Recent decisions in GST having far reaching implications

09 May 2020 | 11:00am to 12:30pm

The Goods and Services Tax (GST) regime has been developing at a fast pace. These developments can either happen by way of decisions pronounced by various judicial forums or by way of changes in law. As it is important for the businesses to remain up-to-date, Lakshmikumaran & Sridharan is organising a webinar along with Southern Gujarat Chamber of Commerce and Industry, Surat, Southern Gujarat Income Tax Bar Association, Surat, All Gujarat Federation of Tax Consultants, Income Tax Bar Association, Ahmedabad, Southern Gujarat Commercial Tax Bar Association, Chartered Accountants Association, Surat, Vapi CA Association, the Navsari District Sales Tax Practitioners Association and the Institute of Cost Accountants of India, to analyse various recent decisions of the High Courts and Authorities for Advance Rulings, which may have far reaching implications.

The webinar, amongst many recent decisions, will include the following cases:

1. Gujarat High Court decision in case of Mohit Minerals striking down the levy on ocean freight on import of goods. Should assessee,

  • continue to pay tax and avail ITC? Whether ITC available?
  • claim refund of taxes already paid? What about time limit for claiming refund if it exceeds two years?

2. Karnataka AAR Ruling in the case of T & D Electricals – Whether Works Contract service provider needs to take registration at the place of supply?

3. Gujarat High Court decision in case of F S Enterprise – Can goods be assessed en route if invoice and e-way bill is otherwise available?

4. Rajasthan AAR Ruling in the case of Clay Craft India Pvt. Ltd. – Whether GST payable under RCM on salary paid to Directors who are employees of the company?

5. Gujarat AAR Ruling in the case of Satyesh Brinechem – Ever evolving issue of eligibility of input tax credit of GST paid on construction services.


Mr. Jigar Shah,
Partner, L&S