"23 April 2021" Archive - Page 3

Services by TANGEDCO to TANTRANSCO not constitutes electricity distribution service

In re Tamil Nadu Generation and Distribution Corporation Limited (GST AAAR Tamilnadu)

In re Tamilnadu Generation and Distribution Corporation Limited (GST AAAR Tamilnadu) Notification 12 notifies the list of services that are exempt from GST and has been issued in pursuance of the proviso in Section 11. Therefore, all entries in this notification deal only with services and not with goods. Entry No.25 under heading 9969 ex...

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Time of supply of gift vouchers / gift cards under GST

In re Kalyan Jewellers India Limited (GST AAAR Tamilnadu)

In re Kalyan Jewellers India Limited (GST AAAR Tamilnadu) The time of supply of the gift vouchers / gift cards by the applicant to the customers shall be the date of issue of such vouchers and the applicable rate of tax is that applicable to that of the goods. FULL TEXT OF ORDER OF APPELLATE […]...

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GST on reimbursement by subsidiary to its ultimate holding company located outside India

In re ICU Medical India LLP (GST AAAR Tamilnadu)

In re ICU Medical India LLP (GST AAAR Tamilnadu) Whether GST is leviable on the reimbursement of the subsidiary company to its ultimate holding company located in a foreign territory outside India and  In case GST is leviable, what is the GST rate applicable to the said reimbursement of expenses? The fact of reimbursement does […]...

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HC imposes cost for passing order without considering material filed by petitioner

Akzo Nobel India Limited Vs Commercial Tax Officer (Telangana High Court)

Akzo Nobel India Limited Vs Commercial Tax Officer (Telangana High Court) Commercial Tax Officer shall pay costs of Rs.25,000/- (Rupees Twenty Five Thousand only) to the petitioner, which shall be recovered from the salary of the 1st respondent, and disciplinary action shall be initiated against 1st respondent for non-consideration of mat...

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‘K Juice Grape’ is a Carbonated fruit beverage & classifiable under CTH ‘2202 1090-Other

In re M/s Kalis Sparkling Water Private Limited (GST AAAR Tamilnadu)

In re M/s Kalis Sparkling Water Private Limited (GST AAAR Tamilnadu) The Customs Tariff under single dash(-)CTH 2202 10 includes Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured and under the said (-), CTH 2202 10 90(with a (—)) covers others. The above heading as pe...

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CBI arrests then Superintendent of GST in an ongoing Investigation

CBI ARRESTS THEN SUPERINTENDENT OF GST IN AN ONGOING INVESTIGATION OF A CASE The Central Bureau of Investigation has arrested the then Superintendent of GST, Hyderabad in an ongoing investigation of a case. CBI had registered a case on 08.07.2019 against the accused and his wife on the allegations of illicitly enriching themselves to the ...

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CS Executive Entrance Test on 8th May 2021

Company Secretary Executive Entrance Test (CSEET) To Be Conducted On 8th May 2021 Through Remote Proctored Mode - On Account of Covid 19 Pandemic precautions, the Council of the Institute has decided to conduct the next CSEET on Saturday, the 8th May 2021 as per the followings arrangements:...

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Why no uniform order on Lokdown, Vaccination, Supply of Essentials & Oxygen?

In Re Distribution of Essential Supplies and Services During Pandemic (supreme Court of India)

e direct that notices be issued to the Union Government, the State Governments/Union Territories and the parties, who appeared to have approached the High Courts to show cause why uniform orders be not passed by this Court in relation to a) Supply of oxygen; b) Supply of essential drugs; c) Method and manner of vaccination; and ...

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SC Grants conditional Bail in GST Evasion Case

Chhaya Devi Vs Union of India & Anr. (Supreme Court of Court)

Chhaya Devi Vs Union of India & Anr. (Supreme Court of Court) Supreme Court Grants Bail to petitioner Chhaya Devi in Alleged GST Evasion Case who  is a widow with five daughters and claimed that her  business was being looked after by the Manager who was in-charge of the business. Bail is Subject to deposit […]...

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GST Exemption provided to main contractors cannot be extended to subcontractors unless specifically provided

In re Sumeet Facilities Limited (GST AAAR Tamilnadu)

In re Sumeet Facilities Limited (GST AAAR Tamilnadu) The case laws and arguments pertaining to Service Tax law are specific to that law as there were provisions catering specifically to subcontractors whereas in GST the provisions are very restricted. Exemption benefit are not available to sub-contractors ex facie since those entries unde...

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