  - Application declined as outside purview of AAR
  - Application not made by service provider
  - Application w.r.t ITC availment by dealer
  - Clarification on procedure and applicability of Foreign Trade Policy
  - Documentation required for supply of goods/services to SEZ
  - E-way bill procedure
  - GSTR - 1 Procedure
  - Inability to complete registration as Casual Taxable Person due to GSTN Portal problems;
  - Interest applicability
  - Mere ‘academic interest’ in question framed'
  - Notifications / Circulars issued under another law
  - Place of supply
  - Procedure for issue of Commercial Credit notes
  - Question of separate registration
  - Refund
  - Society membership fee
  - Tax Invoice, Credit Notes Debit Notes
  - TDS u/s.51
  - Transfer of ITC lying in electronic credit ledger
  - Transitional credit availability
  - Whether Gear Motors can be classified as Gears and Gearings
Sanddep Huligol
Abatement
- Construction Service
- Preferential Location Charges
  - Car-parking space
  - Preferential Location Charges
Anti-Profiteering Measures
- Applicability/Scope of Anti profiteering provisions
  - Application by other person
  - Blocked credit
  - Branch transfers
  - Combo packs
  - Complaint by Third Party
  - Costs incurred only due to GST implementation
  - Franchise
  - Interpreting 'Rate of tax' u/s 171
  - Issuance of Credit note on provisional computation of profiteering
  - Jurisdiction of Commissioner
  - Multiple items
  - Powers of DGAP
  - Promotional Supplies
  - Real estate project launched in post GST regime
- Constitution of NAA and due process of conducting NAA proceeding
  - Constitution of NAA
  - Deposit of principal profiteered amount in installments
  - Examination of application by Standing and Screening Committee
  - Furnishing of Information to DGAP
  - Furnishing of Information to DGAP - COVID-19 implication on NAA proceedings
  - Furnishing of Information to DGAP - Issue of Summons
  - Judicial Proceedings
  - Order of authority
  - Period of investigation
  - Procedure of in NAA proceedings
  - Procedure of in NAA proceedings - Opportunity of being heard
- Consumer Welfare Fund
- DGAP's faulty investigation / Rejection of DGAP Report
  - Additional benefit of ITC
  - Average base price calculation
  - Competition
  - Denial of ITC
  - Different base prices
  - Dynamic Pricing
  - Early bird offers
  - Exclusion of sales data
  - Further investigation/Re-investigation
  - Further investigation/Re-investigation : Discrepancy in data
  - Further investigation/Re-investigation : Non-submission of complete data
  - Further investigation/Re-investigation : Recomputation of profiteered amount
  - Increase in base price to offset ITC denial
  - Increase in base prices
  - Increase in cost of input
  - Invoice wise taxable turnover
  - ITC calculation
  - Item code wise transactions
  - Mathematical methodology for profiteering computation
  - Price variation due to Seasonality
  - Ratio between ITC and taxable turnover
  - Reduction in overall profitability
  - Rejection of DGAP Report
  - Scrutiny of Returns
  - Verification of Respondent's claim
  - Weighted Average Price
- Duties and powers of NAA
  - Inordinate and arbitrary delay in NAA order
  - Suo motu investigation
- Guilty / Not Guilty
  - Guilty plea
  - Increase in Base Price
  - Super stockist
- Guilty of Profiteering
  - Abnormal increase in profits
  - Acceptance of DGAP report absent challenge by respondent
  - Applicability of pre-GST State Government directive
  - Availment of ITC in post-GST period
  - Average Base price of products
  - Benefit of exemption not extended to customers
  - Booking of flats in pre-GST period but payment made in post GST period
  - Case of Affordable Housing Project
  - Challenge to CGST Rules
  - Challenge to DGAP methodology to compute profiteered amount
  - Co-incidence of price-increase & rate-reduction
  - Comparable period
  - Deliberate violation
  - Discarding of taxable turnover as per returns
  - Discount not construable as passing on ITC benefit
  - Distinct/Dynamic Pricing
  - Distributor
  - Effect of Withdrawal of Complaint
  - Fastening liability on dealers
  - High Profit Margins
  - Increase in Base Price
  - Increase in Base Price : In-spite of reduction in tax rate
  - Increase in cost of inputs
  - Increase in price to correct Excessive tax burden
  - Inverted duty structure w.r.t. NAA
  - ITC denial / Non-reversal of ITC on closing stock
  - Methodology to compute additional ITC benefit
  - MRP irrelevant considering sale at discounted price
  - Multiple products
  - Net tax incidence
  - Non completion of real estate project
  - Non passing of benefit by manufacturer to retailer
  - Non passing of ITC benefit
  - Non reduction of base prices
  - Non reduction of base prices : Subsequent non-reduction in base price despite rate cut, to compensate earlier non-increase in price despite rate increase
  - Non-availment of ITC in pre-GST period
  - Not Passing CVD benefit
  - Opaque exercise of powers by NAA
  - Passing benefit vide discount
  - Passing of benefit after issuance of show cause notice
  - Passing reduction in rate/ITC benefit of one supply by reducing price of another supply
  - Pre-GST vs Post GST rate comparison
  - Price comparability on account of Sales Promotion Schemes
  - Ratio of ITC pre & post GST
  - Ratio of ITC to taxable turnover
  - Reference by the State Screening Committee
  - Role of state authorities in fixing price of products
  - Royalty and advertisement charges on the increased net taxable sales
  - Sale of flats in installments
  - Sale of Residential/Commercial Units
  - Sale of villa without passing additional ITC benefit
  - Sales returns
  - Setting of Prices
  - State Regulations cannot supersede the provisions of CGST Act
  - State Screening Committee reference
  - Subsequent GST rate reduction benefit not passed on
  - Tax avoidance
  - Transitional credit carried forward from pre GST era not new credit
  - Variance in methodology from customer to customer basis
- Methods and Procedure for computation of profiteered amount
  - Adjustment of discount against passing ITC benefit
  - Calculation of Profiteered Amount
  - Calculation of Profiteered Amount - Arbitrary 'profiteering' calculation
  - Calculation of Profiteered Amount - Mathematical methodology for profiteering amount calculation
  - Calculation of Profiteered Amount - Timing of ITC benefit passing in an incomplete residential project
  - Calculation of Profiteered Amount - Timing of passing of ITC benefit
  - Calculation of Profiteered Amount- Lack of reliable and cogent evidence by Respondent
  - Cost incurred or to be incurred irrelevant for computing profiteered amount
  - CVD Benefit
  - Entity level computation
  - Individual computation at invoice level
  - Measures w.r.t. Timeframe for passing ITC benefit
  - Non reduction of base prices : Non reduction of pre-GST base price of flats
  - Pan-India computation
  - Passing of ITC Benefit- Lack of sufficient evidence by Respondent
  - Price commensurate with tax deductions
  - Price commensurate with tax deductions - AAR pending
  - Product level computation
  - Re-examination of profiteering claims
  - Reduction of base price nullifying profiteering
  - Stock keeping units level
  - Validity of Project Completion Certificate
  - Zeroing methodology
- Not Guilty of Profiteering
  - Discount reduction
  - Increase in Base price due to discount reduction
  - Increase in Base Price where tax rate has increased
  - Increase of tax rate post GST
  - Increase sales price due to increase in cost of product
  - ITC to taxable turnover ratio
  - Launch of real estate project in post GST period
  - No accumulation of ITC in pre-GST period
  - No change in tax rate
  - No GST charged before and after rate reduction
  - No Increase in Base Price
  - No increase in tax rate
  - No supporting documents
  - Non availment of ITC in post-GST period
  - Non-availment of ITC in pre-GST period
  - Post GST profit margin less than pre GST profit margin
  - Reference by State Screening Committee
  - Sale of Residential Flats for consideration
  - Withdrawal of discount
- Penalty proceedings
Appeals
- AAAR
  - Condonation of delay in applying for AAAR
  - Declines ruling
  - Delay / Non-filing of application fees
  - Delay in filing appeal
  - Difference of opinion of members
  - Remand matter to original authority
  - Reversal of AAR for transcending the scope and jurisdiction
  - Scope and jurisdiction
- Alternate Statutory remedy u/s107
- Appeal before CESTAT
- Appeal not to be filed / non-appealable decisions and orders
- Appeals before appellate tribunal
  - Assessee's failure to avail remedy
  - Assistant Commissioner cannot refuse to comply with Order passed by Commissioner (Appeals)
  - Cannot dismiss application without cogent reason
  - Constitution of appellate tribunal
  - Constitution of GSTAT and eligibility of lawyers for appointment as judicial members
  - Deposit of Amount pre-requisite for hearing appeal
  - Doctrine of “separation of powers”
  - Electronic Filing
  - Enclosing Certified copy of Order
  - Filed before wrong forum
  - Merit based hearing
  - Payment of Pre-deposit
  - Payment of pre-deposit from Electronic Credit Ledger
  - Rationalization of administration of tribunals
  - Restriction on appointment of tribunal members
  - Setting up of Appellate Tribunal (GSTAT)
  - Striking down of Section 109(3) and 109(9) and Section 110(1)(b)(iii) of CGST Act, 2017
- Appeals before HC and SC
  - Additional court fee
  - Court fee
  - Jurisdiction and scope of HC and SC
  - Non-disclosure of material facts
  - Premature petitions
