In re Sadashiv Anajee Shete (GST AAR Maharashtra) In the present case we find that applicant and recipient are not related persons and price received is sole consideration. We further see that these services are given by the applicant in his business models to choose the type of model. In all the three business models […]
In re M/s Loyalty Solutions and Research Pvt. Ltd. (LSRPLI) (GST AAAR Haryana) The value of points forfeited of the applicant on which money had been paid by the issue of points on account of failure of the end customers to redeem the payback points within their validity period would amount to consideration received in […]
Indusind Media Communications Ltd. and Anr. Vs Union Of India (Bombay High Court) In view of the above, the undisputed position before us is that the Petitioners are entitled to distribute the Input Credit available with it as on 1st July 2017 amongst its branches/locations. This distribution has not been possible on account of technical problems of the Respondents. Further the […]
Ekdanta Land Pvt. Ltd. Vs ITO (ITAT Pune) It is a settled issue that the seized papers seized from the premises of Jai Corp Group and others cannot be relied upon for making additions in the hands of the land aggregators whose names appeared in the said documents. It is not the case of the […]
Sahara States – Hyderabad Vs Additional CIT (ITAT Hyderabad) As rightly observed by the Tribunal, though the assessee has completed the project by 31.03.2008 and had requested the local authorities for issuance of completion certificate since there was no provision under the GHMC Act of 1985 for issuance of completion certificate, the same was not […]
DCIT Vs Pradeep Aggarwal (ITAT Delhi) Since the assessee in the instant case has surrendered additional income and paid the taxes due thereon and no specific query was raised by the search party at the time of search to substantiate the manner of earning such income, therefore, following the decision of the Hon’ble Gujarat High […]
In re SST Sustainable Transport Solutions India Private Limited (GST AAR Maharashtra) Applicant is rendering services to NMC by way of giving out on rent/hire, Buses which are further used by NMC for transportation of passengers. Such renting of Buses by the applicant squarely falls under Sr. No. 10, Heading No 9966 sub clause (ii) […]
In re M/s. K. K. Polymers (Prop. Advantage Agency Pvt. Ltd.) (GST AAR Rajasthan) The amount passed on to the customer by DCA on account of the early payment before credit period allowed by principal Whether any supply arises in this transaction? The additional bonus passed on by the applicant (DCA) to the customer, is […]
In re Indo Prosoya Foods (P) Ltd. (GST AAAR Uttar Pradesh) In view of the foregoing discussion and findings we hereby modify the ruling no. 06 dated 25-05-2018 of the Authority on advance ruling to the extent that- (i) Input Credit attributable to the supply of de-oiled rice bran cake (exempted supply) is to be […]
In re Enmarol Petroleum India Pvt. Ltd. (GST AAR Maharashtra) Question 1:- Whether the applicant is liable to pay GST on the supply of goods located outside India to customers within India without physically bringing the goods to India? Answer :- Answered in the negative. Question 2:- Whether the out & out supplies in the […]
