State Of Karnataka Vs Deccan Mining Syndicate Pvt. Ltd. (Karnataka High Court) The prescribed authority in order dated 31.03.2016 accepted the books of accounts in entirety, which was produced by the respondent. The prescribed authority before passing the order dated 31.03.2016 has not conducted any independent enquiry and has not noted any other material which […]
In re Crux Biotech India Pvt Ltd. (GST AAR Andhra Pradesh) Q. What is the accurate HSN Code under GST tax slabs for Distillery Dry Grains Soluble (DDGS) and Distillery Wet Grains Soluble (DWGS) (Cattle feed)? The Contention of the applicant is that, earlier Central Excise Duty was paid at NIL rate under CETA 2309 […]
In re Ce Chem Pharmaceuticals Pvt Ltd (GST AAR Karnataka) Whether Isopropyl rubbing alcohol IP and Chlorhexidine Gluconate and Isopropyl Alcohol solution are to be classified under Chapter Heading 3004 attracting 12% GST, and if not, what would be the appropriate classification and justification for such classification. Isopropyl rubbing alcohol IP and Chlorhexidine Gluconate & […]
In re Chennai Metropolitan Water Supply and Sewerage Board (GST AAR Tamil Nadu) An applicant can seek an Advance Ruling only in relation to supply of goods or services or both undertaken or proposed to be undertaken by them. Further, as per Section 103(1) of the GST Act, the ruling is binding only on the […]
(1) This Order may be called the Safety Glass (Quality Control) Amendment Order, 2021. (2) It shall come into force on the date of its publication in the Official Gazette.
Armatic Engineering (P) Ltd. Vs DCIT (ITAT Bangalore) Regarding the issue of applicability of section 50C of the Act, the assessee objected for adopting value of 50C as per guidance value, at the time of assessment, a letter requesting for reference to the valuation itself was also made by letter dated 19.03.2015 addressed to the […]
In re Shapoorji Pallonji & Company Private Limited (GST AAR Andhra Pradesh) The applicant is providing the following supplies to the GVSCCL: a) Construction of the project b) Development of the project including plantation, landscaping, Street lighting etc., c) Maintenance of the project. The clause (119) of the section (2) of the CGST Act defines […]
Anti-dumping duty on imports of Glazed/Unglazed Porcelain/Vitrified tiles in polished or unpolished finish with less than 3% water absorption falling under headings 6907 or 6914 of the First Schedule to the Customs Tariff Act, originating in or exported from China PR shall remain in force up to and inclusive of the 28th June, 2021, unless […]
In re Tamilnadu Skill Development Corporation (GST AAR Tamil Nadu) Tamilnadu Skill Development Corporation is not exempted vide entry Sl.No. 69 and Sl.No.70 of Notification No. 12/2017-C.T.(Rate) dated 28.06.2017 and therefore, they are required to be registered under the CGST/TNGST Act 2017. Read AAAR Order: AAAR cannot examine ground not raised before AAR FULL TEXT OF […]
The Authority has been assessing the economic position both at global level and at the Indian context, in general and the insurance sector in particular. The situation has been assessed based on the financial results of insurers for the quarters ending 30th September, 2020 and 31st December 2020.