- Time limit for filing an appeal
  - Condonation of delay in filing appeal
  - Delay due to COVID-19 Pandemic
  - Delay in filing appeal
- To be filed by person aggrieved
Applicability/ Scope and Procedures for Reverse Charge Mechanism
- 'Maintenance & Repair service' by foreign-entity
- Advertisement Services provided by Local Authority
- Applicability of Reverse Charge Mechanism to Legal Practitioners
- Applicability to lottery distributors procuring tickets from other state
- CIF Contracts
  - Shipping line / freight forwarder
- Contribution to trusts
- Dead/Royalty/Surface rent payable for Transfer of right to use minerals, exploration and evaluation
- Forbearance payments
- Forest permit fee
- GTA services
- GTA services for transportation of cotton seed oil cake (khal)
- Imports
  - Interest on late payment of imported goods
  - Receipt of shipping service from the warehouse agent outside India
- Imports by Government
- Non-issuance of consignment note
- Ocean freight
- Online supply of service by person located outside India to person located outside India
- Purchase of Scrap/Used vehicles from Government or Local Authority
- Reinstatement/access charges paid to municipal authorities
- Remuneration paid to the Directors
- Renting of immovable property
- Representational Services
- Service for the right to use minerals including its exploration and evaluation
- Services by Central / State Government, UT or any Local Authority
- Services from unregistered persons
- Services from unregistered transporter
- Services provided by local authorities
- Supervision services to Government department
- Supply of online educational journals/periodicals to IIM
- Tax exemption on RCM
- ‘Royalty' for mining lease
Assessment Procedures
- Assessment of unregistered persons
- Assessment procedures w.r.t. refund claim
- Availability of alternate remedy
  - Relegated to statutory appeal
- Best Judgement Assessment
  - Failure to file return in time pursuant to best judgement assessment
  - Strict construction of taxing statute
  - Time limit prescribed 'directory'
- Cryptic/ unreasoned order
- Effective communication
  - Communications sent through e-Portal
  - Notice to legal-representative of deceased
  - Service of notice by e-mail
  - Timelines for serving notice
- Filing of writ petition pending appeal
- Finalizing assessment
  - Assessment on the day when hearing was listed
  - Difference in opinions of Judges
  - Order passed after giving written-representation opportunity
  - Rectification Application
- Garnishee proceedings
- Investigation
  - Against Deceased Person
  - Case under investigation stage
  - Failure to provide documentary evidence
  - Fake availment of ITC
  - Misconceived interpretation of Section
  - Reviewing of the evidence
  - Self-assessment/Self-ascertainment
  - Soliciting details for investigation
  - Spot Memo issued
- Legitimate Expectation Principle
- Mandatory hearing opportunity
- One Adjudicating-Authority for multiple SCN
- Orders suffer from fundamental flaws
  - Absence of Detailed order
  - Absence of Reasoned Order
  - Non-service of notice
  - Unsigned order
- Pending NCLT proceedings
- Practical Difficulties of GSTN
- Rectification of Errors
  - Review decision
- Remand
  - Re-consideration of proceedings
- Show cause notice
  - Absence of reasonable opportunity to respond
  - Allows issuance simultaneously with Audit u/s 65
  - Bunching of SCNs
  - Defective Show cause notice
  - File detailed reply to Show Cause Notice
  - Genuine reasons for non-responsiveness to SCN
  - Instructions to not issue notices
  - Issuance of show cause notice
  - Parallel proceedings
  - Pre show-cause notice consultation
  - Restriction for entertainment of writ jurisdiction at SCN stage
  - Scope and jurisdiction
  - Served through GST online portal
  - Time limit for issuance
- Time barring assessments
- Time limit for passing assessments
- Transfer of investigation
- VAT assessment under GST regime
  - Period of limitation
- Withdrawal of the assessment orders
Classification of Goods and Services
- Cannot use Different Codes for Commodity while Exporting
- Classification of packing containers and packing materials
- Conflict between various headings
- Meaning of "Per Unit"
- Pluralities of exemptions
- Principles and rules classification
  - Composition, Essential character
  - Essential "parts" of warship/submarine entitled to concessional rate benefit
  - Finished articles presented as Assembled/Disassembled classified in same heading
  - Maintenance, Repair or Overhaul Services of aircrafts, aircraft engines and other aircraft components or parts
  - Partial information revealed to sought to claim decision in favour
  - Reliance on product literature published by taxpayer
  - Single Supply
  - Sole and Principle use test for classifying parts of machinery as machinery
  - Specific entry vs general entry
  - Strict interpretation of notifications
  - Violation of basic principles of classification
Composition Levy
- Confiscation or penalty not to interfere with other punishments
- Due date extension
- Eligibility conditions under Composition levy scheme
  - Interpretation of phrase 'preceding financial year'
  - Turnover Limit
- Technical Glitches under Composition Levy
Confiscation of goods or conveyances and levy of penalty.
- Confiscation / Detention of goods
  - Change of route
  - Excess stock is found at the time of survey
  - Legality & validity of order of confiscation
  - No nexus with penal proceedings
  - Release of goods pending delayed conclusion of proceedings
  - Release of Perishable Goods
- Invocation of Sec 130 without recourse to sec 129
  - Undervaluation
- Provisional release of confiscated goods
  - Deposit of security
  - Provision of bank guarantee
  - Restrictions on bank guarantee encashment
- Release of goods on payment of penalty
- Release of goods on payment of tax
Constitutional remedies
- Powers of SC
  - Stay of operation
Constitutional validity
- Assignment of functions of proper officer
- Blocked credit provisions
- Collection /Levy of Entertainment Tax
- Constitutional Validity of 'power to arrest'
- Constitutional validity of Anti-Profiteering measures
- Constitutional Validity of CBIC Circular / Notification
  - Lacks authority to settle dispute
  - Mistake in Circular / Notification
- Constitutional validity of Reverse Charge Mechanism
- Constitutional validity of Transitional Provisions
- Constitutionality of Maharashtra GST Savings Act
- Contrary views in Circular and Provisions
- Curtailment of export benefits under the Advance Authorisation Scheme of FTP
- Deferment of implementation of Act
- Delegation of Powers
- Export of Services
- General vs Specific provision
- IGST on Imports
- Place of supply for intermediary service provider
- Powers of Municipality
- Powers of State to amend MVAT
  - Judicial Encroachment
  - Power to legislate, amend
  - Pre-deposit for filing appeal
- Refund of unutilized ITC
- Repeal Provisions
- Sanction of law
- Violation of Article 14
  - Expansive & explicit savings provision
  - Rebate of IGST to certain class of exporters
  - Savings clause
  - Vested Right
Detention , seizure and release of goods and conveyances in transit
- Abuse of power w.r.t. Detention and seizure of goods and conveyances in transit
  - Detention of goods outside jurisdiction
  - Seizure of Cash/ Currency
- Detention or seizure of documents
  - Documents seized without cogent reasons
- Detention order
  - Conduct de novo adjudication
  - Detention not necessary in case of Assessee's co-operation
  - Detention order served on truck driver instead of assessee
  - unjustified order
  - Unreasoned order
- Detention, seizure & release of goods and conveyance
  - Breakdown of vehicle
  - Clandestine approach of driver
  - Collection of tax through coercion
  - Deposit of tax/penalty
  - Discrepancy in the valuation
  - Evasion prone commodity
  - Family Wedding
  - Goods directly moved to job-worker
  - Goods' transfer for stock movement
  - Misconception between Bond and Bank Guarantee
  - No discrepancy found on inspection/verification
  - No intention of tax evasion
  - Non-interference with Show-cause notice
  - Operational convenience of the transporter
  - Ownership of Goods in Question
  - Provisional release of goods
  - Re-seizure of perishable goods in transit already suffered tax and penalty
  - Release of goods absent authority of law
  - Release of goods on COVID-19 ground
  - Release of goods on indemnity bond
  - Release of goods pending delayed conclusion of proceedings
  - Suspicion of mis-classification
  - Tax or penalty Liability fully discharged
  - Time lag between issuance of invoice and transportation of goods
  - Transit Declaration Form
  - Wrong destination due to unfamiliar roads
- E-way Bills
  - Change of vehicle
  - Clerical mistake
  - E-way Bill (for Inspection, Search, Seizure and Arrest)
  - Human / bonafide error
  - Inconsistency with other E-way bills
  - Inconsistency with other E-way bills : Alternate route opted by driver
  - Non-generation of e-way bill / Non-production of E-way bill
  - Non-mention of tax details
  - Seizure before introduction of E-Way Bill requirement
  - Technical mistake under E-way Bill (for Inspection, Search, Seizure and Arrest)
  - Validity of E-way Bill
  - Value of consignment doe not exceeds limit
- Inspection of goods in movement
- Release of goods citing irreparable damage due to detention
- Release of goods detained for improper classification
- Release of goods on E-way bill regeneration
  - Release of goods on regeneration of expired E-way bills
- Seizure of Goods sent on returnable basis/for demonstration
