Comments are invited on the Insolvency and Bankruptcy Code, 2016 (Code) and the Insolvency and Bankruptcy (Application to Adjudicating Authority) Rules, 2016.(AA Rules)
SLP filed by the Govt. against the Hon’ble Delhi High Court order allowing exemption from IGST in respect of imports made post GST introduction under advance authorization scheme. SC dismissed the said SLP filed by CBIC.
Forced Lubrication Pumps, Emergency Lube Oil Pumps , DG Lub Oil Transfer Pumps and Triple Screw Pumps manufactured by the Applicant supplied to the India Navy for commissioning in its Vessels and Warships are parts of ‘All types of Vessels & Warships”
In re Tata Projects Limited (GST AAR Tamilnadu) Q1. Whether supply of Engineering, Procurement and Construction (EPC) contract for establishment of Fluids Servicing System where in both goods and services are supplied can be construed to be a composite supply in terms of Section 2(30) of CGST Act, 2017. The Supply of Engineering, Procurement and […]
High Court was not justified in dismissing the appeal on the ground that the appeal did not involve any substantial question of law as it had to decide validity of s. 148 notice, whether notice based on change of opinion, assessed reasons to believe and findings recorded by ITAT on merits whether was legally sustainable.
Procedure for import of 2 lakh MT of Pigeon Peas (Cajanus cajan)/Toor Dal, 1.5 lakh MT of Urad dal, 1.5 lakh MT of Moong dal and 1.5 lakh MT of Peas (including Yellow peas, Green peas, Dun peas and Kaspa peas) is laid down.
In re Ramkrishna Forgings Limited (GST AAR Jharkhand) Q.1 Whether the manufacture of tooling kit for further manufacture of forgings is to be treated as a separate supply or it may be said that manufacture of tooling kit is only incidental to the ultimate supply of forgings. Hence, the supply is only that of the […]
In re M/s Laxmi Agrotech Steel (GST AAR Rajasthan) Whether parts of sprinkler system sold by us like Latch Clamp, C-Clamp, Foot Batten, Riser Pipe, Aluminum Rivet and Mini Sprinkler Rod etc. exclusively meant for use in Sprinklers and drip irrigation system but sold in isolation as parts and not as a complete system under […]
The goods manufactured and supplied by the applicant viz. Rubber Ring/Gasket/Seal, Rubber Foot Batten Washer and Rubber Grommets are classifiable under Chapter Heading 4016 and attract GST @ 18% (CGST 9% + SGST 9%).
In re M/s. Udyog Mandir (GST AAR Rajasthan) Will Khadi readymade garments to be included under the entry of Khadi fabric under chapter 50 to 55 of GST classification? Khadi readymade garments are not covered under the entry of 130A, chapter heading 50 to 55 of Notification No. 02/2017-Central Tax (Rate) dated 28.06.2017. If […]
