"09 November 2019" Archive

For levy of cess ground clearance of vehicle is to be considered in laden condition only

In re Tata Motors Limited (GST AAAR Maharashtra)

For the purpose of Cess @ 22% under Sr. No. 52B of Cess Rate Notification, whether the ground clearance of the vehicle is to be considered in laden condition or in unladen condition? For the purpose of Cess @ 22% under Sr. No. 52B of Cess Rate Notification, the ground clearance of the vehicle is to be considered in laden condition only....

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AAR cannot determine levy of GST on Fees collected from overseas Investors

In re Multiples Alternate Asset Management Private Limited (GST AAAR Maharashtra)

It can decisively be concluded that the question posed by the Appellant i.e. whether the GST is applicable on the Investment Advisory and Management Fees collected from the overseas Investors, is beyond the jurisdiction of the Advance Ruling, and hence cannot be decided by the Advance Ruling Authority...

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ITC not available on goods & services used for construction of Tie-in pipelines, from FSRU to National grid: AAAR

In re Western Concessions Private Limited (GST AAAR Maharashtra)

Tie-in pipeline under question will not be construed as plant and machinery, and hence the Appellant will not be entitled to avail the ITC of GST paid on goods and services used for construction of Tie-in pipelines, from the FSRU to the National grid as per the provision laid out in section 17(5)(c) and 17(5)(d) of the CGST Act, 2017....

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18% GST on licensing services for right to use minerals during 07/2017 to 12/2018

In re M/s Penguin Trading and Agencies Limited (GST AAAR Odisha)

In re M/s Penguin Trading and Agencies Limited (GST AAAR Odisha) The Applicant has referred to Advance Ruling in the case of M/s Pioneer Partners, wherein the Haryana Authority for Advance Ruling held that “The services for the right to use minerals including its exploration and evaluation, as per Sr. No 257 of the annexure [&hellip...

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AAAR cannot determine the place of supply

In re Micro Instruments (GST AAAR Maharashtra)

In re Micro Instruments (GST AAAR Maharashtra) Coming to the present case, we observe that in order to determine which levy, whether export, or CGST or IGST, will be imposed on the said supply of ‘intermediary services’ of the Appellant, we will have to determine the place of supply. Then only we can determine the […]...

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AAAR have no jurisdiction to determine place of supply of services or goods or both

In re Segoma Imaging Technologies India Pvt. Ltd. (GST AAAR Maharashtra)

in order to determine which levy, whether CGST and SGST, or IGST will be imposed on the said supply of photography services of the Appellant, we will have to determine the place of supply. Then only, we can determine the nature of levy, whether CGST and SGST or IGST, which will be imposed on the said supply of service of the Appellant. Si...

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NAA found builder guilty of denying benefit of ITC to buyers of flats

Shri Hardev Singh Vs M/s Ocean Seven Buildtech Pvt. Ltd. (National Anti-Profiteering Authority)

Shri Hardev Singh Vs M/s Ocean Seven Buildtech Pvt. Ltd. (National Anti-Profiteering Authority) As per the payment schedule, buyers had to pay 5% of the total amount at the time of booking, i.e. at the time of submission of the application for allotment and the first draw for allotment was held on 31.03.2017 during the […]...

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Discount cannot be considered as passing on of benefit of additional ITC if same was to set off the increase in prices

Sh. Ratish Nair Vs M/s. Man Realty Ltd. (National Anti-Profiteering Authority)

It cannot be considered as passing on of the benefit of additional ITC as the above discount has been given by the Respondents to set off the prices which he had increased and not on account of the benefit of ITC. Accordingly, the discount of Rs. 1,11,61,090/- claimed to have been paid to the house buyers by the Respondent cannot be held ...

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Download Supreme Court Judgment in Ram Janma Bhoomi Case

M Siddiq (D) Thr Lrs Vs Mahant Suresh Das & Ors (Supreme Court of India)

The Supreme Court has delivered its verdict on the Ram Janmabhoomi–Babri Masjid land dispute in Ayodhya. n a unanimous judgment, the Bench led by Chief Justice of India Ranjan Gogoi has ordered that a temple must be constructed at the disputed site and the Muslims must be compensated with five acres of land at a […]...

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Summary of GST Notifications, Circulars & Orders of October 2019

1. The late filing  fees has been waived off for the tax payers of Jammu & Kashmir for GSTR-1, 7 & 3B of Jul’19 and Aug’19. The late filing fee for GSTR-1, GSTR-7 and GSTR-3B for the months Jul’19 and Aug’19 has been waived, subject to the condition that the returns are filed before the […]...

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