  - E-way bill error/discrepancies
- State provisions analogous to IGST
- Verification of documents and conveyances
  - Discrepancy in documentation
Exports
- Administrative support services
- Customs frontier
- Duty paying scrips/Duty credit scrips
- Location of supplier and place of supply in India
  - Consultation services to AIF set-up in India
- Merchant Trade Transaction
  - Goods procured by vendor outside India, not brought into India
  - Goods shipped directly by vendor outside India, to customer outside India
- No GST on sale/purchase of Duty Free Import Authorization (DFIA)
- Outward supplies to foreign-run merchant vessels
- Sales through duty free shops
- Sales to outbound passengers
- Scope of Exports
  - Export of Services
- Theory of Elimination
- Zero Rated Supply
  - Export of electrical energy
  - Exports of goods through FPO
Foreign Trade Policy
- Advance Authorisation Issuance
  - Quashing of DGFT Circular
Grievance Redressal
- IT Grievance Redressal Committee
  - Interest for non-payment due to technical glitches
  - Review of issues by IT-Grievance Redressal Cell
  - Role of Nodal officers
- Power and responsibilities of Chairman and the CEO, GSTN
GST Compensation
- Release of compensation
  - Interpretation of the word ''shall'' in release of compensation
GST compensation cess
- Applicability of compensation cess
- Exemption from Compensation Cess
- Ground Clearance of vehicle
  - Methodology for determining ground clearance of vehicles
  - Sports Vehicle
- Input tax credit on Compensation Cess
- Purchase of motor vehicles by renting business
- Set off against Clean Energy Cess
GST Council
- GST Council decisions
- GST council recommendations
  - Direction to GST Council to review tax structure of Solar Projects in consultation with CBIC and Ministry of Renewable Energy
  - Directives to council
  - Notification in conflict with Council’s recommendation
  - Representation before GST-Council
- Writ against GST Council
  - Lack of relevant documents
GST Network
- Machine Error
- RTI Query
  - Confidentiality of the minutes of GSTN Board meeting
- Technical Modalities
GST returns
- Credit carry forward in GSTR-3B
- Defaults
- Delay in filing returns
- Electronic Credit Ledger
- Extension for GST Returns
- Extension for GSTR - 9 / 9A filing
- Extension for GSTR 9/9C
- Form and manner
  - Annual return GSTR-9
  - Companies undergoing corporate insolvency resolution process (CIRP)
  - Discrepancy in GSTR 3B and Form 26AS
  - Discrepancy in GSTR-1 and GSTR-3B
  - Discrepancy in GSTR-3B & GSTR-2A
  - Discrepancy in GSTR-3B & GSTR-2B
  - Disparity between documents
  - GSTR - 3
  - GSTR-3B
  - GSTR-6
  - Recording & Distributing ISD credit
- GSTR-6 ultra vires Section 140
- Inadvertent errors
  - Consultant's failure to inform
  - Typographical errors
- Non-Filing of Returns
- Rectification
  - Correction of human error
  - Rectification of GSTR-1
  - Rectification of GSTR-3B
  - Rectification of same period returns
  - Time limit for rectification
- Technical Glitches in GST Returns
  - Manual filing
  - Revision/Rectification of GST Returns
Imports and Import Procedures
- Advance Authorisation
- Essentiality Certificates
  - Import of drill bits and subsequent supply to ONGC on consignment basis
  - Import of drill bits into India
  - Indigenous movement from the port of import to ONGC's location
- Merchant trade transaction w.r.t. imports
  - Goods shipped directly by vendor outside India to the customer outside India
- Pre Import Condition
Information to be furnished before movement of goods
- Delivery Note under Form 15 of Kerala VAT Act
- Discrepancies in information
  - Delivery chalan
  - E-way bill
- E-way Bill
  - Exempt for Goods used for personal / household effect
  - Intrastate movement of unmanufactured tobacco
Input Tax Credit
- Net ITC
- Procedural violation affecting substantive right of ITC
- Procedures for availment of Input Tax Credit
  - Apportionment of credit
  - Availment of excess Input Tax Credit
  - Blocking ITC without assigning any reason
  - Nexus between input and final product
  - One-to-one correlation of inputs with outward supply
  - Re-credit of ITC
  - Recovery of credit distributed in excess
  - Strict Interpretation of Act
  - Condition / Restriction for ITC availment
  - Monitoring committee
  - Proportionate ITC when used partly for business/ taxable supplies
  - Recovery of ITC wrongly taken
  - Suspension of GSTR-2 and GSTR-3
  - Timeframe for passing ITC benefit
- Margin Scheme
  - Second hand goods
- Reversal of ITC
  - Commercial credit notes
  - Excess availed ITC
  - Credit for exempt by-product
  - Packing material used exclusively for exempt product
  - Post purchase/Invoice discount offered under through C2FO model
  - Reversal of ITC if goods become exempt/ taxable person switches to composition scheme
  - Reversal of ITC for effecting exempt/non-taxable supplies
  - Reversal of ITC on cancellation of registration
  - Reversal of ITC on goods lost, stolen, destroyed or written off
  - Reversal of ITC on non payment to supplier in 180 days
  - Transition to concessional-rate regime
- ITC by ISD to SEZ
- ITC Denial
  - Delayed issuance of invoice
  - Difference of GSTR 2A and GSTR 3B
  - Failure to provide documentary evidence
  - Immovable property vs Plant & Machinery
  - ITC by Input Service Distributor (ISD)
  - ITC claim on vouchers under loyalty program
  - ITC of CVD/SAD paid for export obligation non-fulfillment
  - ITC on Debit Notes issued in different Financial Year than original Invoice
  - Tax chargeable on reverse charge basis
  - Tax not reflected in returns
  - Default on part of supplier/ Non-payment of taxes
  - Construction of Railway Sidings
- Unfettered right to claim ITC
- “Taxable supply” vs. “Further supply”
- Definition of 'Financial Institution'
- Definition of 'goods'
  - Money as 'goods'
- Eligibility of ITC
  - Blocked Credit - Distinction between Gifts and CSR Expenses
  - Blocked Credit- Credit Restoration
  - Blocked Credit- goods lost, stolen, destroyed, written off
  - Brand Reminders- Goods distributed Free of Cost (FOC)
  - Burden of proof
  - Cannot be claimed on account of Registration being blocked/inactive
  - Cannot claim ITC after due date of furnishing returns
  - CSR expenses
  - Distributable & non-distributable promotional materials
  - Food supplied to contractual worker
  - ITC on Captive Solar-Plant design/supply/installation
  - ITC on vouchers and subscription
  - O&M of support vessels
  - PAN India trade payables
  - Reasons to believe - ITC fraudulently availed
  - Sale, merger, amalgamation, lease or transfer of a business
  - Self-assessment
  - Supply to self
  - Supported by Valid Documents
  - Tax paid to Government
  - Test of Permanency
  - Project Development for Port based smart city
  - Purchase of LPG gas in bulk
  - Raw cotton purchased from agriculturist under reverse charge
  - Real estate brokerage services used for renting out property
  - Replacement of lift / elevator of building
  - Retrofitted vehicle
  - Supply of free food to employees
  - Transfer fee paid to government
  - Transportation of employees
  - Transportation of Goods
  - Unutilized ITC on transfer of business as going concern
  - Warranty Charges
  - Plant and Machinery
  - Plant and Machinery - Pipeline/Jetties for LNG transportation
  - Obligatory Services to be provided by employer to employee
  - Conference and exhibition expenses
  - Capital goods used for exempt-goods manufacture
  - Captive consumption of generated electricity
  - Carriage for disabled persons
  - Coal handling and distribution charges
  - Companies undergoing corporate insolvency resolution process (CIRP)
  - Computer / Laptops
  - Consideration paid by way of book adjustment/ setting-off book debts
  - Capital goods
  - Construction contracts
  - Detachable engineered wood with oak top wooden flooring, glass partition for co-working space
  - Determination of ITC when used partly for taxable supplies and partly for exempt supply
  - E-way bill exemption to 'defence formations'
  - Eligibility of ITC to hotelier
  - Employee welfare activities
  - Employee welfare activities - Repair, maintenance of employees' residential accommodation, hospitals, guest houses
  - Capital goods sent for job work
  - Branch-HO inter-state supplies where consideration netted off
  - End usage is personal consumption
  - Blocked credit - Foundation and construction for attaching equipment to earth
  - ' Bill to Ship to ' Model
  - Adjustment of company's VAT against director's ITC
  - Blocked credit
  - Blocked credit - 50% ITC in respect of Banks, FI, and NBFC
  - Blocked credit - Free gifts ( Incentives )
  - Blocked credit - Works contract / immovable property
  - Blocked credit - Hotels
  - Blocked credit - Inputs and input services capitalized as immovable property
  - Blocked credit - Leasing / renting of land for building immovable property
  - Blocked credit - Office Furniture & Fixtures for immovable property
  - Blocked credit - Sales promotion
  - Blocked credit - Services procured for offering free trips
  - Blocked credit - Timeframe
  - Non-requirement of input / material is required for such testing and commissioning of network of pipeline
  - Employee welfare activities - Residential accommodation to GM/MD
  - Expenses incurred after receiving completion certificates
  - Medicines used for supply of health care services to in-patients
  - ITC on supplies at concessional rate of tax
  - ITC under Zero Rated Supply
  - ITC w.r.t. Branch transfers
  - Liquidated damages deduction
  - Maintenance charges for land lease
  - Materials, labour used for building repair, furniture & fixture, etc.
