"08 December 2018" Archive

GST on composite supply with exempt principal supply

In re Columbia Asia Hospitals Private Limited (GST AAR Karnataka)

In re Columbia Asia Hospitals Private Limited (GST AAR Karnataka) (a) Whether two or more supplies of goods or services which are naturally bundled in which principal supply is exempt and others are taxable, can be treated as composite supply and if yes, principal supply being exempt supply, can the said composite supply be treated [&hell...

Read More

GST Rate on turbine generator set for use in waste-to-energy project

In re Triveni Turbines Limited (GST AAR Karnataka)

In re Triveni Turbines Limited (GST AAR Karnataka) Whether the turbine generator set to be supplied by the applicant to the buyer for use in waste-to-energy project is covered under Sl.No.234 of Schedule I of Notification 1/2017 – IGST (Rate) dated 28.06.2017 as ‘Renewable energy devices and parts for the manufacture of waste to e...

Read More

Tutti-fruity being product of papaya comes under HSN 20060000

In re Wonderfrutz Products LLP (GST AAR Karnataka)

In re Wonderfrutz Products LLP (GST AAR Karnataka) Whether Tutti-fruity be classified under HSN 08111010 or 20060000? Tutti-fruity is a colourful confectionery containing various chopped and usually candied fruits, or an artificially created flavouring simulating the combined flavour of many different fruits. It is often used in making tu...

Read More

Land owner liable to pay GST on premises allotted to him

In re Patrick Bernardinz D’Sa (GST AAR Karnataka)

In re Patrick Bernardinz D’Sa (GST AAR Karnataka) The applicant’s question ‘Whether the applicant being the land owner is liable to pay GST on premises allotted to him, which he intends to distribute among his family members ?’ is answered as ‘YES’ FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING KARNATAKA...

Read More

GST on building value constructed & handed to land owner under JDA

In re M/s Nforce Infrastructure India Pvt. Ltd (GST AAR Karnataka)

In re M/s Nforce Infrastructure India Pvt. Ltd (GST AAR Karnataka) The applicant is liable to pay GST on the value of building constructed and handed over to the land owner in terms of the Joint Development Agreement (JDA). The value on which the applicant is liable to pay GST is to be determined in […]...

Read More

Classification of Scientific & Technical Instruments: Application withdrawn

In re M/s C M Enviro Systems Private Limited (GST AAR Karnataka)

In re M/s C M Enviro Systems Private Limited (GST AAR Karnataka) Applicant has sought for Advance Ruling on the question that Can our product be classified as Scientific ek Technical Instruments, Equipments under a relevant Chapter Headingt. But the Applicant requested to permit them to withdraw the application filed for advance ruling vi...

Read More

Johnson Product dealer guilty of profiteering for not reducing price despite Tax Reduction: NAA

Director General of Anti-Profiteering Vs J. P. and Sons (National Anti-Profiteering Authority)

Director General of Anti-Profiteering Vs J. P. and Sons (National Anti-Profiteering Authority) The brief facts of the present case are that the Standing Committee vide the minutes of it’s meeting dated 13.04.2018 had requested the DGAP to initiate investigation under Rule 129 (1) of the CGST Rules, 2017 on the allegation that the Re...

Read More

Hindi lexicon for all GST related words and phrases

This lexicon has been constructed by first compiling all legal terms from the English versions of GST Acts and Rules by us and then taking the help of three of our inspectors who are native Hindi speakers in finding out the equivalent Hindi terminologies from the Hindi versions of these Acts and Rules published in the Gazette of India ....

Read More

3 New Functionality on Advance Ruling, GST Refund & GST APL-01 now available on GST Portal

New Functionality update on GST Portal: Appeal against the Advance Ruling given the Authority, Filing of Monthly Refund applications by Quarterly Return filers now available on GST Portal, Preparation of Form GST APL-01 by GSTP, on behalf of taxpayer. Appeal against the Advance Ruling given the Authority Once an advance ruling is issued b...

Read More

Subsidy based on reimbursement of sales tax – revenue or capital receipt?

PepsiCo India Holdings Pvt. Ltd, (erstwhile Pepsi Foods Pvt. Ltd.) Vs Addl. CIT (ITAT Delhi)

ITAT, Delhi held that the subsidy received by the assessee from the subsidy received under the West Bengal Incentive Scheme of 2004 was capital in nature and could not be taxed as revenue receipts. ...

Read More