In re Piyush Jayantilal Dobaria (Jay Khodiyar Agency) (GST AAAR Gujarat) The product different shapes and sizes Papad involved in the present case merit classification under Tariff heading No. 19059040 of the Customs Tariff Act, 1975 and chargeable to NIL rate of Goods and Services Tax as per Sl. No. 96 of Notification No. 02/2017-CT […]
In re Platinum Motocorp LLP (GST AAAR Haryana) We find that use to which the Demo Vehicles are put to, does not fit into the uses which find mention in sub-Section 17(5). The vehicles under question are not meant for ‘further supply of such motor vehicles’, but are first put to the mentioned uses. These […]
In re BMW India Pvt. Ltd. (GST AAAR Haryana) We find that none of the uses to which the BMW Vehicles are put to, fits into the uses which find mention in sub-Section 17(5). The vehicles under question are not meant for ‘further supply of such motor vehicles’ i.e further supply as such’, but are […]
In re Bal Raksha Bharat alias Save the Children (GST AAR Jharkhand) 1. Whether Services provided by SCI to JWDS can be considered as services being provided to State Government? 2. Whether the scope of work as per the agreement is under Training program? 3. Whether the consideration payable by JWDS to SCI under the […]
File No. 15(31)2020/FoSCoS/RCD/FSSAI Food Safety and Standards Authority of India (A Statutory Authority established under the Food Safety & Standards Act, 2006) (Regulatory Compliance Division) FDA Bhawan, Kotla Road, New Delhi-110002 Dated, the 8th June, 2021 ORDER Subject: Mandating the mentioning of TSSAI License/Registration number on receipts/invoices/cash memo/bills etc. by food businesses on sale of […]
Ranuj Nagrik Sahakari Bank Ltd. Vs ITO (ITAT Ahmedabad) Assessee has filed return of income declaring total income at Rs.32,01,050/-which was processed by the CPC, Bangalore under section 143(1) and assessed at Rs.37,66,259/-. In the scrutiny assessment under section 143(3), the ld.AO has taken the income of Rs.37,66,259/- assessed under section 143(1) by the CPC […]
In re Ashiana Housing Ltd. (GST AAAR Haryana) In the Appellant’s case however the under relevant law viz. the HDRUA (Haryana Development and Regulation of Urban Areas) Act 1975, the External Development and Infrastructure Development charges are meant to meet, respectively, the cost of external development work to be carried out in respect of an […]
In re Dipak kumar Kantilal Chotai (Talod Gruh Udyog) (GST AAAR Gujarat) (i) The products (a) Khaman Mix Flour, (b) Gota Mix Flour, (c) Dhokla Mix Flour, (d) Handwa Mix Flour, (e) Idli Mix Flour, (f) Dosa Mix Flour, (g) Dahi Wada Mix Flour, (h) Dalwada Mix Flour, (i) Khichu Mix Flour, (j) Upma Mix […]
In re Shantilal Real Estate Services (GST AAR Goa) As per entry 5(b) of Schedule II of SGST Act, construction of a complex, building, civil structure or part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion […]
GOCL Corporation Ltd. Vs DCIT (ITAT Hyderabad) Learned counsel’s first and foremost argument is that a corporate guarantee is a shareholder’s activity which has been wrongly treated as an international transaction u/s.92B read with Explanation inserted by the Finance Act, 2012 with retrospective effect from 01-04-2002. He next sought to draw a distinction between the […]