  - Medical services and medicines to employees, pensioners and their dependents
  - Medicines used for supply of health care services to out-patients
  - ITC on opting out of composition scheme
  - Merger amalgamation and sale of business
  - Motor Vehicle
  - Motor Vehicle - Demo Cars
  - Motor Vehicle - Insurance / Servicing / Repair / Maintenance
  - Motor Vehicle - Passenger vehicles further supplied on lease rent, both
  - Motor Vehicle - Purchase & Fabrication of Motor Vehicles used for transporting currency & bullions
  - Motor Vehicle - Purchase of ambulance/motor vehicle
  - Facility installation i.e. chiller, CCTV, surveillance system, DG Set, etc. by mall developer
  - ITC on RCM
  - ITC on Intermediate Service
  - Installation of Renewable Power Generation Plant
  - Financial institution of National Dairy Development Board
  - Food and beverages for supply of health care services to in-patients
  - Freight charges for transport of goods from refinery to export warehouse
  - Goods & services consumed by Ordnance Factory
  - Goods supplied FOC by distributors as part of CSR
  - Import of Iron ore
  - ITC on input invoices of goods or services procured before registration
  - Installation of chillers, air handling units, lift escalator, travellator, water treatment plant etc. and other facilities in a shopping mall
  - Issuance of complimentary tickets
  - ITC on exempt supplies
  - ITC on goods/ services for erecting infrastructure for telecom service providers
  - ITC on Immovable property
  - ITC on Immovable property - Construction of immovable property
  - ITC on Immovable property - Construction of Marriage halls
  - ITC on Immovable property - Construction of Warehouse
  - ITC on Immovable property - Material for construction of building intended to be rented
Inspection, Search, Seizure and Arrest
- Non-speaking order w.r.t. seizure of goods
- Detention/seizure of documents
  - Proof of Ownership of Sealed Location
  - Return of documents seized
  - Sealing of Godown
- Invocation of Indian Penal Code
  - Bogus firms
  - Bogus invoices
  - FIR
- Powers/ Duties of officers w.r.t. Inspection, Search, Seizure and Arrest
  - Power of detaining officer
  - Provisional release of goods and vehicles pending adjudication
  - Release of goods
  - Right to life and liberty
  - Summons w.r.t sec 68
- Sealing of Property
  - Sealing of landlord's property due to GST default by tenant
- Search Proceedings
  - Issue of Guidelines/instructions
  - Restraining Revenue from taking coercive action
  - Search at Managing Director's premise
  - Search without following due procedure
- Access to business premises for inspection and audit
  - Presence of lawyer
  - Properties not found in searched premises
  - Unsealing premises citing taxpayers co-operation
- Abuse of power w.r.t. Inspection, Search, Seizure and Arrest / Coercive measures
  - Allegation of physical abuse, manhandling, etc. during interrogation
  - Search authorization
- Detention, seizure & release of goods
  - Release of excavator furnished through electronic media i.e., whatsapp
  - Seizure of money
  - Bank Guarantee
- Appointment of proper officers
  - Jurisdiction of Proper Officer
- Arrest
  - Arrest not necessary in case of Assessee's co-operation
  - Arrest prior to adjudication / assessment completion
  - Ipse Dixit of the Tax Department
  - No formal accusation against Taxpayer
  - Denial to grant pre-arrest bail
  - Procedure for arrest in GST evasion cases
Legislative Competency
- Notifications ultra vires to Act
Levy and collection
- Applicability of GST on petrol and diesel
- Applicability of GST on ‘flats completed partially’
- Collection under Excess Royalty Collection Contract
- Disputed rate of tax
  - No action until rate fixed pursuant to deposit of surety
  - No coercive action until rate decided by management
- Ex-bond stage
- GST liability reduced by the Service Tax
- GST on Lease / Rent on immovable properties
- Levy and Collection of Customs duty
- Rate varies on supply basis
- Unauthorised collection of tax
Miscellaneous
- Adjournment
- Admission of PIL
- Amnesty Scheme
- Applicability of Limitation Act
- Budgetary Support Scheme
- Challenge to GST Provisions
  - Confiscatory nature of tax rate
- Change in Law
- Change in tax rates
- Constructive and harmonious principles of interpretation
- Covid-19 a Force Majeure event
- Extra ordinary jurisdiction
- GST clearance certificate
- GST implementation a Force Majeure Event
- Incentive vs. Subsidy
- Incorrect reporting of Court Proceedings
- Invocation of arbitration clause
- Matter to be listed before appropriate bench
- Period of limitation
- Principles of harmonious construction
- Production of Relevant Documents
- Provisions interpreted as per scheme of Act
- Retrospective application of beneficial Circulars/Notifications
Natural Justice Principles
- Disclosure of information
- Non-appearance before authorities due to COVID-19
- Violation- Assessee's contentions not considered
- Violation- No opportunity of being heard
  - Opportunity to effectively reply/defend
  - Telephonic Conversations and Exchange of E-Mails
- Violation- Non receipt of Notice issued
- Violation- Notices issued against taxpayer sent to different address
Offences and penalties
- Economic offence of tax evasion
  - Clandestine removal of goods without issuance invoice
  - Clandestine removal of goods without payment of tax
- Imprisonment
- Levy of penalty
  - Aiding/ abating offence/ contravention of provisions
  - Clerical and typographical error
  - Ex-parte penalty order
  - Fictitious sale invoices
  - GST Penal provisions vs. CrPC
  - Offences by 'taxable person'
  - Power to impose penalty
  - Power to waive penalty/fee/both
  - Residual Penalty
  - Supply of goods where tax is not paid/ short paid/ ITC wrongly availed
Payment of dues
- Interest
  - Automatic interest liability,
  - Interest on Delayed Payment of Tax
  - Interest on ITC in case of belated returns
  - Retrospective' applicability of Section 50
  - Scope of liability u/s.50
- Payment of tax
  - Minimum statutory period
  - Payment of output tax
  - Pre-registration period tax-payment
  - Recovery of VAT through assessee-company's director
  - Scheme of instalment
  - Voluntary payment prior to issuance of show-cause notice (SCN)
- Penalty
  - General penalty disciplines
  - Intent of tax evasion
  - Non-payment of tax
  - Penalty for violation of anti-profiteering provisions
  - Penalty for violation of statutory provision relating to e-way bill
Persons Liable to pay tax
- GST on ‘construction service’
  - Service provided to land owner in lieu of development rights
Place of supply of Goods
- Export/ Import of goods
  - Applicability of GST provisions outside taxable territory
  - Export Invoice raised without movement of goods
  - Import invoice without movement of goods
  - Import of goods at different locations
  - Supply of stores to foreign going vessels
  - Supply of stores to foreign going vessels anchored in India
  - Transfer of title without physical import
- Inter-state supply
  - Supply to client on behalf of third party outside state
- Supply of goods to and from SEZ and EOU
  - Procurement under auction intended for movement to SEZ
  - Sale of diesel engines
  - Supply of non-alcoholic beverages
Place of supply of Services
- Export/ Import of services
  - Clinical research services
  - Photography services
  - Recipient's location outside India
  - Services supplied by foreign company through Indian fixed branch office
  - Storage / distribution / packaging services provided to foreign clients
  - Supply of backend intermediary services
- Inter-state supply
  - Supply to client on behalf of third party outside state
- Liasoning services by Indian Branch office to foreign Head office
- Location of supplier of services
  - IGST Liability
- Location of the Works Contractor
- Performing services in relation to goods located in India on behalf of foreign buyer
- Services to to Principal’s foreign client
- Supplier and Recipient of service is located in India
- Supply of online gaming services
- Supply of services to and from SEZ and EOU
  - accommodation service to SEZ
  - Hospitality services by SEZ Co-developer to clients in SEZ
  - Hotel accommodation & restaurant services consumed outside SEZs
  - Supply of technical testing services provided from EOU
- Supply of warranty services
- Warehousing service located in non-taxable territory
Powers/ Duties of officers
- Abuse of power
  - Baseless harassment of Taxpayer
  - Recovery beyond normal hours
  - Refusal to grant of copy of statements recorded during investigation
- Attachment of property u/s 83
- Authorisation of officers of State tax/ Union territory tax as proper officer
- Constitution/re-constitution of Refund Approval Committee (RAC)
  - Notice to members of RAC
- Functions of Proper Officer
  - Issue of Forms GST DRC-01 and DRC-01A - optional
- Impleadment of GSTN
  - Amendment on GST portal by authorized signatory
- Initiation of Proceedings
  - No collateral initiation of proceedings on same matter
- Jurisdiction of Proper Officer
  - Legality and validity of Order
- Magistrate's order
- Multiple officers conducting investigations without overlapping
- Power to Arrest
- Power to issue notices, certificates, orders, instructions or directions
  - Issued electronically through digital signature
- Proceedings invoked against third parties
- Proper Officer- assigned by Commissioner in Board
- Provisional release of goods and vehicles pending adjudication
- Quasi-judicial functions
- Summons
  - Enforcing Assessee presence
  - Failure to respond to summons on health grounds
  - Improper format of summons
  - No implication of guilt or risk of arrest
  - Non-appearance before authorities
  - Presence of lawyer
Prosecution and compounding
- Anticipatory Bail
  - Conditions for granting bail
  - COVID-19
  - Fraudulent ITC
  - GST Fraud
  - Health grounds
  - Lack of concrete evidence against accused
  - Petitioner's age
  - Statutory right to invoke anticipatory bail
  - Tax Evasion in connivance with Revenue officers
  - Violation of bail conditions
- Bail
  - Absence of complaint / chargesheet
  - Accused acting as Middleman
  - Amount deposited under protest
  - Aspects to be considered while granting bail
