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Archive: July, 2018

Posts in July, 2018

5% GST Payable on EOT Grab Cranes : AAR

July 30, 2018 4254 Views 0 comment Print

EOT Grab Cranes are integral part of the Waste to Energy Plants project for manufacturing and generation of end product of electricity and therefore the EOT Grab Cranes being used in waste to energy plant as per details given in present case clearly fall under serial no. 234 of schedule of notification 1/2017 – Integrated Tax (Rate) and liable to IGST @5%.

No GST on services provided to clients located in SEZ: AAR

July 30, 2018 2226 Views 0 comment Print

M/s. Sapthagiri Hospitality Private Limited (GST AAR Gujarat) (i) The hotel being located in non-processing zone of Dahez Special Economic Zone whether liable to pay GST on all the services provided by it to the clients located in SEZ which inter-alia included supply of services by way of providing accommodation services, supplying food and beverages […]

Chilly Cutter made of Stainless Steel classifiable under HSN 8210

July 30, 2018 4245 Views 0 comment Print

M/s. Meera Metals (GST AAR Gujarat) Product Chilly Cutter made of Stainless Steel, whether classifiable under HSN 7323 or otherwise ? 1. Heading 7323 covers ‘Table, Kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron […]

Slate for Student & Teacher are exempt from GST: AAR

July 30, 2018 2349 Views 0 comment Print

Raja Slates Pvt. Ltd. (GST AAR Gujarat) (A) The products ‘Slate for Student’ and ‘Slate for Teacher’ supplied by M/s. Raja Slates Pvt. Ltd. (GSTIN 24AAACR3936K1ZB) are appropriately classifiable under Tariff Heading 96.10. (B) The products ‘Slate for Student’ and ‘Slate for Teacher’ supplied by M/s. Raja Slates Pvt. Ltd. (GSTIN 24AAACR3936K1ZB) are eligible for […]

AAR Not Admissible on Issue which is already pending before department

July 30, 2018 1302 Views 0 comment Print

In the present case as the question raised by the applicant in the application is already pending proceedings, in the case of the applicant themselves, the application is not admissible under the said provisions and therefore liable for rejection.

Recipient of service cannot apply for Advance Ruling

July 30, 2018 1074 Views 0 comment Print

In re Dr. Dathu Rao Memorial Charitable Trust (GST AAR Tamilnadu) An applicant can seek an Advance Ruling Authority in relation to supply of goods or services or both undertaken or proposed to be undertaken by the applicant. In the case at hand, the applicant is the proposed recipient of the proposed works contract and […]

Constitutional validity of Section 234F; Writ in Madras High Court

July 30, 2018 14583 Views 3 comments Print

Presently the Madras High Court is seized of an application for Writ, challenging the constitutionality of Section 234F of the Income Tax (IT) Act, 1961, which prescribes a fee for delay in filing IT Returns.

Notification No. 12/2018-Customs (N.T./CAA/DRI), Dated: 30.07.2018

July 30, 2018 954 Views 0 comment Print

Notification No. 12/2018-Customs (N.T./CAA/DRI) appointment of adjudication Authority- with details of Name of Noticee (s) and Address, Show Cause Notice Number and Date, Name of Adjudicating Authorities and Common Adjudicating Authority appointed.

Notification No. 11/2018-Customs (N.T./CAA/DRI), Dated: 30.07.2018

July 30, 2018 1176 Views 0 comment Print

Notification No. 11/2018-Customs (N.T./CAA/DRI) appointment of adjudication Authority- with details of Name of Noticee (s) and Address, Show Cause Notice Number and Date, Name of Adjudicating Authorities and Common Adjudicating Authority appointed.

MRP on a pre-packaged commodity: FAQs post recent GST Reduction

July 30, 2018 18390 Views 4 comments Print

FAQs on Relaxation of Legal Metrology (Packaged Commodities) Rules, 2011 for facilitation of implementation of the provisions of the GST Act and GST Rules 1) What is MRP? MRP is the maximum retail sale price inclusive of all taxes. 2) Whether GST is included in MRP? Yes, The MRP on a pre-packaged commodity is inclusive […]

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