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Archive: 28 February 2022

Posts in 28 February 2022

Advance ruling cannot sought by applicant in relation to supply being received by him

February 28, 2022 1536 Views 0 comment Print

In re Cosmic CRF Limited (GST AAR West Bengal) In terms of clause (a) of section 95 of the GST Act, an advance ruling means a decision provided by this Authority or the Appellate Authority, as the case may be, on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) […]

Comfort patch classifiable under HSN 3005- GST Rate 12%

February 28, 2022 3654 Views 0 comment Print

In re Lagom Labs Private Limited (GST AAR Tamilnadu) Q. Whether the Cramp comfort patch are to be classified under Chapter Heading 3004 attracting 12% GST under serial no. 63 or Chapter Heading 3005 attracting 12% GST under serial no. 64 in Schedule II of Notification 01/2017 – Central Tax (Rate) dated 28 June 2017 […]

GST not leviable on supply incurred during warranty period, free of cost

February 28, 2022 2355 Views 0 comment Print

Q2. Whether GST leviable on supply of materials and labour charges incurred during the warranty period, free of cost? A2. Supply of materials and labour while rendering warranty services during the warranty period, free of cost, does not attract GST

Multiple GST registrations for multiple companies from same address: AAR rejects application

February 28, 2022 20031 Views 0 comment Print

In re Spacelance Office Solutions Private Limited (GST AAR Tamilnadu) Can GST registrations be allowed for multiple companies from same address, provided they follow all GST rules related to ‘Principle Place of Business’? An applicant can seek an Advance Ruling only in relation to supply of goods or services or both undertaken or proposed to […]

Only supplier is eligible to seek advance ruling under GST

February 28, 2022 1851 Views 0 comment Print

In re A. Nirmala (GST AAR Tamilnadu) AAAR held that if a recipient obtains a ruling on the value to be adopted of his inward supply of goods or services, the supplier of such goods or services is not bound by that ruling and he is free to assess the supply according to his own […]

GST diesel filled free of cost – divergence of opinion – AAAR Chhattisgarh

February 28, 2022 4830 Views 0 comment Print

In re Arvinder Singh Bhatia, Shree Jeet Transport (GST AAAR Chhattisgarh) Whether diesel filled free of cost by the service recipient in the engaged chartered (dedicated) vehicles, would form part of value of supply of service charged by the Appellant and whether GST would be leviable on value of diesel filled free of cost by […]

Fake ITC: Bail cannot be refused as indirect method of punishing accused person before conviction

February 28, 2022 1500 Views 0 comment Print

Smruti Ranjan Mohanty Vs State of Odisha (Orissa High Court) Bail cannot be refused as an indirect method of punishing the accused person before he is convicted. Furthermore, it has to be borne in mind that there is as such no justification for classifying offences into different categories such as economic offences and for refusing […]

AO not entitled on change of opinion to commence reassessment proceedings

February 28, 2022 2955 Views 0 comment Print

Macrotech Developers Limited Vs ACIT (Bombay High Court) The question is whether there was a failure on the part of the assessee to disclose fully and truly all material facts necessary for the assessment of Assessment Year 2012-13. It is not the case that there is failure on the part of the assessee to make […]

ITAT allows Income tax exemption to Sharda Mandir High School

February 28, 2022 1248 Views 0 comment Print

Sharda Mandir High School Vs CIT (ITAT Mumbai) The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has ruled that the unregistered Association of Persons formed by agreement merging two charitable Trusts eligible for exemption under Income Tax. The appellant Sharda Mandir High School which is an Association of person (AOP), against order passed by […]

Telecom/Mobile users can directly approach to Consumer Forums: SC

February 28, 2022 3444 Views 0 comment Print

Vodafone Idea Cellular Ltd. vs Ajay Kumar Agarwal (Supreme Court of India) HELD THAT :  It would be open to a consumer to opt for the remedy of arbitration , but there is no compulsion in law to do so and it would be open to a consumer to seek recourse to the remedies which […]

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