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Archive: 20 January 2021

Posts in 20 January 2021

Arbitrator appointment- Section 12(5) read with Seventh Schedule is mandatory 

January 20, 2021 7473 Views 0 comment Print

Haryana Space Application Centre (Harsac) & Anr Vs Pan India Consultants Pvt. Ltd (Supreme Court of India) We are of the view that the appointment of the Principal Secretary, Government of Haryana as the nominee arbitrator of HARSAC which is a Nodal Agency of the Government of Haryana, would be invalid under Section 12(5) of […]

Webinar on Career Growth in Litigation under GST (Few Seats left)

January 20, 2021 43242 Views 12 comments Print

Webinar on Career Growth in Litigation Management & GST (Indirect Taxes) – Best Practices In today’s era we all are looking forward to maximize our returns, may be in the form of fees from our clients or in form of Salary & Perks from our organization. In this tech-savvy world also, the maxim still holds […]

Amount claimed as irrecoverable & written off allowable if same was offered to tax in previous assessment years

January 20, 2021 2988 Views 0 comment Print

Sumeru Enterprises Vs ITO (ITAT Jaipur) It is the case of the assessee that it had cancelled the allotment of certain flats in its commercial complex as the allottees/debtors refused to pay the outstanding amount towards the interest, complex maintenance charges and electric installation charges and the same were reversed and written off in respective […]

No TDS on discount/commission on sale of prepaid sim cards & Roaming Charges

January 20, 2021 1440 Views 0 comment Print

Vodafone Idea Ltd. Vs ITO (ITAT Delhi) At the outset, we find merit in the contention of the Ld. Counsel of the Assessee that in the absence of any adverse judgment by the Hon’ble Jurisdictional High Court, i.e., the Hon’ble High Court of Punjab & Haryana, there being divergence of judicial opinion on the subject […]

Concluded assessment can be reopened if information disclosed earlier was bogus

January 20, 2021 774 Views 0 comment Print

Mehrunnisa Mohamed Fazal Maniar Vs ITO (Gujrat High Court) The case on hand is not a case where the Income Tax Officer seeks to draw any fresh inference which could have been raised at the time of the original assessment on the basis of the materials placed before him by the assessee relating to the […]

Advance ruling deemed to be not in operation if difference of opinion amongst members of AAAR

January 20, 2021 495 Views 0 comment Print

Uttar Pradesh Power Corporation Ltd. (GST AAAR Uttar Pradesh) In view of difference of opinion between  the Members of Appellate Authority for Advance ruling for Goods and service Tax, Uttar Pradesh, no ruling can be issued on the Question raised  by the Appellant, in terms Of the provisions of Sub Section 3 of Section 101  […]

GST on medicines, consumables & implants used in treatment with allied services

January 20, 2021 1743 Views 0 comment Print

In re Shalby Limited (GST AAR Gujarat) Question: Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment for patients opting with or without packages along with allied services i.e. (room rent/food/doctor fees Etc.) provided by hospital would be considered as ‘Composite Supply and […]

Classification & GST Rate applicable on supply of Plastic Toys

January 20, 2021 5892 Views 0 comment Print

In re I-tech Plast India Pvt.Ltd. (GST AAR Gujarat) Question-1: What is the appropriate classification and rate of GST applicable on supply of the Plastic Toys under CGST and SGST? Answer: The classification of the product ‘Plastic toys’ manufactured and supplied by the applicant M/s. I-tech Plast India pvt.ltd., Survey No.108-109, Bhavnagar-Rajkot Highway, Shampara, Bhavnagar (as […]

AAR cannot give Ruling on Place of Supply

January 20, 2021 582 Views 0 comment Print

In re Unlimited Unnati Pvt. Ltd ( GST AAR Gujarat) Question-1: Whether our service provided to recipient of foreign country will be considered as export and zero rated supply? Answer: No answer is provided to the applicant M/s. Unlimited Unnati pvt.ltd., 33, New York Tower-A, 3rd floor, S.G. Road, Thaltej, Ahmedabad on the following grounds: […]

NID is a Government Authority & liable to register as GST deductor

January 20, 2021 990 Views 0 comment Print

Since it has been established from the discussions hereinabove, that NID has been formed by an Act of Parliament, the applicant will have to register themselves as a tax deductor under the provisions of Section 24 of the CGST Act, 2017 read with Section 51 of the Act, if they fulfil the condition of ‘fifty-one percent, or more participation of Government by way of equity or control, to carry out any function’.

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