Indirect Tax Digest | 26 April 2024

Madras High Court - GST is not leviable on hostel accommodation provided to college students and working women.

Orissa High Court - Parallel proceedings can be initiated when the subject matters of the proceedings initiated by a Central Tax officer and a State/ Union Territory Tax officer are entirely different.

Bombay High Court - IGST is not leviable under the reverse charge mechanism on the importer in respect of services provided by a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India to the customs station of clearance in India.

AAAR West Bengal - GST is leviable on corpus/ sinking fund and electricity charges recovered by a Residents Welfare Association from its members.

Kerala High Court - Bills of Entry can be amended under Section 149 of the Customs Act, 1962 after payment of IGST on the goods imported by Export Oriented Units and AA holders