India: Sales Taxes: VAT, GST

В Индии «Электронные услуги» определяются как «Электронная торговля» (или, как правило, именуются «E-Commerce»)...

In India, the ‘Electronic Services’ have been defined as ‘Electronic Commerce’ (or, generally called as ‘E Commerce’) under the Central Goods...

The Petitioner was a registered taxable person under the GST regime, whose GST registration was cancelled vide Order-in-Original dated 27.01.2023. Upon such cancellation, the Petitioner initially decided to discontinue its business and, accordingly, did not prefer an appeal against the said order within the prescribed statutory period under Section 107 of the CGST Act.

The Karnataka High Court examined whether healthcare services provided by a medical enterprise to patients through a contractual arrangement with another hospital qualify for GST exemption. The Revenue department argued for an 18% tax rate, while the assessee claimed exemption under healthcare service provisions. The Court's decision hinged on interpreting the legislative intent behind healthcare exemptions and determining whether service classification should follow contractual form or substantive nature.

Once perceived merely as functional storage spaces dictated by fragmented tax structures and operational necessity, warehouses today stand transformed into sophisticated logistical and infrastructure assets underpinning the movement of trade, manufacturing, consumption, and capital across the country.

A Division Bench of the Rajasthan High Court has ruled that Build-Operate-Transfer concessionaires must pay GST on works contract services rendered to NHAI, treating toll collection rights as taxable consideration. This landmark judgment fundamentally reshapes the tax landscape for highway PPP projects, potentially affecting project bankability, investor appetite, and the cost mechanics for developers participating in India's infrastructure development bids.

Section 64 of the CGST Act, 2017 is one of the most extraordinary assessment provisions under the GST framework. It empowers tax authorities to conduct summary assessment proceedings in limited and urgent circumstances where immediate intervention is necessary to safeguard the interests of revenue.

The taxable event under GST laws is ‘supply’ and the same has been defined under Section 7 of the Central Goods and Services Tax Act, 2017 (“Act”) which is the fulcrum for collection of tax under GST.

M/s D.P. Jain & Co. Infrastructure Private Limited (‘petitioner’) was engaged in the business of highway construction & inter alia had three subsidiaries. During the period 2020 to 22, the petitioner had issued...