Goods and Services Tax judiciary-2

Seizure order of the goods in transit under GST, whether an appealable order

Gati-Kintetsu Express (P) Ltd. Vs Assistant Commissioner of State Tax & Ors. (Calcutta High Court)

Gati-Kintetsu Express (P) Ltd. Vs Asstt. CST (Calcutta High Court) Section 121 is an exception to section 107 of the Act of 2017. While Section 107 of the Act of 2017 makes every decision or order passed under the Act of 2017 to be appealable, section 121 makes an exception thereto and states that, few […]...

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Reopening of assessment on mere Audit Party Opinion not valid

M/s.Ayyan Fireworks Factory (P) Ltd. Vs The Assistant Commissioner (CT)-I (FAC) (Madras High Court)

M/s. Ayyan Fireworks Factory (P) Ltd. Vs Assistant Commissioner (CT)-I (FAC) (Madras High Court) Reopening of assessment on mere Audit Party Opinion without disposing Objection of Assesee is not valid The Assessing Officer has to independently record his view for such reopening if he proposes to reopen and thereafter, notice has to be iss...

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GST not levaible on activities carried out by DISCOMS against recovery of charges from consumers

Torrent Power Ltd. Vs. Union of India (Gujarat High Court)

Torrent Power Ltd. Vs. Union of India (Gujarat High Court) Gujarat High Court quashed the Circular No. 34/8/2018-GST dated 01.03.2018 which proposes  levy of GST on activities carried out by DISCOMS against recovery of charges from consumers under the State Electricity Act i. Application fee for releasing connection of electricity ii. Re...

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28% GST Payable on Tile Adhesive and Tile Grout : AAR

In re Asian Paints Ltd. (GST AAR Maharashtra)

Whether following two categories of products will be classifiable under Entry 24 of Schedule IV of Notification No. 1/2017Central Taxes (Rate) dated 28.06.2017 liable to CGST at 14% or Entry 97 of Schedule III of Notification No. 1/2017 - Central Taxes (Rate) liable to CGST at 9%?...

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Surveying Indian market for foreign group co. is Market Research not Support Service

In re Asahi Kasei India Private Limited (GST AAR Maharashtra)

In re Asahi Kasei India Private Limited (GST AAR Maharashtra) Question:- 1. Whether the service supplied by the Applicant under the Service Agreement dated 1 March 2013 constitute a supply of ‘Support services’ falling under HSN code 9985 ‘Intermediary service’ classifiable under HSN code 9961 /9962? Answer (i) Th...

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GST leviable on Supply of Goods at Domestic Airport to transit passengers

A­1 Cuisines Private Limited Vs Union of India (Bombay High Court)

A­1 Cuisines Private Limited Vs Union of India (Bombay High Court) Facts : Petitioner seeks issuance of Writ directing the respondent UOI to exempt the petitioner from charging applicable taxes under the GST legislations on sale of cosmetic products, perfumes etc. to the International passengers and claim refund of any input tax paid on ...

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Absence of price reduction after GST Rate reduction proves Profiteering

Shri Surya Prakash Loonker Vs M/s Excel Rasayan Pvt. Ltd (NAA)

Shri Surya Prakash Loonker Vs M/s Excel Rasayan Pvt. Ltd (NAA) it is clear that the Respondent has admittedly not passed on the benefit of tax reduction since the base prices of the above two products were increased to maintain the same selling prices which were existing before the reduction in the rate of tax. […]...

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Benefit of reduced GST rate not available to Evacuated Tube Collector

In re M/s Nuetech Solar Systems Private Limited (GST AAR Karnatka)

The product Evacuated Tube Collector (ETC) though falls under Chapter 84 heading 19 but is not covered under SL.No.234 of Schedule-I of the Notification 01/2017-Integrated Tax(Rate) dated 28.06.2017, effective from 01.07.2017, & hence not entitled for concessional rate of 5% IGST....

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ITC on lease rental of land on which Hotel is being constructed for pre-operative period

In re GGL Hotel And Resort Company Limited (GST AAR West Bangal)

In re GGL Hotel And Resort Company Limited (GST AAR West Bangal) Whether ITC is admissible on lease rental paid for the pre-operative period for the land on which a hotel is being constructed Input Tax Credit is not available to the Applicant for lease rent paid during pre-operative period for the leasehold land on […]...

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Classification and rate of GST on PP non-woven bags

In re U.S Polytech (GST AAR West Bangal)

In re U.S Polytech (GST AAR West Bangal) ‘PP Non-woven Bags’, specifically made from non woven Polypropylene fabric are plastic goods to be classified under Sub Heading 3923 29 and taxed at 18 % rate under Serial No. 108 of Schedule III of Notification no. 01/2017-C.T (Rate) dated 28-06-2017 under the CGST Act, 2017 & […]...

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