In re Johnson Lift Private Limited (GST AAR Tamilnadu) Advance ruling could be sought in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. In the case at hand, the applicant in their application and during the hearings and thereafter, has not furnished the […]
In re Global Textile Alliance India Pvt. Ltd. (GST AAR Tamilnadu) What is the correct classification and rate of GST applicable on supply of Knitted Fabrics; Woven Fabrics; Woven Fabric bonded with Non Oven Fabric; Covers for pillow, latex block, mattresses; Foot Runner; Pillow Sheet; Chenille Yarn; Poly Propylene Extrusion Yarn; Poly Propylene Texturized Yarn; […]
Report of the DGAP the claim made by the Respondent that he has passed on the benefit of ITC by issuing credit notes also needs to be verified. Based on the above findings, the Report dated 24.09.2019 furnished by the DGAP cannot be accepted and the DGAP is directed to further investigate the present case under Rule 133 (4) of the CGST Rules, 2017.
The product intended to be manufactured by the applicant and supplied as ‘Chewing tobacco’ with the brand name ‘Kavi cut tobacco’ is classifiable under CTH 2403 9910- Chewing Tobacco.
Samit Chakraborty Vs Cloudtail India Pvt. Ltd. (NAA) Fact of the Case: The brief facts of the case are that the Standing Committee on Anti-profiteering vide its communication dated 11.03.2019 had requested the DGAP to conduct detailed investigation as per Rule 129 (1) of the above Rules on the allegation made by the Applicant No. […]
In re Heavy Vehicles Factory (GST AAR Tamilnadu) 1. Whether Tank and all Tank parts supplied by the applicant is considered under HSN code “8710000-Tank and other armoured fighting vehicles, motorized, whether or not fitted with weapons and parts of such vehicles”? Whether parts manufactured specifically by applicant for TANK shall be considered under 87100000? […]
In re Tamil Nadu Generation and Distribution Corporation Limited (GST AAR Tamilnadu) A. GST applicability on the transactions between TANGEDCO Ltd. & TANTRANSCO Ltd. 1. GST is applicable on the following as the same are ‘supply of goods’ to TANTRANSCO:- a. Supply of Operation and maintenance materials used in the regular day to day functioning; […]
In this matter, the DC observes that (a) The RP had outsourced his duty and engaged IPE for verification of claims. He further included the payment made for the same in the IRPC thereby burdening the ailing Corporate Debtor with additional costs (b) The fee of Rs 3,00,000/- plus GST has been paid to the […]
Coming close after our innovation in making it possible for GST staff to access the GSTN System and work from home, it has helped us serve the taxpayer better. It has also come in for appreciation from trade and industry. In short, a win-win situation both for the trade and the department.
Where the facility of payment of premiums in instalments is offered in respect of any product / products the same shall be offered to all policyholders without any discrimination and policyholders shall be also notified of the applicable conditions.