  - Bail conditions
  - Bail granted for issuance of bogus bills for tax evasion on execution of personal bond with surety
  - Bail on Covid-19 ground
  - Chartered Accountant
  - Circular trading case
  - Collection of material evidence
  - Completion of investigation in time bound manner
  - Conditional interim bail
  - Confession under coercion / duress
  - Creation of bogus firms
  - Custodial-interrogation
  - Danger to life & liberty
  - Denial of bail
  - Denial of bail citing evidence tampering risk
  - Denial of bail citing fight risk
  - Execution of bond with surety
  - Expiry of Statutory period for registering complaint
  - Fake invoicing/GST Fraud/GST evasion
  - Filing of Chargesheet
  - Genuine economic hardships, liquidity crunch
  - Investigation at a critical stage
  - Long imprisonment
  - Non-payment of GST
  - Offence of false E-way bills
  - Pre-meditated plan to loot exchequer
  - Time bound investigation
  - Willingness to pay tax dues
  - Wrongful / Fraudulent ITC availment
- Civil and criminal liabilities for offences
  - Denies grant of blanket protection
  - Denies interference or grant of stay
- Criminal jurisprudence concerning vicarious liability of penal provisions
- Invocation of Sec 132 without assessment completion
- Legislative intent under Sec 138
- Non-prosecution due to perpetual absence of assessee
- Witness tampering
Recovery and enforcement Procedures
- Amount deposited under protest
- Attachment of assets
  - Absence of notice u/s 74
  - Attachment absent proceedings/pending assessments/ reassessments
  - Attachment of bank account
  - Attachment of bank account - Declined
  - Attachment of bank account : Cash Credit
  - Attachment of other assets
  - Attachments must belong to taxable person
  - Bank Account released after securing Revenue interest
  - Blocking of Electronic Credit Ledger distinct from provisional attachment
  - Bond execution
  - Cannot be against future receivables
  - Coercive Recovery
  - De-freeze bank account
  - Delegation of power for attachment of assets
  - Direction to taxpayer to investigation proceedings
  - Encumbrance on bank account
  - Expiry of provisional attachment order
  - Issuance of Notice
  - Liability in specific cases
  - Lifting of the bank attachment
  - No opportunity of being heard
  - Objections to provisional attachment
  - Provisional attachment
  - Provisional Attachment order ceases to exist after Demand & Recovery proceedings
  - Provisional release of bank accounts for payment of employee-salaries
  - Recovery without assessment
  - Release of bank account and credit in electronic ledger
  - Request to be heard received in writing
  - Retraction of admission
  - Scope and jurisdiction
  - Timeframe for attachment of assets
- Bank Guarantee encashment
- Blocking of Electronic Credit Ledger
  - Expiry of a period of one year
  - Coervice Measure of Recovery
- Demands
  - Computation of demand in non-fraud cases
  - Computation u/s. 73
  - Demand in cases of fraud
  - Expired E-way bills
  - Liability on Director for Company dues
  - No CGST/SGST when IGST payment already made
  - Solicitation of particulars
  - Wilful mis-statement
- Initiation of recovery proceedings.
  - Determination of interest liability without initiating adjudication process
  - Determining liability without initiating proceedings against all parties
  - Factual Errors in Order
  - Intimation letter construable as SCN
  - Liability in case of company in liquidation
  - No collateral initiation of proceedings on same matter
  - Proceedings invoked against third parties
  - Reasons to determine assessee's liability absent in Order
  - Recovery during investigation
  - Seek NCLT orders
  - Uploading of assessment orders on webportal
- Interest / Interest quantification
  - Absence of notice u/s 50
  - Applicability restricted to Net Liability Automatic
  - Coercive interest recovery without adjusting ITC
  - Delayed payment of tax
  - Determination of interest liability without initiating adjudication process
  - Reversal of ineligible transitional credit
  - Self-imposed nature of interest computation
- Relaxation for payment of dues on COVID-19 grounds
- Solvent security
Refund
- Adjustment of refund towards recovery proceeding
- Clubbing of financial years
- Credit to Consumer Welfare Fund
- Deficiency Memo
  - Rectification of deficiencies
- Delay in processing refund application
  - Direction to pass speaking order
  - Strict application of procedures
- Drawback
  - Higher rate of duty drawback
- Filing of Applications
  - Electronic Filing
  - Failure to file
  - Manual Filing of application
- IGST on ocean freight
- Inactive Refund Approval Committee
  - Wilful disobedience of order of Court
- Inherent lacunas/No statutory mechanism for refund processing
- Interest on delayed refund
- Inverted Duty Structure
- MVAT Circular
  - Time barring assessments
- Provisional Refund
- Re-crediting refund
- Refund claim
  - Amount collected by coercion
  - Amount wrongly deposited
  - Computing refund with unit-wise figures
  - Date of filing application to be treated as date of filing refund claim
  - Excess payment of tax
  - Formula of input/output ratio
  - GST not chargeable
  - IGST refund on goods availed at concessional rate
  - IGST refund on zero rated supply
  - Manual refund application
  - Multiple inputs and output supplies
  - Refund of excess duty paid
  - Refund of excess GST remittance from date of concessional rate notification application
  - Withholding of Refund
- Refund of IGST
  - Adjustment of interest
  - Exports on consignment/exhibit basis
  - IGST for clearance of imports for home consumption
  - Imports under EPCG scheme during intervening period
  - Includes Interest on Transitional Period
  - Regional Energy Account as proof of export
  - Sanction refund even in case of errors in returns
  - Shipping Bill as Refund Application
  - Supply made to SEZ
- Refund of ITC
  - GST on fees paid to Airport Authority under Concession Agreement
  - ITC paid under protest
  - Un-utilized ITC of ISD
  - Unutilized ITC
  - Verification of genuineness of suppliers not mandatory
- Refund w.r.t. exports
  - Exports made through foreign post offices
  - Exports on consignment/exhibit basis
- Rejection of Refund
  - Rejected on ground of technical glitches and system error
  - Rejected without considering pleading
  - Rejected without giving opportunity of being heard
  - Rejected without rendering any reasons
  - Serious charges against applicant
  - Time barring assessments
- Unutilized ITC arising on account of inverted duty structure
- Withholding of Refund
  - Non-transmission of data during change in indirect tax regime
  - Reasons for withholding refund
  - Refund shall adversely affecting Revenue
Registration under GST
- Application, Verification of application, Approval, Issue of certificate
  - Amendment to registration application
  - Granting second registration
  - Provisional registration
  - Registration at port of import
  - Registration at the place of execution of works contract
  - Seeking clarification on any information
  - Separate Registration- Separate Accounts maintained for premises
  - Separate registrations
  - Separate registrations - Imported goods stored in multiple godowns in different states
  - Separate registrations - Liasion Office and Head Office
  - Separate registrations - Multiple companies functioning in a ‘co-working space’
  - Transfer of Registration
- Cancellation of registration
  - Assessee's application to cancel registration
  - Blocking of GST Account
  - Condonation of delay in filing application
  - Demise of Taxpayer
  - Discontinuing business from registered premise
  - Inadvertent Mistake
  - Issue of bill/invoice without supply
  - Non-furnishing of returns
  - Retrospective cancellation of registration
  - Revocation of Cancellation of registration
  - Suspension of Registration
  - Technical Glitches
  - To the extent of completion of supplies
  - Vague and imprecise grounds
  - Vague Show Cause Notice
  - Voluntary GSTIN surrender
- Migration from VAT to GST regime
- Persons liable for registration
  - APMC agent
  - Association of persons - Co-owners of immovable Property
  - Casual taxable person and non-resident taxable person
  - Charitable Trust
  - Co-owners of Rented Property
  - Companies undergoing corporate insolvency resolution process (CIRP)
  - Compulsory registration
  - E-commerce operator
  - Educational Institution
  - GST liability under reverse charge mechanism
  - Intends to distribute credit of tax paid
  - Liasion Office
  - Liquidator (NCLT Appointed)
  - Person engaged in exempt supplies
  - Persons liable to deduct tax (TDS)
  - Procedure for registration
  - Registration for works contract
  - Supply on behalf of other taxable person
- Scope of Aggregate Turnover
  - Inclusion of Exempt income
Repeal and saving
- Advertisement Tax
- Assessment Proceedings under VAT post GST
- Entertainment Tax
- Entry Tax Act
- Luxury tax
- Promissory Estoppel
- Rights once acquired cannot be taken away
- Service Tax
- VAT
Stay
- Imports under Advance Authorisation
- Interim Relief/Stay in case of writ
  - Deposit of principal profiteered amount in installments
- Interim Stay Granted
  - COVID-19
  - Stay of NAA order
- Recovery of ITC basis forms mismatch
- Stay against Retrospective' applicability of Section 50
- Stay Granted
- Transitional Credit
  - Interim Stay
Tax Invoice, Credit and Debit Notes, Maintenance of books
- Credit Notes
  - Discount received in form of credit notes
- Debit Note
  - Financial Year considered to be year of original invoice issuance
- Maintain separate registers and books of accounts of different activities under same premises
- Non submission of GST Bills
  - Direction to release payment when completion certificate stands granted
- Raising of invoice at Headquarters for clearing invoice at various ports
- Tax Invoice
  - Amendments / Corrections to Invoices
  - Deduction of subsidy amount
- Time limit for issuance of credit notes
Taxability of composite supply
- Activities under single tender document
  - Cost Centres supplying independent goods/ services
- Administration of COVID-19 vaccine
- Air-conditioning work
- Back office services
