Goods and Services Tax judiciary-2

GST on fees from MCGM for Operating Citizen Facilitation / Collection Centres

In re M/s. VFS Global Services Private Limited (GST AAR Maharashtra)

In re M/s. VFS Global Services Private Limited (GST AAR Maharashtra) Whether the work for ‘Operating Citizen Facilitation Centre (CFC) at various Locations of MCGM on per transaction/receipt basis’ involving the aforesaid Scope of Work would be exempt from GST vide Sr. No.3 & 3A of amended Notification No. 12/2017  –...

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GST on supply, erection, installation, commissioning and testing of UPS system for DMRC

In re Vertiv Energy Private Limited (GST AAR Maharashtra)

Whether the contract entered into with DMRC for supply, erection, installation, commissioning and testing of UPS system qualifies as a supply of works contract under Section 2(119) of the CGST Act?...

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GST not payable on recovery of 50% Insurance Premium from employees

In re Jotun India Pvt. Ltd (GST AAR Maharashtra)

In re Jotun India Pvt. Ltd (GST AAR Maharashtra) Whether recovery of 50% of Parental Health Insurance Premium from employees amounts to ‘supply of service’ under Section 7 of the Central Goods and Services Tax Act, 2017? AAAR has ruled that. they are not rendering any service of health insurance to their employees and hence, [...

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GST payable on Receipt of prize money from horse race conducting entities

In re M/s. Vijay Baburao Shirke (GST AAR Maharashtra)

Whether receipt of prize money from horse race conducting entities, in the event horse owned by the applicant wins the race, would amount to 'supply under section 7 of the Central Goods and Service Tax Act, 2017 or not and consequently, liable to GST or not?...

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GST payable on amount collected by Rotary club for convenience of members

In re M/s. Rotary Club of Mumbai Western Elite (GST AAR Maharashtra)

In re M/s. Rotary Club of Mumbai Western Elite (GST AAR Maharashtra) Question: – The amount collected by Rotary club is towards convenience of members and pooled together for paying meeting expenses, communication expenses, RI per capita dues, subscription fees to the Rotarian or Rotary regional magazine, district per capita assessm...

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Duty Free Shops at International Airport exempt from GST: HC

Sandeep Patil Vs Union of India and Others (Bombay High Court)

Sandeep Patil Vs Union of India and Others (Bombay High Court) The impugned show cause notices allege that the goods imported by the petitioner from outside India into the special warehouse would constitute import of goods under the proviso to section 7(2) of the IGST Act, and thereby, liability of payment of tax under the […]...

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GST system is still in a trial and error phase: Delhi High Court

The Tyre Plaza Vs Union of India & Ors. (Delhi High Court)

The Tyre Plaza Vs Union of India & Ors. (Delhi High Court) Learned counsel for the Petitioner points out that in the present case, the eligibility of the Petitioner to claim the input tax credit (ITC) has not been doubted by the Respondents. However, for no fault of the Petitioner, despite repeated attempts, it could […]...

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HC directs GST Commissioner to reflect ITC claim of Petitioner in electronic credit ledger

Sikka Motors Pvt. Ltd. Vs Commissioner, Central Goods And Service Tax & Ors. (Delhi High Court)

Sikka Motors Pvt. Ltd. Vs Commissioner, Central Goods And Service Tax & Ors. (Delhi High Court) Learned counsel for the Petitioner points out that in the present case, the eligibility of the Petitioner to claim ITC has not been doubted by the Respondents. However, for no fault of the Petitioner, despite filing the form GST […]...

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Builder not passed additional ITC benefit to buyers post GST implementation: NAA

Sh. Mohit Arora Vs M/s Lodha Developers Limited (National Anti-Profiteering Authority)

Sh. Mohit Arora Vs M/s Lodha Developers Limited (National Anti-Profiteering Authority) It is established from the perusal of the above facts of the case that the provisions of Section 171 of the CGST Act, 2017 have been contravened by the Respondents as they have profiteered an amount of Rs. 1,90,04,456/- inclusive of GST @ 12% […]...

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GST on Braided textile yarns used for making ‘Kalava Raksha Sutra’

In re Malli Ramalingam Mothilal (GST AAAR Tamilnadu)

In re Malli Ramalingam Mothilal (GST AAAR Tamilnadu) Lower authority has held that the commodity manufactured by the appellant is a braided yarn made using a braiding machine and classified the Product under `CTH 5607- Twine, cordage, Ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sh...

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