Goods and Services Tax judiciary-2

HC permits release of Goods Detained for not containing Vehicles Details in E-Way Bill on furnishing BG & Bond

K. Karunakaran Vs Asst. State Tax Officer (Kerala High Court) The petitioner, engaged in works contract, purchased material from Ghaziabad, as seen from Ext.P1 invoice. Ext.P2 e-way bill, however, did not contain the details of the vehicle used for the transport. The vehicle and the goods detained, the petitioner filed this writ petition....

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NAA penalises Builder for not passing GST Input credit Benefit to customers

Shri Sukhbir Rohilla & 108 Ors Vs Director General Anti-Profiteering (National Anti-Profiteering Authority) Authority under Rule 133 (3) (a) of the CGST Rules, 2017 orders that the Respondent shall reduce the price to be realized from the buyers of the flats in commensurate with the benefit of ITC received by him as has been detailed ...

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No option to Restaurants to pay GST @ 18% with input tax credit

In re Coffee Day Global Limited (GST AAR Karnataka)

In re Coffee Day Global Limited (GST AAR Karnataka) The Applicant is in the business of running restaurants under the name and style of Café Coffee Day where non-alcoholic beverages and food items are served. Notification No.46/2017 dated 14.11.2017 provides that restaurants can pay GST @5% (CGST-2.5% and SGST-2.5%), provided they do not...

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GST on services related to degree course affiliated to specified universities

GST on services related to degree course affiliated to universities

In re Emerge Vocational Skills Private Limited (GST AAR Karnataka) Question- Whether the services provided by the applicant in affiliation to specified universities and providing degree courses to students under related curriculums are exempt from Goods and Services Tax vide entry no. 66 of the Notification No. 12/ 2017 – Central Ta...

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18% GST Payable on ‘Parts of Fuel Injection Pumps’ : AAR

In re Maini Precision Products Ltd. (GST AAR Karnataka)

In re Maini Precision Products Ltd. (GST AAR Karnataka) Question 1-  Whether the ‘Parts of Fuel Injection Pumps’ are classifiable under Tariff Heading 8413 91 90? The Parts of Fuel Injection Pumps for diesel engines are classifiable under Tariff Heading 8413 91 90 as per the Customs Tariff Act, 1975 Question 2-  Whether the applicab...

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GST on landscaping & gardening Work Contract from government

In re The Nursery Men Co-operative Society (GST AAR Karnataka)

In re Nursery Men Co-operative Society (GST AAR Karnataka) Q. Whether landscaping and gardening work for government departments like BBMP, KSRTC, etc, through works contract attracts GST from this society? A. 1. The service of maintenance of parks provided by the society to the State Government, Central Government or a Local Authority (in...

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12% GST payable on Pallets & Box Pallets: AAR

In re V Pac Cartoons India Pvt. Limited (GST AAR Karnataka)

In re V Pac Cartoons India Pvt. Limited (GST AAR Karnataka) The applicant is desirous of knowing the GST rate applicable on the finished goods ‘Pallets and Box Pallets’  to enable him to levy and collect the correct rate of applicable GST. AAR held that The commodity “pallets and box pallets” are covered under HSN...

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No GST on Supply of animal carcass in its natural shape to Army: AAAR

In re M/s. Ahmednagar District Goat Rearing and Processing Co-Op Federation Ltd (GST AAAR Maharashtra)

In re M/s. Ahmednagar District Goat Rearing and Processing Co-Op Federation Ltd (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling set aside the Advance Ruling Authority Order and further held on the basis of the available records, that the whole (Sheep/Goat) animal carcass in its natural shape in frozen state in different...

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Polypropylene Leno Bags classifiable under Tariff Sub Heading 63053300: AAR

In re SMVD Polypack Pvt. Ltd (GST AAR West Bengal)

In re SMVD Polypack Pvt. Ltd (GST AAR West Bengal) ‘Leno Bags’, made by the Applicant and declared by them to be made from woven Polypropylene fabric using strips or the like of width not exceeding 5 mm and without any impregnation, coating, covering, or lamination with plastics, are to be classified under Tariff Sub Heading [&hellip...

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ITC for GST on freight to transport Petro products to export warehouse?

In re Indian Oil Corporation Ltd (GST AAR West Bengal)

In re Indian Oil Corporation Ltd (GST AAR West Bengal) Whether input credit is admissible for GST paid on freight for transporting Petro products to export warehouse? Aviation Turbine Fuel (ATF) and other non-taxable supplies from the Applicant’s Haldia Refinery to the export warehouse of Indian Oil Corporation Ltd at Raxaul are not...

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