Goods and Services Tax judiciary-2

Unfilled Part B of e-way bill cannot be treated as a minor omission: Goods can be released only on Compliance

Daily Express Vs Assistant State Tax Officer (Kerala High Court)

Daily Express Vs Assistant State Tax Officer (Kerala High Court) Section 129 is a self-contained code. It lays down the entire mechanism for provisional release of the goods.  Section 129 begins with a non-obstante clause. It stands protected from every other provision. Earlier this Court, on more than one occasion, has held that unfille...

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GST on Services Provided to NGOs Registered as Charitable Trust

In re Ecosan Services Foundation (GST AAR Maharastra)

In re Ecosan Services Foundation (GST AAR Maharastra) Question : Services provided to (NGO) Non-profit organization registered as Trust having registration U/s. 12AA of Income Tax Act, amounts to provision of service and any grant/ Donation received towards performing specific service towards preservation of environment as specified in n...

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Incidence of CST or sale of goods, occurs where goods are appropriated to contract

Commissioner of Value Added Tax Vs OTIS Elevator Company (India) Ltd. (Delhi High Court)

Commissioner of Value Added Tax Vs Otis Elevator Company (India) Ltd. (Delhi High Court) The placement of an order by the agent for procurement of the lifts, in this case, was merely an offer. It is only upon its acceptance and further steps taken by the supplier that an offer crystallizes into a binding promise […]...

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GST Appellate Authority cannot condone Delay beyond 30 Days: HC

M/s Shanti Eat Udyog Surir Kala Tehsil Mant District Mathura Vs State of U.P. (Allahabad High Court)

M/s Shanti Eat Udyog Surir Kala Tehsil Mant District Mathura Vs State of U.P. (Allahabad High Court) Admittedly, the period of limitation to file a first appeal under Section 107 of the U.P. Goods and Services Tax Rules, 2017 is three months and the period for which the delay may be condoned is thirty days […]...

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5% GST payable on supply of Anaerobic Microbial Inoculums (AMI)

In re Ms. Elefo Biotech Pvt. Ltd. (GST AAR Uttarakhand)

In re Ms. Elefo Biotech Pvt. Ltd. (GST AAR Uttarakhand) In the present application, applicant has sought advance ruling for the classification and rate of GST applicable on supply of the products i.e. Anaerobic Microbial Inoculums (AMI)’ manufactured by them. AAR held that that the products i.e. Anaerobic Microbial Inoculums (AMI) w...

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Value on which GST is payable on supply of service of ‘Construction

In re Kara Property Ventures LLP (GST AAR Tamilnadu)

In re Kara Property Ventures LLP (GST AAR Tamilnadu) What is the value of supply of services provided in terms of the provisions of CGST ACT 2017 read with Notification No.11/2017- Central Tax (Rate) ? The value of supply of services provided by the Applicant in the project ‘One Crest’ in Chennai, wherein the Applicant [&helli...

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GST on Salwar / Churidhar sets, whether partially stitched/ neck work done, or not

In re M/s. RmKV Fabrics Private Limited (GST AAR Tamilnadu)

In re M/s. RmKV Fabrics Private Limited (GST AAR Tamilnadu) Whether the Salwar / Churidhar sets, comprising of three sets of Tops, Bottom and Dupatta, whether partially stitched/ neck work done, or not would remain as fabrics under Chapters 50,52,54,55 based on the constituent material and attract a total 5% GST; or they are classifiable ...

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GST on testing of Animal Feed /Feed ingredients / Feed supplements

In re Ms. Animal Feed Analytical and Quality Assurance Laboratory (GST AAR Tamilnadu)

In re Ms. Animal Feed Analytical and Quality Assurance Laboratory (GST AAR Tamilnadu) Whether services related to rearing of all life forms of animals by way of testing include testing of Animal Feeds, Feed ingredients and Feed supplements used to make feeds are covered under Notification No. 12/2017 Central Tax (Rate)?  The services pro...

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Vaya Tyffyn (lunch box) & Vaya Drynk (bottle) classifiable under CTH 96170019

In re M/s. Vaya Life Private Limited (GST AAR Tamilnadu)

In re M/s. Vaya Life Private Limited (GST AAR Tamilnadu) What is the Harmonized system of nomenclature (HSN) code and the applicable GST rate for VAYA TYFFN (lunch boxes) and VAYA Drynk (bottle) in terms of notification 01/2017- Central Tax (Rate) dated 28/06/2017 as amended from time to time.  1. The goods ‘Vaya Tyffyn’ and ...

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GST on conduct of marathon by Trust to raise donation for Charity

In re Ms. Dream Runners Foundation (GST AAR Tamilnadu)

In re Ms. Dream Runners Foundation (GST AAR Tamilnadu) i. Whether the conduct of marathon events by the Trust through which donations are raised for charity is an exempted service under GST? The conduct of Marathon event by the Applicant for the participants is a not an exempt supply under CGST/TNGST Act ii. When the […]...

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