The Court set aside the penalty imposed for expired e-way bill, holding that proceedings under Section 129 require proof of intent to evade tax, which was absent.
In a landmark ruling, the SC clarified that an assessee in default cannot be made to pay tax already discharged by the recipient, reaffirming Circular No. 275/201/95-IT(B).
The Gujarat AAR clarified that Metalized Yarn and Metallic Yarn are classified under HSN 56050020 as imitation zari. Supplies from metallized polyester/plastic films attract a 5% GST rate, effective from 27.07.2023. Refunds on input materials like polyester film are not permitted.
The ruling clarifies that imitation zari made from metallised polyester or plastic film falls under HSN 56050020 and is taxable at 5%. It confirms eligibility under Entry 218AA and Entry 353 across different notification periods.
The Gujarat Authority for Advance Ruling ruled that questions on receiving non-voting, irredeemable preference shares as export consideration are outside Section 97(2) of the CGST Act, leaving GST liability unresolved.
The advance ruling authority held that questions on e-way bill requirements fall outside Section 97(2) of the CGST Act and therefore cannot be answered, leaving both queries unresolved.
The ruling allows GTAs paying GST under forward charge to claim ITC on bio-diesel, subject to compliance with CGST Act provisions and notification requirements. Fuel used in goods transport vehicles is not blocked under Section 17(5).
The ruling clarifies that moving empty containers by rail falls under the general rail transport category and is taxable at 5%. The key takeaway is that empty containers are treated as goods, not containerized cargo.
The ruling holds that ITC cannot be claimed on IGST paid through a pre-consultation letter and TR-6 challan, as these are not valid documents under GST rules. The key takeaway is that reassessment of the Bill of Entry is required for ITC eligibility.
The ruling held that machinery supplied for waste processing did not qualify as pure or composite services under Notification 12/2017. GST was therefore applicable on the full supply.
