"11 May 2018" Archive

Accredited Media Persons allowed to carry Mobile Phones Inside SC Courtrooms

It is submitted that Hon'ble the Chief Justice of India vide orders dated 11.05.2018 has been pleased to accede to the request of the accredited Media Persons to allow mobile phones on silent mode inside the Court Rooms. It has been directed that a cellphone creating any disturbance/nuisance inside Court Room will be confiscated by the Co...

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Posted Under: Corporate Law |

E-rickshaw Tyres classifiable as New pneumatic tyres of rubber; Taxable at 28% GST: AAR

In re Ceat Limited AAR Maharashtra

In re Ceat Limited (AAR Maharashtra) Applicant is engaged in the manufacturing of tyres of kind used in three-wheeled Electric-rickshaws which are used to transport goods and passengers over short distances. The applicant, M/s Ceat Ltd. has filed the application under section 97 of the Maharashtra Goods and Services Tax Act, 2017 and requ...

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HC grants GST Registration from 01.07.2017, delayed due to wrong PAN quoting in VAT Regime

M/s. Alukka Gold Palace Vs State Tax Officer (Kerala High Court)

On account of a mistake committed by the petitioner during 2009 in providing the PAN number of another firm for the purpose of obtaining registration under the Kerala Value Added Tax Act (the Act), the request of the petitioner for registration under the GST statutes were delayed and were granted only with effect from 12.08.2017....

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ITAT confirm additions for unaccounted cash deposited in bank a/c jointly held with accountant

Shri Shiv Shankar Sharma Vs The Income Tax Officer (ITAT Delhi)

It is unbelievable that a professional like Advocate, C.A. or Accountant, would open a bank account with his client. The Ld. D.R. rightly contended that any professional would open a bank account for an assessee if unaccounted transactions are conducted on behalf of the assessee....

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Envirotemp FR3 Fluid is taxable at rate of 12% GST: AAR Maharashtra

In re Cargill India Private Limited (Authority For Advance Ruling)

Whether Natural Easter Dielectric Fluid (hereinafter referred to as ' Envirotemp FR3') fall under Serial no. 90 of Schedule I of Notification No. 1/2017-State Tax (Rate) dated 29th June, 2017 issued under the Maharashtra Goods and Services Tax Act, 2017 and Notification No. 1/2017- Central Tax (Rate) dated 28th June, 2017 issued under the...

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GST applicable on Supply of motor vehicles as scrap after its usage in business: AAR

In re CMS Info Systems Limited (AAR Maharashtra)

Whether supply of such motor vehicles as scrap after its usage can he treated as 'supply' in the course or furtherance of business and whether such transaction would attract GST? If yes, please provide the rate of GST and/or Compensation Cess....

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GST AAR: Mere mentioning Aditya Birla name on Cereal packs to be construed as bearing brand name

In re Aditya Birla Retail Limited (AAR Maharashtra)

In re Aditya Birla Retail Limited (AAR Maharashtra) Name Aditya Birla is a benchmark in itself and is associated with a certain trust and quality. Now, we see the definition of ‘brand name’ includes a name or a mark. This concept of ‘mark’ stems from the Trade Marks Act, 1999 where we have the following […]...

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GST payable on coaching services for entrance examination: AAR

In re Simple Rajendra Shukla (Authority For Advance Ruling)

In re Simple Rajendra Shukla (AAR Maharashtra) 1. The applicant Simmple Rajendra Shukla has filed the application under section 97 of the Maharashtra Goods and Services Tax Act, 2017 and requested to decide the question “whether the services related to providing the coaching for entrance examination will come in the ambit of Goods a...

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Be an expert on panel of Women Entrepreneurship Platform of NITI Aayog

The National Institution for Transforming India (NITI) Aayog has launched Women Entrepreneurship Platform (WEP) on the occasion of International Women day ie 8th March, 2018 with the motive to bring together women from different parts of India to realize their entrepreneurial aspirations. ...

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Posted Under: Corporate Law |

Reinstatement / Access charges paid to Municipal Authorities liable to GST: AAR

In re Reliance Infrastructure Limited (AAR Maharashtra)

In re Reliance Infrastructure Limited (AAR Maharashtra) Reliance Infrastructure Limited, the applicant, seeking an advance ruling in respect of the following : 1. Whether reinstatement charges paid to Municipal Authorities would be liable to GST? 2. Whether access charges paid to Municipal Authorities would be liable to GST? Question Whet...

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