"26 February 2021" Archive - Page 4

GST on supply of food inside the restaurant (branch) situated in zoological garden

Hotel Sandesh Private Limited (GST AAR Karnataka)

In re Hotel Sandesh Private Limited (GST AAR Karnataka) What is the applicable Rate of GST (SGST and CGST) for the supply of food inside the restaurant (branch) situated in zoological garden? The applicable Rate of GST (SGST and CGST) for the supply of food inside the restaurant (branch) situated in zoological garden, Mysuru is […]...

GST AAR Karnataka allowed withdrawal of application by Hair Merchant

In re Sarangapani Jayakumar (GST AAR Karnataka)

In re Sarangapani Jayakumar (GST AAR Karnataka) The applicant has filed application through online ARA-01 Portal on 21-02-2020. However, the applicant has filed physical copy of the application along with a letter dated 29.01.2021, requesting this authority to permit them to withdraw their application for advance ruling due to the current...

Classification of Hand Sanitizer for GST & Applicable Tax Rate

Wipro Enterprises Private Limited (GST AAR Karnataka)

Wipro Enterprises Private Limited (GST AAR Karnataka) What is the appropriate classification of Hand Sanitizer for the purpose of GST and What is the applicable rate of GST? The hand sanitizers are classifiable under Heading 3808 under the Customs Tariff Act and hand sanitizers are liable to tax at the rate of 9% under CGST […]...

Isopropyl rubbing alcohol IP & Chlorhexidine Gluconate & Isopropyl Alcohol solution merit classification under Chapter Heading 3808

In re Ce Chem Pharmaceuticals Pvt Ltd (GST AAR Karnataka)

In re Ce Chem Pharmaceuticals Pvt Ltd (GST AAR Karnataka) Whether Isopropyl rubbing alcohol IP and Chlorhexidine Gluconate and Isopropyl Alcohol solution are to be classified under Chapter Heading 3004 attracting 12% GST, and if not, what would be the appropriate classification and justification for such classification. Isopropyl rubbing ...

GST Payable on Cheque Bouncing Charges, Interest on receivable on delayed payments, Connection/ Reconnection/ Disconnection/ Charges

In re New Tirupur Area Development Corporation Limited (GST AAR Tamilnadu)

In re New Tirupur Area Development Corporation Limited (GST AAR Tamilnadu) a. The applicant not being the class of persons specified in Notification No. 14/2017-C.T.(Rate) dated 28.06.2017 as amended, they are not eligible for the said Notification as discussed in Para 10.2 above. b. The activity of Sewage offtake and treatment extended t...

Service Recipient not eligible to obtain GST Advance Ruling

In re Chennai Metropolitan Water Supply and Sewerage Board (GST AAR Tamil Nadu)

In re Chennai Metropolitan Water Supply and Sewerage Board (GST AAR Tamil Nadu) t is seen that the applicant seeks ruling as to whether the services received by them are Pure Services to avail exemption under Sl.No. 3 of Notification No. 12 /2017-C.T.(Rate) dated 28.06.2017. The admissibility of the application was examined during the hea...

GST AAR application submitted by Service recipient not liable for admission

In re Chennai Metropolitan Water Supply and Sewerage Board (GST AAR Tamil Nadu)

In re Chennai Metropolitan Water Supply and Sewerage Board (GST AAR Tamil Nadu) An applicant can seek an Advance Ruling only in relation to supply of goods or services or both undertaken or proposed to be undertaken by them. Further, as per Section 103(1) of the GST Act, the ruling is binding only on the […]...

Scope of Penalties to be assigned to Faceless Penalty Scheme, 2021

F No. 187/4/2021-ITA-I 26/02/2021

Order under Para 3 of the Faceless Penalty Scheme, 2021, for defining the scope of ‘Penalties’ to be assigned to the Faceless Penalty Scheme, 2021 – regarding F No. 187/4/2021-ITA-I Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes) ***** North Block, New Delhi – 110001 Da...

DGFT, TCS & Certificate of Supplies from SEZ: Height of Incompetence?

When DGFT chose TCS to revamp the website/platform, I was very happy that at least for once, this combination will make the life of the exporters better. However, my happiness was shattered just by the purposeless complications in the design of the website/platform whereas the earlier DGFT website was very plain & simple. I had [&hell...

HC quashes 11 year old demand notice for non-adjudication

Adani Ports and Special Economic Zone Ltd. Vs Union Of India (Gujarat High Court)

Demand notice  demanding duty to the tune of Rs.25,03,414/- on the basis of bill of entries filed for imported second hand equipment on the ground that assessee had contravened the provisions of DFSECC Scheme benefit of exemption under the Notification No. 54/2003 was not sustainable as  after issuance of demand notice, no steps had bee...

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