- Billing of services in common invoice
- Blasting activity carried out using explosives
- Commissioning / Instalment Services
- Complementary Weaning Food Containing Amylase
  - Bid Price consisting of transportation / delivery service
- Composite agricultural supplies
  - Custom milling and transportation of red gram dal
  - Custom milling, transportation of paddy and rice
  - Milling of food grains
  - Rejected paddy / Damaged paddy
  - Service of crushing food grains
- Composite Health care services
  - Medicines supplied to out-patients
  - Medicines, consumable, implants, room on rent to inhouse patients
  - Medicines, surgical goods supplied to in-patients
- Composite supply of Implementing and maintenance of ‘Video Conferencing’ (VC) software
- Consultancy and support services
  - Marine consultancy services
- Contract packing of tea bags
- Contracts having cross fall breach provisions
  - Freight charges recovered while supply, laying and terminating cable packages
- Cutting and removal of standing live trees to obtain logs
- Development of fisheries
- Establishment of Facility at ISRO Propulsion Complex for Satellite
- Evacuation and disposal of settled ash from the ash ponds/decantation ponds
- Events exhibitions conventions
  - Sponsorship and Brand Promotion packages
- Freight & Insurance Charges
- Gear Motors
- Goods Supplied along with Freight/ Insurance
- OIDAR services
  - OIDAR services to government entity
  - OIDAR services to persons outside taxable territory
  - OIDAR services to unregistered persons for purposes other than commerce, industry, business or profession
  - Online exam tests held at exam centre, requiring essay writing
  - Online exam tests held with more than minimum human intervention
- Online exam tests with intervention of administrator/exam supervisor
  - Online exam tests held with minimum human intervention
- Principal agent relationship
- Recipient and Service Provider are not same
- Repairs and servicing of defective parts, warranty
- Repairs for boats/vessels along-with supply of spares and accessories
- Restaurant Services and hotels
  - Supply of bakery items, ice-creams from premises of manufacturer
  - Supply of Soft beverages / aerated water from the restaurant menu
  - Take away packed food
- Sale and/or supply of live honey bees
- Sale of application, registration of course, inspection, etc. with affiliation of the institution / course
- Sale of land and super structure
- Sale of windmills along with accessories
- Selling of space in Print media
- Service of installation/up-gradation & training
- Supplies to Government / Government entity / Government Agencies
  - Conservancy/solid waste management services
  - Construction / erection / commissioning / installation of original works
  - Construction services to National Centre for Biological Science (receiving grants from GoI’s Department of Atomic Energy)
  - Construction, erection, commissioning of a residential complex
  - Drilling, energizing bore wells
  - Drilling/blast works for Tunnel Construction
  - Original 'works contract' of extension of runway, construction of new apron, taxi track, isolation bay for Airport Authority of India
  - Original works contract of Completion, erection, installation, and commissioning of an immovable property for electricity suppliers
  - Original works contract of Power supply infrastructure
  - Provision of manpower for support services
  - Purchase & Sale of Timber
  - Supply to government aided school
  - Transportation of Sand
- Supply of 'Submersible pumps' along with installation, etc.
- Supply of bus bodies
  - Supply of bus body along with fabricating, fitting on chasis
- Supply of ink with imaging products
- Supply of installation, O&M for street lighting
- Supply of installation, O&M of Drinking Water Plant Project
- Supply of LED dimmable street lights and fixtures, installation, commissioning, operations not works contract
- Supply of printing services
  - Job-work of printing
  - Printing on book/journal/periodical
  - Printing on duplex board
  - Printing on Poly Vinyl Chloride (PVC) banners
  - Supply of paper/paper-boards with printing services
- Supply of ‘solar rooftop power plant'/'solar irrigation water pumping systems’
- Supply, Erection, O&M of solar plant
- Supply, testing, commissioning, installation of Chillers / Refrigerator
- Support services for conducting examination for foreign institutes
- Taxability of composite works contract
  - Activities of Electricity Department
  - Activity of O&M of Fluoride Control Project constitutes work contract
  - Beautification of streets including Streetscape Design, Landscaping and Intersection Redesign
  - Civil work performed by sub-contractor
  - Civil work performed by sub-contractor for the Railways
  - Construction of multi-storied office building for Andhra Pradesh State Financial Corporation (APSFC)
  - Construction of pooling sub-station, transmission lines, associated feeder bay work on total turnkey basis for a developer of solar project park
  - Construction of roads and bridges design, build, operate and transfer (DBOT) basis
  - Construction of Sports complex for State
  - Construction of water distribution networks and O&M for water loss management
  - Construction predominantly involving earthworks
  - Conversion of railway tracks
  - Design, commissioning of Wind Tunnel
  - Design, installation, commissioning and testing of solar energy based water pumping systems and a comprehensive O&M work
  - Earth Work
  - EPC contract
  - EPC contract for electric cable supply
  - Erection, commissioning, installation of supervisory control and data acquisition system, for 'metro-operation'
  - Establishment of Facility at ISRO Propulsion Complex for Satellite
  - Filling in the compound, tank, low land, etc. with silver sand and earthwork in layers including spreading and compacting
  - Indivisible contracts
  - Maintenance and repairs service
  - Maintenance of railway tracks
  - O&M of Fluoride Control Project on ESCO model and O&M work
  - O&M of structures & sewer lines, staff quarters, pump chamber, boundary wall, distribution system, tube walls, pumping machinery
  - Original Works'
  - Private railway siding construction
  - Separate set of contracts for works supplies and commissioning installation etc
  - Setting up of telecom network
  - Submersible pumps' along with installation
  - Supply of Automatic Fare Collection System for Buses
  - Supply of rural electricity infrastructure to State Government
  - Supply, installation, Commissioning and maintenance of Solar Water Pumping systems
  - Supply, installation, testing and commissioning of Supply of Relay & Protection Panels and Substation Automation System
  - Taxability of original works
  - Transportation as part of cable package supply
  - Transportation for EPC contract for construction of solar power plant
  - Turnkey EPC contract for 'solar power plant' erection
  - Turnkey EPC contract for solar plant construction
  - Works contract for supply, erection, testing and commissioning, installation of a waste-water treatment plant
  - Works contract for supply, erection, testing and commissioning, installation, preventive/ breakdown maintenance by Electricity Department
- Taxability of naturally bundled services
- Taxability of supplies provided with facility & property management services
- Transportation services naturally bundled with supply of goods
- Turnkey Contracts
  - Design / manufacture / test / deliver / install /complete / commission facilities for conversion of existing LT network into High Voltage Distribution System
- Whether Business or Commerce
Taxability of Goods
- Continuous supply of goods
  - electricity supply
- Contract Manufacturing of Beer
- Definition of ' Goods '
- Depositing timber with Government
- Extra Neutral Alcohol
- Musical instruments like ‘Electrically operated Drum with Bell and Zalar’
  - Not indigenous/handmade musical instruments
- Pre-packaged and labelled packages with quantity upto 25 Kgs
- Return of galvanized goods from the job worker
- Roof ventilators not comparable to windmills
- Sale of Books
  - Sale of Religious Books
  - Sale of Religious Books to Madarasas
- Sale of LPG
  - Sale of LPG to commercial customers
  - Sale of LPG to domestic customers
  - Taxability of LPG sale pre- January 2018
- Sale of ready-to-use sand
- Sale of scrap
  - Sale of cash carry vans
- Sales through duty free shops (Airports)
- Supply of computer software
- Supply of Extra Neutral Alcohol (ENA) / Rectified Spirit (RS)
- Supply of goods bearing a registered brand name
- Supply of goods in unit container
Taxability of services
- Accommodation services to Municipal Corp. for conducting General Elections
- Activities in furtherance of supplier's business
- Agent services
  - Collection and remittance of exam fee by coaching service provider from students to respective institutions
  - Disbursement of salary on behalf of foreign entity
  - Facilitating purchase and sale
  - Fees collected on behalf of Govt
  - Kacha Arhtiya
  - Parking space facilitation to employee
  - Provision of services as 'agent' to Indian Principals foreign client"
  - Pure Agent
  - Relocation of employees of client
- Annual Maintenance Contract
- Auctioneer service
- Automatic Identification systems used in Global Maritime Distress Safety System
- Bifurcation of Services
- Body building and mounting of body on chassis
- Brewing or Distilling Dregs & Waste
- Brokerage and securities charged by a stock broker
  - Interest, late fee or penalty taxable at rate of principal supply
- CCTV based City Surveillance System
- Cheque bounce / dishonor charges
- Commission for rendering service of holding bet
- E-commerce operators/services
  - Facilitation of platforms for travellers and drivers
  - Online Puja Services
  - Services by drivers through e-commerce operators
- Environmental protection services
  - Plantation of mangrove seeds and seedlings
- Facilitation services
- Fees collected for occupation of vacant land
- Functions of Government authorities under Article 243G
  - maintenance of community assets
  - Welfare of weaker sections
- Functions of Municipality under Article 243W
  - Activities in furtherance of irrigation
  - Cleaning of roads, gardens, toilets, etc.
