Goods and Services Tax judiciary-2

12% Concessional GST Rate not applicable on works contract provided to Govt. entity undertaken for business use

In re Sealwel Corporation Private Limited (GST AAR Andhra Pradesh)

The above works undertaken by APEPDCL are for business purpose and the benefit of Concessional Rate of 12% (6% under Central tax and 6% State tax) are any other concessional rate is NOT available to the applicant....

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18% GST applicable on Aluminium ladders: AAR

In re Metro Aluminium (GST AAR Andhra Pradesh)

In re Metro Aluminium (GST AAR Andhra Pradesh) Irrespective of the end use of the ladders whether for domestic purpose or for Commercial use, Aluminium ladders come under HSN code 7616, ‘Other articles of Aluminium’ and accordingly attract Tax rate of 18% (9% CGST+9% SGST). FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, AN...

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Provision of IBC overrides GST: NCLT

T. R. Ravichandran, RP Vs Asst. Commissioner (ST) (NCLT)

T. R. Ravichandran, RP Vs The Asst. Commissioner (ST) (NCLT) Section 238 of the Insolvency and Bankruptcy Code having categorically mentioned that IBC will have over riding effect on all other laws which are in contravention to the provisions of the IBC, RI cannot raise an objection saying since no provision has been made in […]...

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GST- Wrong availment of input tax credit – HC Denies Bail

Bharat Raj Punj Vs Central Goods And Service Tax Commissionerate (Rajasthan High Court)

Bharat Raj Punj Vs Central Goods And Service Tax Commissionerate (Rajasthan High Court) HC held that Looking to the over all facts and circumstances of the case, gravity of the offence specially the fact that there are serious allegations against the petitioner of wrong availment of input tax credit of more than Rs. 40.53 Crores […...

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GST payable on services supplied to Electricity Distribution Utilities

In re M/s. Shirdi Sai Electricals Limited (GST AAR  Andhra Pradesh)

The said entry clearly states that the services supplied by Electricity Distribution Utilities attract nil rate of tax. Whereas, the said entry do not prescribe any nil rate for the services supplied to the Electricity Distribution Utilities. Therefore, the said exemption is not applicable to the services rendered by the applicant to the ...

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18% GST payable on establishment of Solar PV Power Project

In re McNally Bharat Engineering Company Limited (GST AAR Andhra Pradesh)

In re McNally Bharat Engineering Company Limited (GST AAR Andhra Pradesh) Whether the activities carried out by the applicant under all 3 contracts entered for establishment of Solar PV Power Project can be treated as Composite Supply? If yes, whether the said supply can be classified under SI. No.234 of Schedule I of the Notification [&h...

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GST on value of materials recovered on cost recovery basis

In re GVS projects Private limited (GST AAR Andhra Pradesh)

In re GVS projects Private limited (GST AAR Andhra Pradesh) Whether the value of materials recovered from our RA bills issued on cost recovery basis by APSPDCL is liable to tax under RCM as per Notification No.13/2017 Central Tax Rate dated 28.06.2017 or not ? The value of materials recovered on cost recovery basis by […]...

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AAR cannot decide on place of supply

In re Tech Mech Global Interface Pvt. Ltd. (GST AAR Andhra Pradesh)

Applicant, sought Advance Ruling in Place of Supply issue, which is outside the purview of the Advance Ruling Authority as per Section 97(2) of CGST Act, 2017 Hence the application is not admitted under Sec 98 (2) of CGST Act, 2017 and APGST Act, 2017....

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GST on establishment of Solar Power Plant- AAR allows withdrawal of Application

In re M/s. Vikram Solar (GST AAR  Andhra Pradesh)

In re M/s. Vikram Solar (GST AAR  Andhra Pradesh) 1. Whether following three separate contracts  awarded to a contractor for establishment of a Solar Power Plant namely: a) Contract for supply of Goods. b) Contract for supply of Erection and Installation Services c) Contract for supply of Operation and Maintenance Service for a period o...

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GST on ocean freight for transportation of goods in a vessel from a non-taxable to taxable territory

In re Indian Potash Limited (GST AAR Andhra Pradesh)

In re Indian Potash Limited (GST AAR Andhra Pradesh) The transportation of goods in a vessel from a non-taxable territory to taxable territory amounts to import of service and such ocean freight is leviable to IGST as an inter-state supply of service and the Applicant, being the importer, are liable to pay IGST under reverse […]...

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