New Shipper Review under Rule 22 of the Anti-Dumping Rules for determination of individual dumping margin for M/s Aman Jute Fibrous Ltd. (Producer) and M/s IB Jute Corporation (Exporter/Trader) in the case of Anti-dumping duty imposed on Jute Products viz – Jute Yarn/Twine (multiple folded/cabled and single), Hessian Fabric and Jute Sacking Bags originating in or exported from Bangladesh and Nepal.
In re Oriental Carbon & Chemicals Ltd. (GST AAR Haryana) Although, the applicant has submitted that it is supplying the goods in question in domestic market (i.e. within the Country) under the heading 2802 and charging GST @ 18% and intends to continue doing same yet it doesn’t seem logical that the same good for […]
In re Ashiana Housing Ltd. (GST AAR Haryana) Q. Whether the amount of statutory charges, i.e. External Development Charges and Infrastructural Development Charges, recovered by the Applicant from buyers and paid further to respective government authorities will form part of value of taxable supplies being made by the Applicant? Ans: The clause (a) of sub-section […]
In re Madhya Pradesh Pashchim Kshetra Vidyut Vitaran Company Limited (GST AAR Madhya Pradesh) We find from the application that the Applicant has made a specific mention of Sr. No.3A to notification no. 12/2017, which provides NIL rate of GST for composite supply of goods and services where the value of supply of goods constitute […]
Applicability of provisions of Sr.no.3 and 3A shall depend upon the nature of supply and no carte blanche ruling can be given to the Applicant without mention of specific service.
The Delayed payment surcharge/ Late Payment Surcharge/ Surcharge on outstanding amount (by whatever name called) cannot be treated as separate service and same shall be included in the value of initial supply to which such charges relate, and the portion of Delayed payment surcharge attributable to exempted supply will be exempted and the portion of Delayed payment surcharge attributable to taxable supply is taxable at the rate on which the corresponding supply is taxed.
In the previous Article(s)- HOUSING ASSOCIATION -Mutuality Principle- Supplement I & “Mutuality’ – Doctrine of- A Critical Study it has been explained, at some length, as to why, in view of the applicability of the common law principle of mutuality, claim for tax exemption by a housing association cannot be rightly denied. And, why, by any reasoning or logic, the SC Judgment in Bangalore Club Case is not to be regarded as a ‘precedent’ (binding authority) for doing so.
In re M/s Esprit India Private Limited (GST AAAR Haryana) Taxability of services provided by Esprit India to Its associate concern in Hong Kong EDCFE under GST regime. AAAR upheld AAR order and held that The services provided by Esprit India to its associate concern in Hong Kong EDCFE are taxable supplies Also Read AAR […]
The activities of the housing society attracts the levy of GST and the housing society would be required to register and comply with the GST Law. A Society is akin to a club, which is composed of its members. So, can a service provided by a Housing Society to its members be treated as service provided by one person to another.
Timexo Fasteners India (P.) Ltd. Vs State of U.P. (Allahabad High Court) Petitioners alleged that the vehicle with the goods had entered Kanpur at 8.00 p.m. on 10.11.2018 much before the period mentioned in the e-way bill had expired which fact remains unanswered in the instructions, we are of the opinion that the seizure of […]
