In re Vadilal Industries Ltd. (GST AAR Gujarat) 1. ‘Paratha’ merits classification at HSN 21069099. We find that GST rate of 5% is applicable subject to (i) products shall be classified at HSN 1905 or 2106 and (ii) description shall be khakhra, plain chapatti or roti. In the issue in hand, we find that the […]
In re Tirupati Construction (GST AAR Gujarat) Whether the activity of composite supply of works contract service by way of construction of fish market for the Panchayat (Road and Building) Division, Valsad District Panchayat merits classification at Serial Number 3(vi)(a) of Notification No. 11/2017-Central Tax(Rate) dated 28-6-17 (hereinafter referred to as said NT)?” Ans. The subject Supply […]
In re Ahmedraza Abdulwahid Munshi (Nadim Scrap) (GST AAR Gujarat) 1. Composition Dealer purchasing Scrap/Used vehicles from the following Suppliers, namely: Central Government, State Government, Union territory or a local authority are liable to pay tax on RCM basis. There is no RCM tax liability for purchase of Scrap/Used vehicles from unregistered dealers. FULL TEXT […]
In re Tripcon Engineering Pvt Ltd (GST AAR Gujarat) In GST, Goods are classified based on HSN. Classification is based on the Tariff entry. We note that there is a specific Tariff entry for ‘Chain Sprocket’ at HSN 8483. The HSN 848390 covers “tooth wheel, Chain Sprocket and other transmission element presented separately; parts. We […]
In re Kanayalal Pahilajrai Balwani (Siddharth Foods) (GST AAR Gujarat) Whether or not there is requirement for reversal of input tax credit on goods used as raw material in manufacturing of expired cakes & pastries that were kept in display for use in course or furtherance of business. The applicants admits that subject cakes & pastries kept […]
In re Tvl. Vallalar Borewells (GST AAAR Tamilnadu) Essentially, the moot point is whether the bore well drilling activity undertaken by the appellant on agricultural lands is qualified for the entry no. 54 of notfn. No. 12/2017-CGST(R). It is noted that the appellant while undertaking the borewell drilling activity for industries etc., (other than on […]
Case No. SSR- 12/2021 Sunset Review of Anti-Dumping Duty imposed on imports of Elastomeric Filament Yarn from China PR, South Korea, Taiwan and Vietnam
In re Ce-Chem Pharmaceuticals Private Limited (GST AAAR Karnataka) Hand sanitizers do not serve as a replacement for through handwashing with soap and water The Appellant has expressed his objection to the lower Authority’s finding that hand sanitizer is an alternative to soap. We clarify that hand sanitizers do not serve as a replacement for […]
Merely because similar matters are pending is not a ground to grant leave and take the matter when the authorities have been negligent in filing the appeal. We have repeatedly emphasized that unless the case is brought within the parameters of Chief Post Master General & Ors. v. Living Media India Ltd. & Anr. –(2012) 3 SCC 563, we would not be inclined to condone the delay and have in fact dismissed the special leave petitions with cost categorizing them as “certificate cases” only brought before the Court to complete a formality and save the skin of the officers concerned.
Red Hat India Private Limited Vs DCIT (ITAT Mumbai) Upon careful consideration we find that assessee has been following consistent system of revenue recognition. The assessee is inter alia engaged in the business of marketing, promotion and sale of ‘Red Hat subscriptions’ to customers in Indian sub-continent to avail support services that are for the […]
