In re Sadanand Manpower Service (GST AAR Karnataka) 1. Whether Labor supply to Government Departments from a Register dealer under GST Act like providing Drivers, Peons, Housekeeping Data Entry operators and other clerical staff attracts exemption fron levy of GST as per Notification Nos.11/2017-CT(Rate) and 12/2017CT(Rate) both dated 28th June 2017. Labour supply/supply of manpower […]
In re Premier Tissues India Limited (GST AAR Karnataka) Whether the supply of tissue papers by the applicant is covered under Serial No.112 of Schedule II of the Rate Notification No.01/2017 Central Tax (R) and therefore, is leviable to GST at the rate of 12%? GST rate of 12% is applicable only to Uncoated paper and […]
In re Maxpressure Systems LLP (GST AAR Gujarat) Prima facie, We note that the applicant is a person who facilitates SITEC with the potential list of buyers besides the market analyses. Further with the limited material data submitted by the applicant, with no Expression of Interest/ Contract/ Agreement, we find it prudent to refrain from […]
In re Wago private limited (GST AAR Gujarat) Input tax credit is not admissible on Air-conditioning and Cooling System and Ventilation System, as this is blocked credit falling under Section 17(5)(c) CGST Act. Read AAAR Order: ITC on GST for Plant, Machinery & Installation Services: AAAR Gujarat Ruling FULL TEXT OF THE ORDER OF AUTHORITY OF […]
In re INOX Air Products Pvt Ltd (GST AAR Tamilnadu) Whether INOX would be entitled to avail and utilize ITC of GST Charged by IPL if such transaction is considered to be a supply? In the case at hand, it is seen that INOX had paid ‘consideration’ to IPL, for agreeing to partwith their rights […]
In re C M S Engineering Concern (AAR West Bengal) Whether services provided by the applicant to the Directorate of Public Health Engineering, Government of West Bengal for operation of water pump and safeguarding pumping machinery at various Pump Houses for supply of drinking water is exempt from payment of tax? Pure services (without involvement […]
Bhiwadi Manufactures Association has written a letter to Shri Ashok Gehlot, Chief Minister of Rajasthan and requested that considering the Quantum of work time limit for First phase of Amnesty Scheme 2021 which is expiring on 31st July, 2021 to be extended till 0th September, 2021. Text of their letter is as follows:- 30th July, […]
Based on the previous experiences, we wish to submit that implementation of e-commerce rules must not be delayed or diverted for some other mechanism to step in as implementation of the rules at this stage is very crucial because more than one latch small shops have been closed due to mal-practices being religiously conducted by these companies which has also resulted into more unemployment.
V.S. Enterprises Vs State of U.P. (Allahabad High Court) Undisputedly, three periods for which the orders had been passed are overlapping. Notice dated 22.12.2020 was issued by respondent no.2 for the period July 2017 to March 2018. It covers the entire period and dispute being sought to be adjudicated in the other two notices as […]
Chief Accounts Officer Vs ITO (ITAT Bangalore) Provisions of section 194LA of the Act would apply only in the case of a compulsory acquisition and not to a case where lands were surrendered by land owners under section 14B of KTCP Act. Hon’ble High Court also held that since BBMP is not paying consideration for […]