  - Collection of fee from parks, fish market, bus stand entrance
  - Construction of Mayors residence
  - Indoor Recreation Centre
  - Management services for sewerage projects
  - Promoting urban forestry, protection of environment and ecology
  - Promotion of cultural, educational and aesthetic aspects
  - Slaughter House
  - Town development
  - Urban transportation
- GST on Bonus paid
- GST on fringe benefits to employees
  - Canteen Services
  - Insurance
  - Transportation
- GST on liquidated damages
- GST payable on membership fee
- Imparting technical training to apprentices, students and unskilled workers
- Income earned from conducting Guest Lectures
- Information Technology Services
  - Post-sale technical support services
- Inspection performed in India on goods sold to foreign buyer
- Interest charged for delay in delivery of goods
- Interest earned on short term loan
- Interest on credit card services
  - Interest component of EMI on loan availed against credit-card
- Intermediary Services
  - Back-end services to facilitate the business of foreign entity
  - BPO services
  - Design and Development of patterns used for manufacturing
  - Employment services
  - Facilitation of transport for employees of customer
  - Marketing & pre-sales technical support services
  - Marketing Consulting Service
  - Marketing/ Promotion Service
  - On roll conversion charges
  - Procurement Operations and Procurement Transformation & Central Services
  - Promotion of foreign university courses
  - Reimbursement of trainee stipend to trainers
  - Scope of 'Intermediary Services'
  - Services of Independent sales personnel
  - Support services
- Interpretation of the term 'business'
- IPR
  - Brand fee in lieu of grant right to manufacture and sell branded beer
- Location of service recipient
  - Location of immovable property is outside India
- Manufacture and enrichment of fuel by Nuclear Fuel Complex
- Motion picture production service
- Non-Air Conditioned Contract Carriage
  - Supply of Motor-vehicles to Indian Army
- Other services and other miscellaneous services including services nowhere else classified
- Outsourcing portion of manufacturing process
- Penal charges for delayed EMI payments
- Post supply services
- Principal and Ancillary Supply
- Prize money constitutes consideration
- Pure Services
  - Architectural services for restoration/repairs
  - Leasing of government owned land to municipal corporation
  - Local area development fund collected from solar power developers
  - Mapping services to aid town planning
  - Parking space facilitation to employee
  - Parks and Landscaping work
  - Project Management Consultancy Services
  - Project Management Consultancy Services without supply of goods
  - Project Management Services for sewerage
  - Resuscitation of river
  - Services empowering rural Artists and Artisans
- Recovery of cost incurred on behalf of employees not supply of service
- Rendering Online/Offline Tendering
- Repair/ Servicing of products owned by others
- Reverse Charge
- Salary to Directors
- Sale of residential flats
  - Sale of flat camouflaged as lease
- Security and Scavenging Services
- Security services
- Services by Association to Members
  - Principle of 'double taxation'
- Services by Co-operative Bank to Demat account holders against interest free refundable security deposit
- Services by government
  - E-procurement services
  - Metro Rail consultancy services
- Services by Industrial Development Corporation
  - Securing orderly establishment and organisation of industries
- Services of rejuvenation of river, including area development on turnkey
- Services offered to members of club
  - Supply of food at restaurant/ Social events in club
- services provided w.r.t. Citizen Facilitation Centres (CFCs)/Collection Centres
- Services rendered to Customs Bonded Warehouse
- Services to Municipal corporation
  - Architectural consultancy services to Municipal corporation for museum project
  - Conservancy/solid waste management services provided to Municipal Corporation
  - Street Lighting Services
- Software Development Services
- Supervision of the handling & transportation of agriculture produce
- Supervisory Services of loading, transportation and unloading
- Supply not qualifying as 'business'
- Supply of agricultural produce
- Supply of labour force to main-contractor without material
- Supply of Manpower Services
  - Tax on wages, salaries, EPF, ESI reimbursed
- Supply of manufacturing service on physical inputs (goods) owned by others
- Supply of Printing Services
  - Printing question papers to entities other than educational institutions
- Supply of Water
- Taxability of Administrative Services
  - Appointing Doctors, Nursing Staffs and Ambulances
- Taxability of catering service
  - Catering service
  - Catering service to educational institutions
  - Catering services
  - Outdoor catering service
  - Supplies to Office Canteens
  - Supply of food and beverages to passengers at railway platforms
  - Supply of food and beverages to passengers onboard train
  - Supply of ice cream
- Taxability of Construction Service
  - Development Charges and Legal Fees
  - Hostel Construction Service
  - Preferential location charges for car parking space
  - Right to car parking space
  - Sale of developed plots
- Taxability of Leasing Service
  - Importation of lease services
  - Leasing of Cold storage facility
- Taxability of passenger transport services
  - Houseboats used for overnight cruises and day trips
  - Rent-a-cab service
  - Taxi aggregator services
  - Transport services to employees of customer
- Taxability of royalty payments
  - Iron Ore Extraction Service
- Taxability of Salary Payment to Partner of Partnership firm
- Taxability of transport services
  - Cost of diesel provided by service recipient
  - Issuance of Consignment Note / Lorry receipts constitutes Goods Transport service
  - Issuance of LR / GR / consignment note
  - Services of providing vehicles on hire basis to another GTA
- Telecom services provided to Foreign Telecom Operators
- Telephone service
- Time of Supply
- Totalisator service
- Transfer of business assets
  - Transfer of under-construction project as going concern
- Transfer of Land development rights
- Transportation of goods by inland waterways
  - Arabian sea
  - Google earth map
  - Transportation of goods from port to General Lighterage area
- Works contract
  - Business/commercial purposes
  - Construction of oil pipeline between India and Bangladesh
  - Design, fabrication, procurement, integration, control and commissioning of Trisonic Wind Tunnel with Ejector System
  - Development and construction for Airport authority of India
  - Erection of series of transmission towers linked together by power line
  - Inland Waterways Authority of India
  - Installation of car parking system
  - Laying of Optical Fiber Cable Network
  - Laying of underground pipeline network
  - Operation and Maintenance of Sewage Treatment and disposal plant
  - Operation, guarding of water pump-house
  - Retro fitting, restoration services of civil structures for Government
  - Subcontract for civil construction of independent houses under Pradhan Mantri Awas Yojana
  - Subcontract for civil construction of residential complex/houses for Government
  - Subcontract for construction for Government
  - Supply of Pouch filling machine for packing milk
  - Supply of Solar Power Generating system
  - Supply, design, installation, commissioning and testing of solar energy based water pumping system
  - Supply, erection, installation, commissioning and testing of UPS system
  - Surveillance system/network for BSNL
  - System improvement for conversion of LT network into High voltage Distribution system
  - Taxability of Components/spares supplied in Sale-in-Transit
  - Taxability of Mobilization Advance towards works contract
  - ‘Testing & commissioning’ of pipelines laid pre-July 2017
- ‘Hostel accommodation’ provided by trusts
Taxability of supplies
- Act of forbearance
  - Complimentary tickets
- Actionable claims
  - Forfeited royalty reward points
  - Gift Vouchers
  - Profit Sharing Agreement between employee and shareholders
- Activites/ transactions to be treated as supply of goods or supply of services
  - Compensation for alternate accommodation during redevelopment
  - Conducting marathon for charitable purpose
  - Execution of works requiring modification/augmentation/shifting/additions to the transmission system of RVPN
  - Incidental/ancillary activities of charitable organizations
  - Land and Building
  - Penal Interest received by NBFC
  - Prepaid instruments
  - Printing of advertisement
  - Service tax w.r.t. minimum average balance in banks
  - Trading, Commodity derivatives
  - Transfer of business assets
  - Transfer of Capital goods
  - Transfer of title of goods
  - Vouchers
  - Work executed by taxpayer vs. Work executed by the consumer/intending agency under supervision of taxpayer
- Activities without consideration
  - Transaction between principal and agent
- Activities/ Transactions which are neither supply of goods nor services
  - Accounting entry in books of Indian Project Office for salary cost of Expat employees paid by the Foreign Head Office
  - Actionable claims, other than lottery, betting and gambling
  - Activities undertaken by Central Government / State Government / Local Authority
  - Compensation paid to lessor for vacating its claim
  - Construction of immovables
  - Employer Employee relationship
  - High Sea Sales
  - Notice pay recoveries
  - Prepaid Instruments
  - Profit Sharing Agreement between applicant as an employee and shareholders
  - Reimbursement of expenses to employees
  - Salary to Employees
  - Salary to partners
  - Sale of immovables
  - Supply from bonded warehouse
  - Vouchers
- Affordable Housing Project
  - Consider as 'Ongoing Project'
  - Inapplicability of RERA definition
- Agreeing to the obligation to refrain from an act; or tolerating an act or situation; or doing an act
  - Buyout of notice period by employee
  - Cancellation charges levied by Taxi aggregator service providers
  - Compensation for relinquishment of lease right
  - Compensation for vacating premises for redevelopment
  - Definition of "Easement"
  - Delayed possession under redevelopment
  - Leasing of a pathway to reach leasee's dwelling unit by Chennai Metro Rail Ltd
  - Receiving payment after a lapse of a period
  - Supervision Fee’ for electricity-line installation
- Agriculture / Agro services
  - Agriculture / Agro services: Storage / warehousing of agricultural produce
  - Commission agent services
  - Definition of 'Agriculture Produce'
  - Pre-conditioning or Pre-cooling processes
  - Supply of agricultural produce : Post-harvest crop services
