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Archive: 18 February 2022

Posts in 18 February 2022

GST- Blocking of ECL- Order must specify the amount of ECL ITC blocked

February 18, 2022 6384 Views 0 comment Print

Dee Vee Projects Ltd. Vs Government of Maharashtra (Bombay High Court) Order not specifying amount to the extent to which the ECL has been blocked is Illegal A careful perusal of Rule 86-A would show that there is no specific mention therein about the blocking of the ECL and what is stated is that the […]

GST exempt on Health care services provided at residence of patients

February 18, 2022 2229 Views 0 comment Print

GSt exempt on health-care services provided to patients at their residence through qualified nurses and other technically qualified persons

GST exempt on insurance services by Kudumbasree on behalf of KSID

February 18, 2022 273 Views 0 comment Print

GST exempt on insurance services under MoU for a subscription-based benefit for compensation on death to members of Kudumbasree

18% GST payable on Installation services of lifts, escalators

February 18, 2022 10377 Views 0 comment Print

Supply, erection, commissioning and installation of tailor/custom made lifts/elevators falls under SC 995466 & attracts 18% GST

Eligibility of ITC on hiring of bus/motor vehicle for transportation of employees

February 18, 2022 27291 Views 0 comment Print

GST ITC admissibility on hiring of bus/motor vehicle having approved seating capacity of more than 13 persons for transportation of employees to & from workplace

18% GST payable on drilling & blasting Services using explosives to CIDCO

February 18, 2022 7488 Views 0 comment Print

In re Kapil Sons Explosives LLP (GST AAR Maharashtra) The registered taxable person M/s Kapil Sons Explosives LLP (Applicant) is engaged in drilling and blasting works using Industrial explosives and other materials.  Applicant has submitted that, M/s CIDCO has given a contract to M/s Balajee Infratech and Constructions Pvt. Ltd. (Balajee) for Drilling, Blasting, Mucking […]

Dry Powder Containing Protein Powder with Vitamins & Minerals classifiable under Chapter 21

February 18, 2022 1884 Views 0 comment Print

In re Windlas Biotec Ltd (GST AAAR Uttarakhand) In the instant case the moot issue to be decided is whether the product ‘Dry Powders containing Protein Powder with Vitamins & Minerals’ merit classification under chapter 3004 of the GST Tariff Act, 2017 or otherwise. As regard to the applicant’s claim that product in question merit […]

Exemption under section 54, 54B, 54D, 54EC, 54F, 54G & 54GGA

February 18, 2022 28593 Views 0 comment Print

Taxation on Capital Gains in India (Fy 31.03.2022/Ay 2022-23) S. N. Under the head Section 54 Section 54B Section 54D Section 54EC Section 54F Section 54G Section 54GA 1 Nature of Assesse Individual / HUF ‘only’ Individual / HUF ‘only’ ‘All’ assesses All’ assesses Individual / HUF ‘only’ ‘All’ assesses ‘All’ assesses 2 Nature of […]

Section 148 Notice can be issued as per law prevalent on issue date

February 18, 2022 12327 Views 0 comment Print

As held by Allahabad High Court in Mon Mohan Kohli Vs. Assistant Commissioner of Income Tax, it is concluded that law prevailing on the date of issuance of notice under section 148 has to be applied.

HC explains Rule 89(4) & 4(B) to determine quantum of ITC availed for GST refund

February 18, 2022 30990 Views 1 comment Print

Messers Filatex India Ltd. Vs Union of India (Gujarat High Court) The short point for our consideration as on date is whether the assertion on the part of the writ applicant that it is entitled to claim the refund in accordance with the formula as provided under Sub Rule (4) of Rule 89 of the […]

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