Petitioner filed this petition to seek anticipatory bail in case of his arrest in connection with the FIR registered for the offense punishable under Sections 12, 7(a), and 13(2) of the Prevention of Corruption Act, 1988.
Without splashing its efforts but humbly working with billions of human race, World Bank has set to excel its efforts in meeting head-on collision with the most dangerous economic, unhealthy, or global disaster unheard of or even unpredicted by any disaster team in the world, namely, COVID 19, the most unrepentant event we have ever […]
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?
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 […]
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 square foot of […]
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 […]
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 […]
In re Gujarat Industrial Security Force Society (GST AAR Gujarat) Question-1: We hereby want your opinion about our stand to charge the GST@18% 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 […]
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 of Polyester Yarn of a width not exceeding 30 […]
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 […]
