"08 June 2018" Archive

GST on moulds & dies, Car servicing, Tea/coffee/rubber auction & E-way Bill Requirements

Circular No. 47/21/2018-GST (08/06/2018)

Whether moulds and dies owned by Original Equipment Manufacturers (OEM) that are sent free of cost (FOC) to a component manufacturer is leviable to tax and whether OEMs are required to reverse input tax credit in this case?...

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Task Force on Shell Companies identifies 225910 more companies for being struck-off

2nd drive to be launched during the current Financial Year 2018-19 ; a total of 2,25,910 companies identified for being struck-off under section 248 of the Companies Act ...

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Supply of goods imported into territory of India, till they cross customs frontiers of India is supply in the course of inter-State trade or commerce

M/s Parsan Brothers (AAR Andhra Pradesh)

In Re. M/s Parsan Brothers (AAR Andhra Pradesh) As per Section 7 (2) of the Integrated Goods and Service Tax Act, 2017– Supply of goods imported into the territory of India, till they cross the customs frontiers of India, shall be treated to be a supply of goods in the course of inter-State trade or […]...

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Advance ruling cannot be admitted if same issue is pending before any court

M/s Crux Biotech India Private Limited (AAR Andhra Pradesh)

M/s Crux Biotech India Private Limited (AAR Andhra Pradesh) Issue- The grain based extra neutal alcohol, which slab under somes in GST era. Is this comes under 18% or exempted or any other tax category? Held-  Under Section 98(2) Advance Ruling Authority shall not admit the application where the question raised in the application is [&he...

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GST Advance Ruling Authority cannot admit application on ‘place of supply’ issue

In re M/s. Pon Pure Chemical India Pvt. Ltd. (AAR Gujarat)

In re M/s. Pon Pure Chemical India Pvt. Ltd. (AAR Gujarat) (i) Whether the authority is within jurisdiction to admit application especially on the issue of ‘place of supply’? As the ‘place of supply’ is not covered by Section 97(2) of the Acts, this authority is helpless to answer the questions raised in the application, [...

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Gas Production by INOXAP for Essar Steel is Job Work : AAR Gujarat

In re M/s. Inox Air Products Pvt. Ltd. (AAR Gujarat)

In re M/s. Inox Air Products Pvt. Ltd. (AAR Gujarat) (a) The activity undertaken by the applicant falls under the ‘Job Work’ as defined under Section 2(68) of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017. (b) The applicant is liable to pay Goods and Services […]...

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Issue of ITC on clean environment (energy) cess cannot be decided by AAR

M/s Sino Resources (AAR Andhra Pradesh)

M/s Sino Resources (AAR Andhra Pradesh) Issue- Whether Input Tax Credit ( ITC) is available on clean environment(energy) cess, paid at the time of import of coal? Held- The subject application filed by the applicant is beyond the jurisdiction of this authority, as it is beyond the domain of Section 97(2) of the CGST Act’ […]...

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Changing the landscape of real estate with Short Term Rentals

The idea of generating income from one’s home is great. If a family needs to leave town for short while, the benefits of renting their house out to someone on a short term basis are twofold: security and secondary income. It is on this premise that the concept of short-term rentals is based. A short-term […]...

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Place of Removal under Excise Act and CENVAT Credit Rules

Circular No. 1065/4/2018-CX (08/06/2018)

As regards determination of ‘place of removal’, in general the principle laid by Hon’ble Supreme Court in the case of CCE vs Ispat Industries Ltd 2015(324) ELT670 (SC) may be applied. Apex Court, in this case has upheld the principle laid down in M/s Escorts JCB (Supra) to the extent that ‘place of removal’ is required to be de...

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Power Banks not eligible for benefits under N/No. 12/2012-Customs

CCE Vs S.B. Industries (CESTAT Delhi)

The present appeal has been filled by the Revenue against the Order-in-Appeal No.204/GST/DL-Appl-II/17/ vide which the Commissioner (A) has set aside the order of adjudicating authority....

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