Goods and Services Tax judiciary-2

Converting bare shaft supplied by customer into sugar mill roller with own raw material is supply of goods

In re S. B. Reshellers Pvt. Ltd. (GST AAR Mahashtra)

In re S. B. Reshellers Pvt. Ltd. (GST AAR Mahashtra) Question 1):- The activity of converting the bare shaft/beams supplied by the customer into ready to use sugar mill roller (by using one’s own raw material) will be treatable as supply of goods or will be treatable as supply of service? Answer: – The activity […]...

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ITC Benefits cannot be denied to purchaser merely for subsequent de-registration of selling dealers

M/s Onyx Designs Vs Assistant Commissioner of Commercial Taxes (Karnataka High Court)

M/s Onyx Designs Vs The Assistant Commissioner of Commercial Taxes (Karnataka High Court) Conclusion: In absence of any other allegations made against the purchasing dealer in the assessment orders, merely for the reason that selling dealers had not deposited the collected tax amount or some of the selling dealers had been subsequently de...

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Breakwater cannot considered to be plant or machinery

In re Konkan LNG Private Limited (GST AAR Maharashtra)

The applicant has agreed that the breakwater is an immovable property. To find whether they are eligible to avail ITC of tax paid on the construction of such breakwater we need to find whether the same can be considered to be 'Plant and Machinery'....

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Bail denied in Bogus GST Billing / Wrongful ITC Claim Case

Principal Commissioner of Central Tax Vs Supreet Singh Bakshi (Patiala House Courts)

Principal Commissioner of Central Tax Vs Supreet Singh Bakshi (Patiala House Courts) In the case in hand, applicant / accused is stated to be the proprietor of M/s. Swift Enterprises, whereas, his father and brother are stated to be the Directors of M/s. Megabyte I.T. Pvt. Ltd. and his employee Rakesh Kumar Gupta is stated […]...

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GST on oil used for lighting lamp for God

In re M/s Sri Kanyakaparameshwari Oil Mills (GST AAR Karnataka)

What is rate of tax for 'Non- perfumed Deepam Oil' which is prepared by mixing Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil without perfurme or chemical and used for lighting lamp for God (not for cooking) with HSN Code?...

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Property of director cannot be attached for VAT liability: Gujarat High Court

Veer Industries Ltd. Vs Commercial Tax Officer (Gujarat High Court)

Veer Industries Ltd. Vs Commercial Tax Officer (Gujarat High Court) Section 48 clarifies that any amount payable by a dealer or any other person on account of tax, interest or penalty for which he is liable to pay to the Government shall be a first charge on the property of such dealer or as the […]...

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28% GST on mere mounting of body on chassis supplied by owner

In re M/s Tata Marcopolo Motors Ltd. (GST AAR Karnataka)

In re M/s Tata Marcopolo Motors Ltd. (GST AAR Karnataka) i. The supply of ready built body and the activity of mere mounting the body on chassis supplied by the owner amounts to supply of goods and merits classification under HSN 8707, attracting 28% of GST. ii. The activity of step by step building of […]...

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Systems glitches on GSTN portal: HC called meeting with GSTN officials

Sales Tax Bar Association (Regd.) & Anr. Vs. Union Of India & Ors. (Delhi High Court)

The Court also requests the learned ASG to arrange a meeting in her chamber, at least one week prior to the next date of hearing, of the lawyers appearing on behalf of the Petitioner with the Senior Vice President Of the GSTN and an officer of the level of Additional Secretary in the Department concerned, so that there could be a meaningf...

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GSTR 3B is not a return under Section 39 of CGST Act 2017: Gujarat HC

AAP And Co. Vs Union of India (Gujarat High Court)

AAP And Co. Vs Union of India (Gujarat High Court) The writ-application has been filed seeking quashing and setting aside of the press release dated 18th October 2018 to the extent that its para 3 purports to clarify that the last date for availing the input tax credit relating to the invoices issued during the […]...

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Increase in base price of product, post-GST rate reduction is profiteering: NAA

Mr. Mohammad Azid Ramzani Vs M/s Adarsh Marbles (National Anti-Profiteering Authority)

Mr. Mohammad Azid Ramzani Vs M/s Adarsh Marbles (National Anti-Profiteering Authority) It is revealed that the Central Govt. vide Notification No.41/2017-Central Tax (Rate) dated 14.11.2017 had reduced the rate of GST from 28% to 18% in respect of the tiles with effect from 15.11.2017. the benefit of which was required to be passed on to ...

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