"14 October 2020" Archive - Page 4

HC Refused to Entertain Plea of Rajinikanth against Property Tax Demand for Vacant Marriage Hall

R. Rajinikanth Vs Commissioner (Madras High Court)

whether the petition filed for disposal of notice for demanding property tax without waiting for disposal of same case by Municipal Corporation is justified in law?...

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GST on Refining & testing of purity of gold from old jewellery & coins/biscuits

In re Uday Laxman Jadhav (GST AAR Gujarat)

In re Uday Laxman Jadhav (GST AAR Gujarat) 1. Whether services of; (i) Refining of gold from old jewellery and coins/biscuits, and (ii) Conversion of old gold jewellery into coins/biscuits as per specification given by service recipient; Provided to registered person will be covered under the definition of job work under section 2 (68) of...

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GST payable on non-returnable Common Maintenance Fund (Deposit)

In re Capital Commercial Co-op. (Service) Society Limited (GST AAR Gujarat)

In re Capital Commercial Co-op. (Service) Society Limited (GST AAR Gujarat) In the instant case, we find that the applicant is a registered entity as an Association of Persons and has a legal existence separate from its members. The applicant is collecting the amounts towards “Common Maintenance Fund (Deposit)” @ Rs.250/- per ...

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IGST on Supply taking place beyond Customs frontiers of India

In re SPX Flow Technology (India) pvt. ltd (GST AAR Gujarat)

In re SPX Flow Technology (India) pvt. ltd (GST AAR Gujarat)  In view of the amendment in Schedule-III of the CGST Act, 2017, supply of goods from a place in the non-taxable territory to another place in the non- taxable territory without such goods entering into India shall be treated neither as a supply of […]...

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ITC not available on goods lost, stolen, destroyed or written off

In re Jay Chemical Industries Ltd (GST AAR Gujarat)

In re Jay Chemical Industries Ltd (GST AAR Gujarat) Question- Whether the Company is required to reverse input tax credit on inputs consumed in dye intermediates (which is also a finished goods), where such goods have been destroyed in fire? We find that in GST regime, the scope of definition of inputs, capital goods and […]...

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GST on Security Services chargeable on amount paid as wages plus establishment charges

In re Gujarat Industrial Security Force Society (GST AAR Gujarat)

In re Gujarat Industrial Security Force Society (GST AAR Gujarat) Question-1: We hereby want your opinion about our stand to charge the [email protected]% only on establishment charges of Rs. 12/-(i.e. after abatement of wages etc. paid to guards) and not on whole of Rs. 112/-? Section 15(1) clearly stipulates that the value of supply of […]...

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Narrow woven fabrics classifiable under Tariff Heading No. 5407.10.19

In re Rajivkumar Giriraj Bansal (Proprietor of M/s Gujarat Plast Industries) (GST AAR Gujarat)

In re Rajivkumar Giriraj Bansal (Proprietor of M/s Gujarat Plast Industries) (GST AAR Gujarat) Whether narrow woven fabrics manufactured are classifiable under Tariff Heading No. 58063990? Question: Whether narrow woven fabrics manufactured are classifiable under Tariff Heading No. 58063990? Answer:  No. The product, Narrow Woven Fabrics...

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Applicant liable to pay CGST & SGST on services provided as intermediary

In re Sagar Powertex Private Limited (GST AAR Gujarat)

In re Sagar Powertex Private Limited (GST AAR Gujarat) We have gone through the relevant provisions of Section 13 above and find that sub-section (2) of Section 13 specifically provides that the place of supply of services except the services provided in sub-sections (3) to (13) shall be the location of the recipient of services […...

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GST on Fumigation service provided in a warehouse of agriculture produce

In re Shri Sai Pest Control (GST AAR Gujarat)

In re Shri Sai Pest Control (GST AAR Gujarat) The applicant has claimed that they are providing service of fumigation to the custom bonded warehouse where in agri produce of export are stored. It means that all the such agri produce which are going to be exported before storing in bonded warehouse have been processed […]...

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18% GST payable on Employment and labour supply services

In re BhadreshKumar Rameshchandra Dave (GST AAR Gujarat)

In re BhadreshKumar Rameshchandra Dave (GST AAR Gujarat) to decide the applicable rate of GST for service of supply of labour we have to determine the classification of the Service provided by the applicant. Regarding the classification of service Annexure to the Notification No. 11/2017-CT (Rate) dated 28.06.2017 have been referred. The ...

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