Alerts & Updates 7th May 2018

ELP GST Update

Latest Thought Leadership

Investment Funds
Alerts & Updates 29th Jul 2026

IFSCA Informal Guidance Addresses Use of PSP Payment Accounts for Fund Subscriptions and Redemptions

Read More
Alerts & Updates 29th Jul 2026

Labour and Employment – Recent Judicial Developments

Read More
Investment Funds
Alerts & Updates 29th Jul 2026

The India-Mauritius DTAA Protocol and the Principal Purpose Test: Treaty Entitlement, Substance and the Post-2017 Investment Landscape

Read More
international trades
Alerts & Updates 24th Jul 2026

USTR Finalises Section 301 Forced Labour Tariffs

Read More

  • Advance Ruling Authority

    Giriraj Renewables Private Limited (Maharashtra) [TS-155-AAR-2018-NT]

    Engineering, Procurement and Construction contract (Turnkey / EPC) for setting up of solar power plant, would constitute a “works contract” exigible to GST at the rate of 18%; irrespective of the concessional rate of 5% applicable for supply of goods.

    Simple Rajendra Shukla (Maharashtra) [TS-157-AAR-2018-NT]

    Services of private institute, coaching students for entrance examinations, shall be liable to GST at the rate of 18%.

    Shalesh Kumar Singh (Delhi) [TS-158-AAR-2018-NT]

    “Dried Tobacco Leaves” having undergone process of curing after harvesting of tobacco leaves shall be classified as “unmanufactured tobacco” (HSN 2401) and be taxable at the rate of 28% and not 5% GST.

Privacy Policy

As per the rules of the Bar Council of India, lawyers and law firms are not permitted to solicit work or advertise. By clicking on the "I Agree" button, you acknowledge and confirm that you are seeking information relating to Economic Laws Practice (ELP) of your own accord and there has been no advertisement, personal communication, solicitation, invitation or any other inducement of any sort whatsoever by or on behalf of ELP or any of its members to solicit any work through this website.