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 […]
In re M/s. Ginni Filaments Ltd. (GST AAR Gujarat) 1. The products (a) Wet Baby Wipes, (b) Wet Face Wipes, (c) Bed and Bath Towels and (d) Shampoo Towels supplied by M/s. Ginni Filaments Limited (GSTIN 24AABCG0942K1ZT) are appropriately classifiable under Heading 3307 or 3401 depending upon their constituents. If these products are impregnated with […]
In re Source of Life Technologies (India) Private Limited (GST AAR Haryana) 1. Rate of GST on Telemedicine as individual service – CGST & SGST @ 9% each OR IGST-18%, as applicable. 2. Rate of GST on Pulse Oximeter (device to measure 02 in blood) – CGST & SGST @ 6% each OR IGST -12%, […]
In re Trailor Springs (GST AAR Andhra Pradesh) Clarification on Rate of tax applicable on trailor springs ( Attachment) parts, Leaf Springs, Disks, Axels, Hubs & Shacke Pins mean for Tractor Trailors. The applicant sought for the rate of tax on the parts of tractor trailer including the leaf springs. In the other column they […]
