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Archive: July, 2021

Posts in July, 2021

18% GST Payable on mixed supply of Instant mix flour of Khaman & masala pack

July 19, 2021 6711 Views 0 comment Print

In re Ramdev Food Products Pvt. Ltd. (GST AAR Gujarat) (a)  What is the applicable rate of tax under the GST Acts on supply of instant mix flours for gota, khaman, dalwada, dahiwada, idli, dhokla, dhosa, pizza, methi gota and handvo? The subject 10 goods merit classification at HSN. 2106 90 attracting 18% GST (9% CGST […]

18% GST payable on Instant Mix Flours/Mix Flours

July 19, 2021 5910 Views 0 comment Print

In re Gajanand Foods pvt. ltd. (GST AAR Gujarat) The Instant Mix Flours/Mix Flours of: (i)Gota (ii) DakorGota (iii) MethiGota (iv) Khaman (v) Dhokla (vi) Idli (vii) RavaIdli, (viii) Dosa (ix) Upma (x) Dahiwada (xi) Dalwada (xii) Menduvada (xiii) Handvo and (xiv) Khichu are classifiable under HSN. 2106 90(Others) attracting 18% GST (9% CGST + […]

Ahmedabad Janmarg Limited is Local Authority’ under CGST Act, 2017

July 19, 2021 1584 Views 0 comment Print

In re Ahmedabad Janmarg Limited (AAR Gujarat) Q1. Whether AJL would be qualified as ‘Local Authority’ under the Central Goods and Services Tax Act, 2017? 1. Ahmedabad Janmarg ltd. is not a Local Authority. Q2. Whether AJL is liable to pay GST on procurement of security services received from any person other than body corporate […]

Unburnt or half-burnt coal and dust attracts 18% GST

July 19, 2021 4494 Views 0 comment Print

In re Jeevaka Industries Private Limited (GST AAR Telangana) Under which HSN Code should the following goods be classified: The wastes, namely, a. Cinder Half-burnt Coal / Char Dolachar and b. ESP / Bag Filter Dust generated during the process of manufacturing Sponge Iron under DRI process? (1a) & (1b) commodities fall under HSN Code […]

AAR allows ‘Satvam Nutrifoods Limited’ to withdraw application

July 19, 2021 609 Views 0 comment Print

In re Satvam Nutrifoods Limited (GST AAR Gujarat) Withdrawal FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING,GUJARAT  The applicant vide their letter dated 29-6-2021 has requested for withdrawal of subject application. As the applicant no longer claims Ruling, we allow Withdrawal Request.

Time of supply & point of taxation for flats allotted to land owner by builder

July 19, 2021 6837 Views 0 comment Print

In re Vajra Infracorp India Private Limited (GST AAR Telangana) 1. Time of supply and point of taxation with respect to flats allotted to land owner by the builder by way of supplementary agreement on 15.05.2017 (i.e., before GST regime) where as the construction will be completed during GST regime. As per Notification No.4/2018 Dt:25.01.2018 […]

Failure to Maintain Complete Minutes of General Meeting: MCA imposes Penalty

July 19, 2021 837 Views 0 comment Print

Under Section 454, Companies Act, 2013, MCA penalizes Desatan Iron & Steel Private Limited for incomplete meeting minutes. Learn about the case and implications.

Lethargy of Government department in filing Appeals/SLP not acceptable

July 19, 2021 2649 Views 1 comment Print

Lethargy on part of the Government department in filing Appeals/SLP not acceptable after usage of IT & computerization- SC admonishes  & deprecates the Public Authorities for casual approach. The Apex Court has been consistently warning Government & it’s Departments for their casual approach in delayed filing of Appeals/SLPs in the higher Courts without any reasonable […]

Filing ROC forms without any additional fees

July 19, 2021 7344 Views 0 comment Print

Cheers!!! Now You can file your delayed ROC forms without any additional fees. The COVID-19 pandemic has, apart from other implications, presents an unprecedented challenge to world of work. The economic disruption caused by the pandemic is devastating millions of people are at risk of falling into extreme poverty. Millions of enterprises face an existential […]

Toolkit –Faceless Income Tax Appeals

July 19, 2021 37836 Views 2 comments Print

The first appeals against the Assessment Orders can be filed before the concerned Commissioner of Income Tax (Appeals). The procedures for disposal of these appeals have been changed under the Faceless Appeal Scheme implemented from 25th September 2020. The objective of the scheme after the faceless assessments is to eliminate human interface from the first […]

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