"14 October 2018" Archive

Input Tax Credit Not Claimed In Relevant Period?

A common query many people have in their minds which seems to get more and more complicated as different businesses with different situations think over it. This confusion is none other than the very usual mistake of missing out on taking Input Tax Credit. The problem apparently seems to get worse when this missed ITC is of the previous f...

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No GST on license Fee for sale of liquor for human consumption

Divya Singla Vs Union of India (Punjab and Haryana HC)

Divya Singla Vs Union of India (Punjab and Haryana High Court) The petitioners approached this Court seeking quashing of notice dated 15.05.2017 whereby the respondent asked the petitioner to furnish certain information with reference to levy of service tax on the fee paid for award of license for sale of liquor.  Learned counsel for ...

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PRC/DGFT: Is contempt of Supreme Court simply a joke?

A speaking order is an order that speaks for itself & should stand the test of legality, fairness and reason at all the higher appellate forums. Effectively this means that, the order should contain all the details of the issue, clear findings and a reasoned order. However, when the system is corrupt & rotten to […]...

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Key 8 suggestions on Annual Return Format – Form GSTR-9

In terms of Section 44(1) of the CGST Act, 2017, every registered person, other than an Input Service Distributor, a person paying tax under Section 51 (TDS deductor) or Section 52 (TCS collector), a casual taxable person and a non-resident taxable person, shall furnish an Annual Return for every financial year on or before the […]...

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Lottery can be charged to GST under CGST Act, 2017: Calcutta HC

Teesta Distributors & Ors. Vs Union of India & Ors. (Calcutta High Court)

Teesta Distributors & Ors. Vs Union of India & Ors. (Calcutta High Court) The following issues have arisen for consideration:- i) Is lottery a ‘goods’ or an ‘actionable claim’? It has held that, a lottery is in essential a chance for a prize, the sale of a lottery ticket can only be a sale of […]...

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Structural Reforms in taxation & bankruptcy helping Indian Economy

Structural Reforms in areas like taxation and bankruptcy are helping the Indian economy in building its resilience to global shocks and maintain a robust growth rate despite challenges...

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ITC on costs Mechanical & Electrical Works cost under Extension Project

In re Nipro India Corporation Private Limited (AAR Maharashtra)

In re Nipro India Corporation Private Limited (GST AAR Maharashtra) Present application for advance ruling is being filed to determine the eligibility of ITC in relation to costs proposed to be incurred for ‘Mechanical Works’ and ‘Electrical Works’ under the Extension Project. ‘Mechanical Works’ entails...

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GST on educational courses approved by National Skill Development Corporation

In re IMS Proschool PVT LTD. (GST AAR Maharashtra)

Whether educational courses offered by the Applicant which have been approved by National Skill Development Corporation would be construed as in relation to National Skill Development Programme implemented by NSDC?...

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GST on Information & Communication Technology (ICT) @ School Project

In re IL&FS Education and Technology Services Ltd. (GST AAR Maharashtra)

In re IL&FS Education and Technology Services Ltd. (GST AAR Maharashtra) Question 1. Determining applicability of Entry No. 72 of Notification No. 12/2017-Central Tax (Rate), dated the 28th June 2017 read with Entry No. 72 of Notification No. 12/2017-State Tax (Rate) dated 29.06.2017 to the services provided by the Applicant under th...

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GST on Supply of water extracted from tube well after treatment

In re M/s. Membrane Filters (I) Pvt Ltd (GST AAR Maharashtra)

In re M/s. Membrane Filters (I) Pvt. Ltd. (GST AAR Maharashtra) What is the rate & HSN code of GST is applicable (after it’s introduction from 1st July 2017) when Extracting water from tube well, passing it through treatment plant of removing unwanted contaminants like Iron from ground water and eventually lifting it to overhead...

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