  - Supply of agricultural produce: Rearing of animals/ poultry farming
  - Supply of agricultural produce: Storing fresh eggs
  - Supply of agricultural produce: “Logging” of trees not yielding any ‘agricultural produce’
  - Support Services: Cold, Deep Freeze and Controlled Atmosphere Storage
  - Taxability of Mortgage charges, Lien fee, Stock transfer fee
- Applicability of exemption
  - Agricultural activities - Agricultural Extension Services
  - Agricultural activities - Agricultural Produce Marketing service
  - Agricultural activities - Agricultural Soil testing Minilab and its Reagent Refills
  - Agricultural activities - Cold Storage Service for Agriculture Produce
  - Agricultural activities - Inspection and testing of agricultural produce
  - Agricultural activities - Rental payment to government for land use
  - Agricultural activities - Supply of agricultural produce (exempt) of farmers
  - Charitable work
  - Charitable work - Charitable activities involving preservation of environment
  - Charitable work - Providing shelter to abandoned, orphaned or homeless children and facilitating the adoption of the children
  - Conditional exemption to intra-state supply of goods
  - Construction Services for water-metro project
  - Contract Carriage Services
  - Cultivation of plants or rearing of animals by way of renting or leasing of vacant land with or without structures
  - Denied - Non furnishing GSTIN
  - Drilling bore wells and energization
  - Duty free import authorization license
  - Education : Approved vocational education course
  - Education : Coaching, accommodation, textbook facility to CA/CS students
  - Education : Educational Services
  - Education : Educational Services (ancillary services rendered by educational institutions)
  - Education : Educational Services (not eligible for exemption)
  - Education : Educational Services by National Council of Vocational trainings / Jan Shikshan Sanstan
  - Education : Free of cost education kit supplied to students of government-aided schools
  - Education : Paid Education Content
  - Education : Services provided by 'Educational institutions' in affiliation with specified university
  - Education : Services to educational institute
  - Education : Services to educational institute (Courses offered by IIM)
  - Education : Services to educational institute (Educational conference/ gathering of students, faculty, and staff of other schools)
  - Education : Services to educational institute (Executive Post Graduate Programme by IIM)
  - Education : Services to educational institute (Facilitation of exams electronically)
  - Education : Services to educational institute (like catering, security, cleaning, house-keeping, transportation)
  - Education : Services to educational institute (Long duration post-graduate diploma/degree-granting programmes by IIM)
  - Education : Services to educational institute (Printing of Pre/Post-examination item)
  - Education : Supply of slates for educational purposes
  - Education : Training programmes approved by National Skill Development Corporation
  - Essential commodity
  - Exempt services
  - Exemption not extended to subcontractors on par with main contractors
  - Exemption of Capital goods
  - Exemption on high seas sales
  - Exemption on Supply to public funded research institution
  - Food
  - Food - Packaged food with brand name/without brand name
  - Food - Packaged frozen seafood with brand name/without brand name
  - Geophysical survey investigation
  - Goods and services supplied by Rajiv Gandhi Centre for Aquaculture
  - Health care : Diagnostic services to hospitals
  - Health care : Disability equipments / mobility devices for the aid of persons with disabilities
  - Health care : Health care services
  - Health care : Health care services not qualifying as 'Clinical establishments'
  - Health care : Hospitals for employees
  - Health care : Medicines, consumables, etc. supplied to ‘in-patients’
  - Health care : Supply for purely academic and research purpose
  - Health care : Supply of food to patients
  - Health care : Wellness facilities (Naturopathy, Ayurveda, Yoga and meditation, Physiotherapy and Special therapy)
  - Import through OEM agents
  - Interest on short term loans extended to creditors
  - Lease of government land
  - Leasing of residential property
  - Leasing property to Hospitals
  - Legal Services provided by Advocates
  - Loading/Unloading of agriculture produce harvested in foreign land
  - Loan to related government entity without processing fees
  - Minor irrigation, water management and watershed development
  - Movement of goods from refinery to export warehouse
  - Non-commercial Research Institutions' local purchases
  - Organizing seminars and symposiums
  - Pluralities of exemptions
  - Potable water arising after treatment of raw-water
  - Promotion of research
  - Protection of Environment ‘Road’/’Fire Services
  - Publishing of online research journal
  - Puja Samagri
  - Pure labour contract services for construction under PMAY
  - Purified water in sealed /unsealed container
  - Rakhi
  - Readymade Khadi garments sold through Khadi and Village Industries Commission
  - Renting of residential dwelling for use as residence
  - Road construction by subcontractors
  - Sale of goods warehoused in Free Trade Warehousing Zone on ‘as is where is’ basis
  - Securities contract / Forward contracts
  - Service of testing on Cattle feed
  - Services to government
  - Services to government - Security of a Transport Undertaking
  - Services to government - Communication Satellite Transponders
  - Services to government - Development of fisheries
  - Services to government - development of irrigation and waterways
  - Services to government - Excavation and transportation service for shifting waste
  - Services to government - irrigation, water management and watershed development, development of roads and bridges
  - Services to government - Project management services for sewerage
  - Services to government - Services by IIT Mumbai
  - Services to government - Skill development and training
  - Services to government - Sub-contract of services
  - Services to government - Sub-contract of services provided by Government entity
  - Services to government - Supply of landscaping and gardening activities
  - Services to government- Printing of text books/stationery items
  - Services to government- Renting of Immovable Property
  - Services to government- supply of labour, cleaning staff, data entry operators/helpers/teachers
  - Services to government- Supply of Tertiary Treated Water
  - Sourcing agri-produce on commission basis
  - Strict interpretation of exemption notification
  - Supplies under ' brand ' name
  - Supply of agricultural produce : Processes carried at Agriculture Farm
  - Supply of agricultural produce : Removal of impurities from agricultural produce
  - Supply of agricultural produce : Supply of farm labour
  - Supply of Cattle feed
  - Supply of facility management services such as security, cleaning, housekeeping and sweeping services to Government Hospitals
  - Supply of liquor
  - Supply to government - Construction Services to State Industrial Infrastructure Corporation
  - Supply to Public distribution system/ fair price shops
  - Supply to public funded research institution, specified Universities, research institutions, Departments and laboratories of the Government and Cancer Institute
  - Support services to agriculture, forestry, fishing, animal husbandry
  - Support Services to agriculture- Loading/Unloading, Packing, Storage or Warehousing
  - Toll charge - Annuity payment for highway construction
  - Transmission / distribution of electricity - Ancillary services
  - Transmission / distribution of electricity - Cheque dishonor recovered from customers
  - Transmission / distribution of electricity - Delayed payment recovered from customers
  - Transmission / distribution of electricity - Electricity distribution
  - Transmission / distribution of electricity - Interest/late fee/penalty payment fees for electricity
  - Transmission / distribution of electricity - Matter sub-judice
  - Transmission / distribution of electricity - Non-tariff charges recovered from customers
  - Transmission / distribution of electricity - Recovery of non-tariff, delayed charges
  - Transmission / distribution of electricity - Related services
  - Transmission / distribution of electricity - Supply and distribution of electricity
  - Transport of Passengers by Non-Contract Carriage
  - Unbranded bio-fertilizer / organic manure
  - Value of goods in composite supply does not exceed 25% of value of supply
  - Warehousing services for tea
  - Waste Management Services
  - Water supply by state water supply board
  - ‘Annuity’ received during O&M phase
- Applicability of Margin Scheme
  - Applicability of margin scheme to antiques
  - Applicability of margin scheme to paintings
  - Applicability of margin scheme to second-hand jewellery
  - Applicability of margin scheme where the goods may also be covered under specific HSN
  - Scope of Margin Scheme
- Borrowing cost
- Bundled
  - Naturally Bundled
- Canteen service
  - Canteen facility for contractual workers
  - Canteen in SEZ area
  - Distribution of coupons to employees at subsidized price
  - Supply and distribution of goods to company employees
  - Supply of food by caterer to company, further distributed among employees
- Choice of rate
- Civil work performed by sub-contractor
- Civil work performed by sub-contractor for the Railways
- Composite Supply vs. Mixed Supply
  - Composite Supply vs. Mixed Supply
  - Take or Pay charges
  - ‘ Relocation Management Services ’
- Composition Scheme
  - Twin supply of goods & services
- Concessional Rate Notification Application
  - Agricultural Produce
  - Bulk drug for injections
  - Bulk drug used as intermediary goods
  - Cheque dishonour charges
  - Concessional Rate of Tax for ‘Affordable Housing Scheme’
  - Concessional Rate of tax for export of fertilizers
  - Concessional Rate of tax for work on small hydro-electric project on existing dam
  - Conditions for applicability of concessional rate
  - Constructing residential complex for Airport Authority of India
  - Construction of a multi-modal IWT terminal on EPC basis for Inland Waterways
  - Construction of jetty & sites for National Technical Research Organization
  - Construction of ongoing residential project
  - Construction of residential quarters allotted to applicant by MPPGCL
  - Construction service for National Centre for Biological Science
  - Essentiality Certificate ( ' EC ' )
  - Ice cream supply to caterers
  - IGST on ocean freight
  - Imports inclusive of ocean freight
  - Indirect supplies to railways