"16 March 2019" Archive

Quickly understanding new GST Return formats effective from 01.04.2019

Goods and Services Tax (GST) is a technology oriented tax with a focus to plug revenue leakages. There had been major changes in the procedures like returns, assessments amongst others since the new law had been enforced....

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Defaults in Vendor payment obligations backfires in GST regime

In this article we shall analyse how availment of input tax credit without discharging vendor payment obligation and non-discharge of GST obligation on payments made to unregistered vendors backfires in GST regime....

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GST Advance ruling cannot be given on transaction prior to date of Application for Advance Ruling

In re KEI Industries Limited (GST AAAR Rajasthan)

In re KEI Industries Limited (GST AAAR Rajasthan) As the question posed by the party is related to the supplies undertaken by him, prior to the date of filing of the Application for Advance Ruling, so no ruling is given on the question . Also Read AAR Ruling- Electric cables cannot be treated as accessories […]...

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Annuity paid instead of toll charges to developers is exempt from GST

In re Ms Nagaur Mukundgarh Highways Pvt. Ltd. (GST AAAR Rajasthan)

In re Ms Nagaur Mukundgarh Highways Pvt. Ltd. (GST AAAR Rajasthan) Annuity payment is exempted from GST  in terms of Entry No. 23A of the Notification No.12/2017-Central Tax (Rate) Dt. 28.6.2017. However only 50% ITC of GST paid on Input & Input services used in the construction phase, is available. Full ITC of the GST […]...

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Supply to Director of Education (S & HS) qualifies for GST exemption

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

In re IL & FS Education and Technology Services Ltd. (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling set aside the ruling given by the Advance Ruling Authority by holding that  the supply of goods and services by the Appellant to the Director of Education (S & HS) qualifies for exemption in term of […]...

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AIS, NAVTEX & amp; SART are covered by Notification No. 1/2017-C.T. (Rate)

In re A.S. Moloobhoy Pvt. Ltd. (GST AAAR Maharastra)

In re A.S. Moloobhoy Pvt. Ltd. (GST AAAR Maharastra) The Appellate Authority for Advance Ruling modify the ruling given by the Advance Ruling Authority by observing that Automatic Identification System (AIS), NAVTEX, and SART are covered by Sr. 252 of Notification No. 1/2017 -C.T. (Rate). Also Read AAR Ruling- GST Rate on GPS, Echo Sounde...

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Turnkey EPC Project for Solar Plant comes under Works Contract,18% GST payable

In re RFE Solar Private Limited (GST AAAR Rajasthan)

In re RFE Solar Private Limited (GST AAAR Rajasthan) AAAR held that Turnkey EPC contract is a ‘composite supply’ under section 2(30) of the CGST Act, 2017.The said composite supply falls within the definition of Works contract under section 2(119) of the CGST Act, 2017 (SAC9954) and attracts 18% rate of tax (either 9% each [&h...

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TDS under section 31 of MVAT Act after 1st July, 2017

Trade Circular No. 10T of 2019 (16/03/2019)

Certain queries have been received by this office seeking clarification with regards to applicability of TDS under MVAT Act after 1st July, 2017. The amended provisions are explained as follows:a) An employer should have deducted tax (TDS), in respect of a works contract, executed upto 30th June 2017, even if the amount is payable after 3...

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GST payable on mechanical cleaning of Saunf (Fennel), Dhaniya (Coriander), Jeera (Cumin seeds)

In re Ms Rara Udhyog (GST AAAR Rajasthan)

In re Ms Rara Udhyog (GST AAAR Rajasthan) A process must satisfy all the three conditions before being declared as the process exempted from GST vide the  entries Nos. 24(i)(i)(c)and 54( c) ibid under the above notifications Nos. 11/2017-Central Tax (Rate) and 12/2017-Central Tax (Rate). Coming to the first condition, we find that the im...

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R.B. Construction Company not entitled to avail Transitional input tax credit: AAAR

In re Ms. R.B. Construction Company (GST AAAR Gujarat)

In re Ms. R.B. Construction Company (GST AAAR Gujarat) M/s. R.B. Construction Co.  is not entitled, under sub-sections (3) and (6) of Section 140 of the CGST Act, 2017 and the GGST Act, 2017 to avail input tax credit. In respect of that part of supply made by M/s. R.B. Construction Co., wherein time of […]...

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