In re Shri Kailash Chandra (GST AAR Rajasthan) Whether the activity of Operation and Maintenance (O & M) of Fluoride control project on ESCO Model and O & M work supply of goods or supply of services and what shall be the rate of GST on it? In the given contract, the activity of O […]
Efforts should also be made to dispose of non-time-barring assessments in significant numbers after the time-barring assessments have been completed so that cash collection from the current demand can be made during the current financial year itself.
Sh. Raman Khaira Vs M/s. Yum Restaurants India Pvt. Ltd. (National Anti-Profiteering Authority) We have carefully considered the Report filed by the Applicant No. 2 as well as the submissions made by the Respondent No. 1 and it is obvious from the narration of the facts stated above that the investigation conducted in the matter […]
Respondent could not establish profiteering for want of cogent and reliable evidence and hence no violation of the provisions of Section 171 of the CGST Act 2017 has been found in this case.
Notification under section 396 of CA 2013 – ROC Vijayawada dated 26.10.2018- MCA establishes the office of the Registrar of Companies at Vijayawada for discharging function under Cos. Act Ministry of Corporate Affairs Notifications New Delhi, Dated: 26.10.2018 S.O. (E) In exercise of the powers conferred by sub-sections (1) and (2) of section 396 of […]
In re M/s. Prem Ghan Products (GST AAR Madhya Pradesh) We find that the present application seeks Ruling on appropriate classification of goods manufactured by the Applicant and marketed and supplied as Mouth Fresheners. The Applicant have submitted that they have been manufacturing and supplying the impugned item by classifying the same under Chapter 2106 […]
In re Kundan Misthan Bhandar (GST AAR Uttarakhand) (a) whether supply of pure food items such as sweetmeats, namkeens, cold drink and other edible items from a sweetshop which also runs a restaurant is a transaction of supply of goods or a supply of service? The supply shall be treated as supply of service and […]
In re M/s. Saraswathi Metal Works (GST AAR Kerala) i) The tax rate of Marine propellers, Rudder set, Stern tube set, Propellers shaft, MS shaft for couplings used as part of fishing vessels, factory ships and other vessels for processing or preserving fishery products are taxable @5% GST. ii) All parts of fishing / floating […]
In re M/s. KIMS Health Care Management Ltd (GST AAR Kerala) The supply of medicines, consumables and implants used in the course of providing health care services for diagnosis or treatment is exempted under the category ‘Health Care Services’. (GST AAR Kerala) The supply of medicines, consumables and implants used in the course of providing […]
Dixons Cargo Consolidators Pvt. Ltd. Vs Commissioner Of Customs (High Court Bombay) The impugned orders passed by the Tribunal in excise appeals before us relate to and arise out of disputes relating to manufacture of excisable goods which have taken place at Nagpur. Therefore, the Excise Appeal Nos. 28 of 2017 and 105 of 2017 before […]
