Seeks to amend notification No. 4/2017- Central Tax (Rate) dated 28th June, 2017 vide Notification No. 14/2022-Central Tax (Rate) | Dated: 30th December, 2022 MINISTRY OF FINANCE (Department of Revenue) Notification No. 14/2022-Central Tax (Rate) | Dated: 30th December, 2022 G.S.R. 922(E).— In exercise of the powers conferred by sub-section (3) of section 9 of the […]
Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) dated 28thJune, 2017 vide Notification No. 15/2022 -Union Territory Tax (Rate) | Dated: 30th December, 2022 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION Notification No. 15/2022 -Union Territory Tax (Rate) | Dated: 30th December, 2022 G.S.R. 928(E).—In exercise of the powers conferred by sub-sections (3) and […]
Seeks to amend notification No. 4/2017- Union Territory Tax (Rate) dated 28thJune, 2017 vide Notification No. 14/2022-Union Territory Tax (Rate) | Dated: 30th December, 2022. MINISTRY OF FINANCE (Department of Revenue) Notification No. 14/2022-Union Territory Tax (Rate) | Dated: 30th December, 2022 G.S.R. 924(E).—In exercise of the powers conferred by sub-section (3) of section 7 of […]
Seeks to amend notification No. 9/2017- Integrated Tax (Rate) dated 28th June, 2017 vide Notification No. 15/2022 – Integrated Tax (Rate) | Dated: 30th December, 2022. MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION Notification No. 15/2022 – Integrated Tax (Rate) | Dated: 30th December, 2022 G.S.R. 927(E).—In exercise of the powers conferred by sub-section (3) […]
Seeks to amend notification No. 4/2017- Integrated Tax (Rate) dated 28th June, 2017 vide Notification No. 14/2022-Integrated Tax (Rate) | Dated: 30th December, 2022 MINISTRY OF FINANCE (Department of Revenue) Notification No. 14/2022-Integrated Tax (Rate) | Dated: 30th December, 2022 G.S.R. 923(E).—In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated […]
In re Universal Industrial Park (GST AAR Gujarat) AAR held that in absence of specific activities proposed to be carried out by the applicant and lack of sufficient documents, the application does not have any locus standii. Thus, we are not in position to pronounce the Ruling on the application filed by the applicant. Therefore, we […]
Readily available food and beverages (not prepared in restaurant) sold over counter is supply of goods which is liable to applicable rate of GST Tax and not qualify as ‘restaurant services’.
In re Hojiwala Infrastructure Limited (GST AAR Gujarat) 1. Treated Water’ obtained from CETP (classifiable under Chapter 2201) is not eligible for exemption from payment of Tax by virtue of SI. No. 99 of the Exemption notification no. 02/2017-C.T. (Rate) dated 28.06.2017. (as amended) and SI. No. 99 of the Exemption Notification No. 022017- Integrated […]
In re Palsana Enviro Protection Ltd (GST AAR Gujarat) 1. Whether Treated Water obtained from CETP will be eligible for exemption from GST by virtue of of the Exemption Notification? ‘Treated Water’ obtained from CETP (classifiable under Chapter 2201) is not eligible for exemption from payment of Tax by virtue of SI. No. 99 of […]
Maintainability of petition – availability of alternative remedy – fair opportunity of hearing – ex-parte order – violation of principles of natural justice
