In re Compo Advice India Private Limited (GST AAR Maharashtra) Whether under which HSN Code our Product Disc Brake Pads to be classified under 6813 or under 8708 as there are different rate charged in both code? The Product i.e. Disc Brake Pads falls under chapter heading 8708 and would be liable to tax @ […]
In re Ismail Ahamad Soofi (GST AAR Maharashtra) Whether the catering services provided by the Applicant under B2B Model and B2C Model are to be classified as canteen/restaurant services under Entry. No. 7(i) of the Notification No. 11/2017 dated 28th June 2017 as amended by the Notification No. 46/2017-Central Tax (Rate) dated 14th November 2017 or […]
In re Acsen Hyveg Private Limited (GST AAR Haryana) 1. Whether registration is required in case of supply of tax free goods under GST Act? Person is engaged in supply of exempted goods or services or both, which are not liable to be taxed, shall not be liable to be registered under the CGST Act, […]
Naga Distributors Vs. UOI & Ors. (Kerala High Court) High Court held that If the uploading of FORM GST TRAN-1 is not possible for reasons not attributable to the petitioner, the authority will also enable him to take credit of the input tax available at the time of migration. FULL TEXT OF THE HIGH COURT […]
In re M/s. Fichtner Consulting Engineers (India) Private Limited (GST AAR Tamilnadu) The Authorised Representative of the Applicant was heard in the matter. They submitted that they are providing engineering consultancy services to a recipient in Chennai in relation to an immovable property, a coal mine located in North Karanpura Coalfields, Jharkhand for coal handling […]
M/s. Midas Polymer Compounds Pvt. Ltd. Vs ACIT (ITAT Cochin) There was a delay of 2819 days in filing the appeal before the Tribunal. The assessee has stated the reasons in the condonation petition accompanied by an affidavit which has been cited in the earlier para. The assessee filed an affidavit explaining the reasons and […]
In transfer pricing disputes, comparability analysis and use of appropriate filters has been one of the most prevalent issues, especially for captive cost plus remuneration service providers.
In re Ramway Foods Ltd. (GST AAR Uttar Pradesh) Whether the classification of Sacks & bags of a kind used for the packing of goods of manmade textiles materials will appropriately classifiable falling under HSN 63053300 or under 39232990 of GST Tariff? The ruling is not applicable as applicant is a recipient of goods and […]
ACIT Vs M/s Calcutta Export Co. (ITAT Kolkata) The Revenue has failed to place on record even a single document throwing light towards the fact that the payee herein has rendered any of its services in India thereby making it liable to be assessed u/s 9 r.w.s 5 of the Act. The assessee’s payee has […]
Since trade advances obtained by assessee from its sister concern were in the nature of commercial transactions, would not fall within the ambit of the word ‘advance’ in section 2(22)(e).
