"09 December 2022" Archive

GST on transfer of monetary proceeds by IVL India to IVL Sweden

In re IVL India Environmental R & D Private Limited (GST AAR Maharashtra)

In re IVL India Environmental R & D Private Limited (GST AAR Maharashtra) As per Section 2(11) of the Integrated Goods and Service Tax Act, 2017, “Import of services” means the supply of any service, where: The supplier of service is located outside India; The recipient of service is located in India; and The place of [&h...

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18% GST payable on works contract service of constructing warehouse & cold storage for Govt. entity which will be rented out

In re Shree Constructions (GST AAR Telangana)

Shree Constructions (GST AAR Telangana)18% GST is payable on works contract service of constructing warehouse and cold storage godown for Govt. entity which will be rented out...

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Answer to question cannot be given in absence of proper details: GST Maharashtra

In re Makarand Vasant Kulkarni (GST Maharashtra)

In re Makarand Vasant Kulkarni (GST Maharashtra) The application was admitted with following directions to the applicant. Applicant to produce invoices, agreements and details to explain exact nature of work/activity being undertaken by the applicant. Applicant to inform exactly to which particular recipients (with details of name and cou...

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ITC of goods & services used for construction of a pipeline laid outside factory premises

In Re Mumbai Aviation Fule Farm Facility Private Limited (GST AAR Maharashtra)

As per the explanation to Section 17, Plant and Machinery does not include a pipeline laid outside the factory premises. As a consequence, the ITC of goods and services used for construction of a pipeline laid outside the factory premises is not available in terms of Section 17(5) (c) and 17(5) (d) of the GST Act....

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GST on supply of Tata Ace Garbage Tipper vehicle to Municipalities

In re Tata Motors Limited (GST AAR Maharashtra)

In re Tata Motors Limited (GST AAR Maharashtra) Question a:- Whether Tata Ace Garbage Tipper vehicle with its variants for Garbage applications as specified in Annexure ‘2’ (hereinafter called as Garbage Tipper vehicles), which will be manufactured exclusively keeping in view the requirements of National Green Tribunal (NGT ...

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AAR cannot give ruling on past and completed supply

In re United Breweries Limited (GST AAR Maharashtra)

In re United Breweries Limited (GST AAR Maharashtra) Subject application is rejected as being non-maintainable as per Section 95 of the CGST Act, 2017 because the questions raised by the applicant are in respect of past and completed supply as on the date of the application and not supply, which is being undertaken/proposed to be underta...

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Maharashtra AAR cannot give ruling if situs of transaction in question is not within Maharashtra

In re CHEP India Private Limited (GST AAR Maharashtra)

In re CHEP India Private Limited (GST AAR Maharashtra) AAR held that if the situs of transaction in question is not within the state of Maharashtra, then as per provisions of section 96 of the Central Goods and service Tax Act 2017 (and similar provision under the MGST Act), the Maharashtra Advance Ruling Authority cannot […]...

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Glaze Gels is covered under Chapter 1704 9090

In re Healthy Life Foodtech Private Limited (GST AAR Maharashtra)

In re Healthy Life Foodtech Private Limited (GST AAR Maharashtra) Question 1: To answer in affirmative or negative that the impugned product GLAZE GELS is classifiable under chapter heading as under: SCHEDULE II — SR. NO 32AA — SUGAR BOILED CONFECTIONERY. 6% MGST Answer: – Answered in the negative. Question 2: If the answer to [...

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Gujarat HC issues notice to Central & State Government to know steps taken for constituting GST Tribunal

Firmenich Aromatics Production (India) Pvt. Ltd. Vs Union of India (Gujarat High Court)

Firmenich Aromatics Production (India) Pvt. Ltd. Vs Union of India (Gujarat High Court) Gujarat High Court issues notice to Central Government and State seeking to know steps to taken for constituting GST Tribunal. The Hon’ble Court issues notice to Central Government and State seeking to know steps taken for constituting GST Tribun...

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HC sets aside ex-parte assessment order and directs petitioners to submit proof of Inter-state sales/branch transfers

Infiniti Retail Limited Vs Government of NCT Of Delhi (Delhi High Court)

Delhi High Court sets aside ex-parte assessment order and directed petitioners to place on record available documents to stake claim that Inter-state sales/ branch transfers have taken place....

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