"September, 2018" Archive - Page 10

Classification and taxability of Agricultural Seedling Tray under GST

In re Saro Enterprises (GST AAR Tamil Nadu)

In re Saro Enterprises (GST AAR Tamil Nadu)  Agricultural Seedling Trays made of Plastic manufactured by the Applicant are classifiable under CTH 39269099 and the applicable tax rate is 9% CGST as per Sl. No. 111 of Schedule III of Notification No 01/2017-C.T. (Rate) dated 28.06.2017 as amended and is 9% SGST as per Sl […]...

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5% GST Payable on Coir pith : AAR

In re Jeena Exports (GST AAR Tamil Nadu)

In re Jeena Exports (GST AAR Tamil Nadu) Coir pith in its raw form whether in loose powder or compressed into blocks form without any addition of chemicals supplied by the applicant are taxable at 2.5% CGST as per SI No 215 of Schedule I of Notification No. 01/2017-C.T. (Rate) dated 28.06.2017 as amended and […]...

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GST not payable on mere liaison activities in line with RBI permission

In re Takko Holding GmbH (GST AAR Tamil Nadu)

In re Takko Holding GmbH (GST AAR Tamil Nadu) 1. The liaison activities being undertaken by the applicant when strictly in line with condition specified by RBI permission letter do not amount to supply under CGST and SGST Act. 2. In view of Ruling at 1 above, the Applicant is not liable to pay CGST, […]...

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Input Tax Credit on brokerage services against Renting of immovable property

In re Adwitya Spaces Private Limited (AAR Tamil Nadu)

In re Adwitya Spaces Private Limited (GST AAR Tamil Nadu) Whether eligible to take Input Tax Credit of the CGST & SGST charged by Catalyst Consulting Chennai in respect of brokerage services and adjust the same against output tax payable against Renting of immovable property? In the subject case, the applicant has received an inward [...

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Partner to get his A/cs audited if his Remuneration from Firm exceeds Audit Limit

Sagar Dutta Vs DCIT (ITAT Kolkata)

Sagar Dutta Vs DCIT (ITAT Kolkata) Penalty under section 271B justified on Assessee who was Partner in M/s. Price Waterhouse which is a partnership firm for his Failure to get his accounts audited as his remuneration was exceeding the limit specified U/s. 44AB. We find that in the instant case penalty of Rs.37,080/- was imposed […]...

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GST Rate and HSN code for Non-woven fabric Rice Bags

In re Sharmila Screen Printers (GST AAR Tamil Nadu)

The Non-woven fabric bags called as Rice Bags manufactured by the applicant falls under HSN 63053300 and the applicable rate for the bags of value not exceeding Rs. 1000 per piece is 2.5% CGST as per S.No. 224 of Schedule I of Notification No. 1/2017-C.T. (Rate) dated 28.06.2017 and 2.5% SGST as per S.No. 224 of Schedule I of G.O. (Ms) No...

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GST rate on Supply of canteen food services: AAR allows withdrawal of Application

In re Sodexo Food Solutions India Private Limited (AAR Tamil Nadu)

In re Sodexo Food Solutions India Private Limited (GST AAR Tamil Nadu) Whether entry 7 (i) covers canteens located in any establishment and Circular No. 28/ 02/2018-GST applies to canteens located in any type of establishment and liable to 5% GST vide Notification No. 11/2017-CT (Rate) as amended vide notification No. 46/2017-CT (Rate) da...

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GST Rate on Electrical Wiring Harness (electrical wire)

In re Wabco India Limited (GST AAR Tamil Nadu)

In re Wabco India Limited (GST AAR Tamil Nadu) 1. Whether the Electrical Wiring Harness, primarily an electrical wire with connectors at both ends, manufactured by the Applicant falls under the HSN tariff item 8544 for which the rate prescribed vide Notification no 1/2017 -Central tax (Rate) dated 28 June 2017 read with 41/2017 -Central [...

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No input tax credit for supply of goods / services at Zero Value

In re Assistant Commissioner, CGST & CX, Tollygunge Division, Kolkata South Commissionerate (GST AAAR West Bengal)

In re Assistant Commissioner, CGST & CX, Tollygunge Division, Kolkata South Commissionerate (GST AAAR West Bengal) From a plain reading of law laid down under section 16 of the GST Act, it is clear that, inter alio, input tax credit is available only when the recipient is in possession of a tax invoice or debit […]...

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German Income Tax: An interesting learning

Germany has been changing income tax laws since 1964 to keep pace with the changing industrial scene in the world. Its complex income tax structure and progressive tax rates are explained in this article. With the opening up of their economy for working professionals from software super power like India, Indian professionals have started ...

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