In re Agarwal Industries Private Limited (GST AAR Andhra Pradesh) Energy-G premium oil is manufactured out of Vegetable fats / oils and not from animal fats / oils. That being so the classification of product is HSN 1518 and shall be subject to 5% GST as per Schedule I of Notification 1/2017-C.T (Rate) dated 28.06.2017 […]
In re Indian Cotton Solutions.Com Private Limited (GST AAR Andhra Pradesh) Whether they can utilize /refund the ITC which is readily available in GST Portal, for the vehicles purchased by them for the purpose of their core business activity? It is submitted that the firm purchased five vehicles to use as mobile cotton labs, for […]
In re Jayalakshmi Tobacco Company (GST AAR Andhra Pradesh) Q1. Will GST be applicable on sale of tobacco leaves received from farmers made by Commission Agent in an auction and his turnover is less than Rs.20 Lakh? As per entry No:24 Notification No: 11/2017- Central Tax(Rate) dated : 28.06.2017, Commission agent dealing with agricultural produce […]
ACIT Vs Chaitanya Educational Trust (ITAT Hyderabad) Since the assessee has filed the certificates of the recipients with proof that the recipients have offered the income to tax in their hands, the assessee shall not be treated as an assessee in default u/s 201(1) of the Act. FULL TEXT OF THE ITAT JUDGMENT All are […]
In re Dharsak. V.P. Saraswathi Metal Industries (GST AAR Kerala) Commodities such as marine propellers, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings used as a part of fishing / floating vessels would come under the Entry 252 of Schedule 1 of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 and […]
In re Indo Prosoya Foods Pvt. Ltd. (GST AAR Uttar Pradesh) a) Whether Mahua De-oiled cake/ De-oiled Rice Bran being used as an ingredient of Cattle Feed, Poultry Feed and other animal feeds and is ‘Waste generated’ during the Solvent Extraction process? Ans. – Mahua De-oiled cake/ De-oiled Rice Bran is a by-product occurred during […]
Bijoy Shribastab & Anr. Vs ITO (ITAT Kolkata) It is not in dispute that the assessee had not maintained books of accounts for his transport business. It is not in dispute that the assessee owns less than 10 vehicles and is accordingly entitled to offer income u/s 44AE of the Act. It is not the […]
ACIT Vs Gowthami Chemicals & Pesticides (P) Ltd. (ITAT Visakhapatnam) In this case, the assessee has furnished the confirmation letters explaining the identity of the shareholder, address and sources of income of the contributor to the share capital along with the evidence for land holdings and copies of IT returns in 4 cases before the […]
The learned Single Judge ordered release of the vehicle and goods by executing a simple bond. The State challenges the order, since it is passed overlooking Rule 140 of the SGST Rules.
Excess expenditure in earlier years can be adjusted against income of subsequent years and such adjustment would be application of income for subsequent years and therefore, AO was directed to allow the claim of assessee.
