"10 June 2018" Archive

28% GST payable on Ice Cream Making Machine (Tariff Heading 84.18)

In re Ms. Mitora Machinex Pvt.Ltd. (AAR Gujarat)

The applicant M/s. Mitora Machinex Pvt. Ltd. has submitted that they manufacture and supply the Ice Cream Making Machines’ in diverse specifications such as Automatic Ice Cream Making Machine, Countertop Ice Cream Making Machine, Soft Ice Cream Making Machine and Fully Automatic Ice Cream Making Machine.....

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18% GST Payable on Hydraulic Orbital Valve classifiable under Tariff Heading 84.81

In re M/s. Dyna Automation Private Limited (AAR Gujarat)

In re M/s. Dyna Automation Private Limited (AAR Gujarat) What is the classification and rate of Goods and Services Tax for Steering unit which is a kind of hydraulic valve and used as intermediate parts of hydraulic systems in agricultural harvesting machine ? The product “Hydraulic Orbital Valve” is classifiable under Tariff Heading ...

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18% GST Payable on Agricultural Soil testing Minilab and its Reagent Refills

In re M/s. Nagarjuna Agro Chemicals Private Limited (AAR Telangana)

Agricultural Soil testing Minilab and its Reagent Refills are classifiable under Tariff heading 9027 of the GST Tariff and tax rate applicable is 9% CGST +9% SGST....

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Printed advertisement materials classifiable as ‘supply of goods’ & Taxable @12% GST

In re M/s. Macro Media Digital Imaging Private Limited (AAR Telangana)

In re  M/s. Macro Media Digital Imaging Private Limited (AAR Telangana) (i) The printed advertisement materials manufactured and supplied by the applicant are classifiable as ‘supply of goods’. (ii) The printed advertisement material are classifiable under chapter heading 4911 of the GST Tariff and the rate of tax applicabl...

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5% GST on Implants for joint replacements falling under HSN Code 90213100

In re Shri. Gopal Gireesh, Veena Chemicals (AAR Kerala)

In re Shri. Gopal Gireesh, Veena Chemicals (AAR Kerala) On a plain reading of entry at Serial No. E(9) of List 3 of Entry 257 of Schedule I and entry at Serial No. 221 of Schedule II of Notification No. 01/2017 -Central Tax (Rate) dated 28.06.2017, it is evident that joint replacements are specifically covered […]...

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Carry bags made of polypropylene non-woven fabrics is taxable @ 5% GST

In re M/s. JJ Fabrics (AAR Kerala)

Carry bags made of polypropylene non-woven fabrics is classified under entry 224 of Schedule 1 of the Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 and State Notification 360/2017 dated 30.06.2017, and hence taxable @ 5% [SGST -2.5%; CGST-2.5%]....

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Approval of Name from CRC

There are some highly helpful points that can be considered while applying the name of the Company for overcoming the issue of rejecting of name from CRC....

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Order not invalid for mere mention of word IGST instead of SGST/ CGST

M/s R.R Agro Industries and Seth Prasad Agro Private Limited Vs. State Of U.P. (Allahabad High Court)

The order mentioning the State / Central GST instead of IGST provisions could not be held as bad in law as the seizure of goods under section 129 of the SGST Act exists in CGST Act as well....

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Nature of Interest awarded U/s. 28 of Land Acquisition Act, 1894

Dnyanoba Shajirao Jadhav Vs ITO (ITAT Pune)

Dnyanoba Shajirao Jadhav Vs ITO (ITAT Pune) Interest awarded u/s. 23(1A) and 23(2) r.w.s. 28 of the L.A. Act is in the nature of solitium and an integral part of compensation. It is an admitted position that the receipt of compensation awarded under L.A. Act is a capital receipt. Whereas, interest awarded u/s. 34 of the […]...

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Shah Rukh Khan gets relief from penalty on Notional Income from Dubai Villa

DCIT Vs Shri Shah Rukh Khan (ITAT Mumbai)

The present appeal filed by the revenue is directed against the order passed by the CIT(A)-40, Mumbai, dated 30.06.2014, which in itself arises from the order passed by the A.O under Sec. 271(1)(c) of the Income tax Act, 1961 (for short „Act),...

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