"23 September 2018" Archive

GST on outdoor catering services to clients: AAR Tamilnadu Ruling

In re Goodwill Industrial Canteen (GST AAR Tamilnadu)

In re Goodwill Industrial Canteen (GST AAR Tamilnadu) Clarification regarding applicable GST to the outdoor catering services rendered by them to their clients. The services of the applicant of supplying food and beverages on the premises of industrial unit/office, which are on the terms of the contract with M/s Kone Elevators and such ot...

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GST on supply, installation, commissioning and maintenance of Solar Water Pumping Systems

In re M/S Tag Solar System (GST AAR Rajasthan)

In re M/s. Tag Solar System (GST AAR Rajasthan) Whether Supply, Commissioning, Installation and maintenance of Solar Water Pumping System would attract 5% GST and if such transaction is Work Contract. Further, if the applicant can raise sepertae bills for Supply of goods and Supply of Services. Held by AAR 1. As per the statement of [&he...

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IGST payable on transportation of goods by vessel under RCM

In re M/s. Chambal Fertilizers And Chemicals Limited (GST AAR Rajasthan)

In re M/s Chambal Fertilizers And Chemicals Limited (GST AAR Rajasthan) a. The applicant is liable to pay IGST on transportation of goods by vessel under Reverse Charge Mechanism (RCM) under Notification No. 10/2017- Integrated Tax (Rate) dated 28.06.2017. b. Regarding exclusion of any component of expenditure upon imported goods (Ocean f...

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Electric cables cannot be treated as accessories or consumables for petroleum operations

In re M/S Kei Industries Limited (GST AAR Rajasthan)

In re M/s Kei Industries Limited (GST AAR Rajasthan) Also Read AAAR Ruling- GST Advance ruling cannot be given on transaction prior to date of Application for Advance Ruling FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,RAJASTHAN The Issue raised by the applicant is fit to pronounce advance ruling as it falls under ambit […]...

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‘Cattle Feed in Cake Form’ is exempt from GST: AAR Tamilnadu

In re C.P.R. Mill (GST AAR Tamilnadu)

In re C.P.R. Mill (GST AAR Tamilnadu) Classification of ‘Cattle Feed in Cake Form’ and exemption if any The product ‘Cattle feed in cake form’ manufactured by the Applicant is classifiable under Chapter Heading 23099010 and stands exempted as per vide SI.No. 102 of Notification No. 2/2017-Central Tax(Rate) dated 28th June...

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18% GST Payable on Laterals of sprinklers such as clamps, bends, tee, coupler, bush, foot button etc.

In re M/s Smita Gupta (Viney Irrigation) Jaipur (Raj) (GST AAR Rajasthan)

In re M/s Smita Gupta (Viney Irrigation) (GST AAR Rajasthan) Issue- Classification of any goods or services or both;  Whether the laterals such as clamps, bends, tee, coupler ,bush  which form part of an Sprinkler System or Drip Irrigation System shall form part of Entry No. 195B of schedule II of Notification No. 01/2017 dated 28.06.2...

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Addition for Cash Received Against Sale of Agricultural Land Not Disclosed In Sale Deed

Shri Jafrudin Kaji Vs The Income Tax Officer (ITAT Ahmedabad)

Shri Jafrudin Kaji Vs The ITO (ITAT Ahmedabad) It is an undisputed fact that the assessee sold land for Rs.72 lakhs as evident from the sale deed. Therefore, the argument of the learned counsel for the assessee that the amount of cash deposits represents the sale consideration of agriculture land is without any substance. However, [&helli...

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Generation of e-way bill not required for intra-state movement of unmanufactured tobacco

In re Ashok Kumar Patel (GST AAR Madhya Pradesh)

In re Ashok Kumar Patel (GST AAR Madhya Pradesh) Applicability of the notification number F-A-3-08-2018-1-V (43), DATED 24-4-2018 issued under MPGST Act/Rules on unmanufactured tobacco nuder CTH 2401. The notification number F-A-3-08-2018-1-V (43), DATED 24-4-2018 issued under MPGST Act/Rules 2017, is not applicable on unmanufactured tob...

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28% GST Payable on ‘Disc Brake Pads’: AAR Tamilnadu

In re Brakes India Private Limited (GST AAR Tamilnadu)

'Disc Brake Pads' manufactured and supplied by the Applicant are classified under Heading 87083000 and covered under SI. No. 170 of Schedule IV of Notification No. 01/2017 CT (Rate) dated 28.06.2017 and SI.No. 170 of Schedule IV of G.O. (Ms) No. 62 dated 29.06.2017 No. ll(2)/CTR/532(d-4)/2017 attracting 14% CGST/14% SGST respectively....

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MCA Updates For The Month Of August 2018

Rules 1. Companies (Prospectus and Allotment of Securities) Second Amendment Rules, 2018 MCA has notified the Companies (Prospectus and Allotment of Securities) Second Amendment Rules, 2018, which shall come into force from the date of their publication in the Official Gazette i.e 07-08-2018. Ministry of Corporate Affairs has notified the...

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