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- Input Tax Credit
- ITC on blocked credit
- Whether input tax credit is allowed on expenses incurred for employees ?
Whether input tax credit is allowed on expenses incurred for employees ?
TRT-2025-810
Issue Favourable to Tax Payer ?:- yes
Held - As regards the ruling of the AAR, we observe that the impugned ruling is lucidly contrary to the provision of the CGST Amendment Act, 2018, .....
TRT-2025-805
Issue Favourable to Tax Payer ?:- no
Held - In this case the applicant has their own in-house hospital for use by the employees, retirees and their dependents. This is a free center wh.....
TRT-2025-811
Issue Favourable to Tax Payer ?:- no
Held - Qus.2(c) whether Input Tax Credit on Medicines purchased by the hospital maintained by our organization and used for treatment of fa.....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if the invoice/debit note is missing in Form GSTR-2A/2B or tax remain unpaid by the supplier ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
