RBI decided to extend the scope of tokenisation to include consumer devices – laptops, desktops, wearables (wrist watches, bands, etc.), Internet of Things (IoT) devices, etc.
In pursuance to Section 95(a) CGST Act, We hold that the Question raised by the applicant does not fall under the gamut of said Section 95(a). Thereby, in pursuance to Section 95(a) and Section 103(1) of CGST Act, we hold that the applicant has no locus standi to file subject application.
SB Order No. 25/2021 No.FS-10/47-2021-FS-DOP Govt. of India Ministry of Communications Department of Posts (F S Division) Dak Bhawan, New Delhi-110001 Dated: 24.08.2021 To, All Head of Circles/Regions Subject: – Regarding roll out of RICT CBS version 1.4.3.0 in RICT CBS devices from 25.08.2021. Sir/Madam, New RICT CBS version 1.4.3.0 for RICT devices have been […]
In re USG Boral Building Products (India) Private Limited (GST AAR Rajasthan) We find that the applicant has submitted the technical specification with respect to contents of the impugned product. The applicant submitted that the proposed new variant of Gypsum Board is made-up of Gypsum, glass fibre and additives, the main raw material is Gypsum […]
DCIT Vs Heilgers Development & Construction Company Pvt. Ltd (ITAT Kolkata) The loan amounts in question treated as deemed dividend u/s 2(22)(e) by the AO were taken by the assessee-company from the three concerns on interest and since the said lending companies were compensated by interest paid by the assessee-company on the loans, the assessee-company […]
In re J K Papad Industries (GST AAAR Gujarat) Appellant has obtained the Advance Ruling by submitting application of advance ruling with suppression of material facts or misrepresentation of facts, and the application was not eligible to be admitted in view of proviso to sub-section (2) of section 98 of the CGST Act, 2017. Therefore, […]
In re Mukesh & Associates (GST AAR Tamilnadu) From the submissions made by the applicant we find that it is the Joint Venture with the Registered seat of the Association at Cologne, Germany is the ‘Person’ to whom the ‘Project’ is awarded and not the applicant. As per existing laws of the land, a Joint […]
In re Gwalior Development Authority (GST AAR Madhya Pradesh) Q1. We are providing residential land on lease basis for which we are charging or receiving lease premium whether GST is leviable or not? It is well accepted that in the case of ambiguity in a provision of law, the interpretation shall be liberal. However, in […]
GEMSCAB Industries Ltd. Vs Commissioner Central Goods (CESTAT Delhi) In view of the observed admission and settled law, the question of adjudication is answered in negative holding that CENVAT Credit cannot be denied on the ground that the supplier was not liable to pay the duty on the goods supplied. Also it is observed that […]
Steel Authority of India Ltd. Vs Commissioner of GST (CESTAT Chennai) Section 65B(44) defines service to mean any activity carried out by a person for another for consideration and includes a declared service. One of the declared services contemplated under section 66E is a service contemplated under clause (e) which service is agreeing to the […]
