Kerala State Level Screening Committee on Anti-Profiteering Vs Phillips India Ltd. (NAA) The brief facts of the case are that the Applicant No. 1 vide the minutes of its meeting held on 08.05.2018 had referred the present case to the Standing Committee on Anti-profiteering, alleging profiteering by the Respondent on the supply of “Food Processor” […]
Applicant is involved in the laying of trenches and laying optical fiber cables (goods) through which they are providing/supplying internet connectivity to the gram panchayats. However, it cannot be construed that the optical fiber cables laid underground are meant predominantly for use other than for commerce, industry, or any other business or profession as stated by the applicant.
In re Shreeji Shipping (GST AAR Gujarat) Whether the service of transportation of goods from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (From where the Mother Vessel are anchored) or vice versa, is covered under exemption contained at Sr. No. 18 of Notification No. 12/2017-Central Tax (Rate)? Whether the service of […]
We find that the activity of the sale of developed plots would be covered under the clause ‘construction of a complex intended for sale to a buyer’. Thus, the said activity is covered under ‘construction services’ and GST is payable on the sale of developed plots in terms of CGST Act / Rules and relevant Notification issued time to time.
In re Raj Quarry Works (GST AAR Gujarat) The Applicant has entered into Quarrying lease/license agreement for ‘BLACKTRAP’ material with the Government of Gujarat. Following are the Questions Raised by Applicant and Replied by AAR- (i) What is the classification of service provided in accordance with Notification 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached […]
In re NEC Technologies India Pvt. Ltd (GST AAR Gujarat) Question 1: Whether the supply made by the applicant under the Automatic Fare Collection (AFC) project would qualify as: (a) ‘works contract’ defined under section 2(119) of the CGST Act, 2017; or (b) ‘composite supply’ defined under section 2(30) of the CGST Act, 2017? Answer: The supply […]
Central Government hereby appoints the 18th day of May, 2020, as the date on which the provisions of section 128 of the Finance Act, 2020 shall come into force.
Notification No. 44 dated 31.01.2020 read with Notification No. 52 dated 19.03.2020, prohibiting the export of all types of masks, is amended to allow the export of non-medical/non-surgical masks of all types (cotton, silk, wool, knitted). All other types of masks falling under any ITCHS code, including the HS Codes mentioned above, would continue to remain prohibited for exports.
Nikon Systems Pvt. Ltd Vs ACIT (ITAT Delhi) Admittedly, fire occurred during the year, the traded goods of the assessee are lost during the year due to fire. Such traded goods were the stock in trade of the assessee. Undoubtedly, the traded goods were insured with the insurance Co for any loss due to fire. […]
In re ARG Electricals Pvt. Ltd. (GST AAR Rajasthan) 1. Whether the contract entered into with AVVNL as per the work orders combine of supply, erection, testing and commissioning of materials/equipments for providing rural electricity infrastructure qualifies as a supply for work contract under Section 2(119) of the CGST Act? ♦ The work undertaken by […]
