In re Savencia Fromage & dairy Pvt. Ltd. (GST AAAR Uttar Pradesh) Under a residuary entry only such goods are covered which cannot be brought under the various specific entries in the tariff. In other words unless the Department can establish that the goods in question can by no conceivable process of reasoning be brought […]
In re SPFL Securities Ltd (GST AAAR Uttar Pradesh) The nature of the delayed payment charges are being summarized below for understanding its taxability under the GST law:- Where the client makes delay (i.e. beyond T+1 statutory time limit for payment as per SEBI regulations) in reimbursing the expense (being purchase consideration of the securities […]
In re Shiva Writing Company Pvt. Ltd. (GST AAAR West Bengal) It is observed that the ‘tips and balls of ball point pens’ are essentially ‘parts of refills’ and the refills are parts of ball point pens. ‘Ball point pens’ are classified under Sub-heading no. 9608 10 attracting tax @ 12% while ‘Refills for ball […]
In re Jaya Lakshmi Tobacco Company (GST AAAR Andhra Pradesh) Appellant requested for withdrawal of application in the context of cancellation of registration. Appeal dismissed. M/s. Jayalakshrni Tobacco Company in their letter dated 13-02-2019 stated that they had applied for cancellation of registration and they no longer required any ruling and requested to consider their […]
In re Divisional Forest Officer (GST AAAR Andhra Pradesh) On verification of the application filed by the applicant ,the following procedural lapses are noticed : The applicant failed to comply with the provisions of Rule 106 of the APGST Act which reads as under: Rule 106: Form & Manner of appeal to the appellate authority […]
In re Kolte Patil Developers Ltd. (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that since the Appellant has raised questions on the admissibility of the credit of the service tax and VAT paid under the pre-GST regime, it is held that neither […]
In re Crown Beers India Private Limited (GST AAAR Maharashtra) It is worth noting here that in erstwhile Service Tax regime also, the said activities of CBUs of manufacturing alcoholic liquor on behalf of Brand Owners (BOs) against a consideration, were subjected to Service Tax and this was clarified also by CBIC (earlier CBEC) vide […]
in order to determine which levy, whether CGST and SGST, or IGST will be imposed on the said supply of photography services of the Appellant, we will have to determine the place of supply. Then only, we can determine the nature of levy, whether CGST and SGST or IGST, which will be imposed on the said supply of service of the Appellant. Since, we do not have jurisdiction to determine the place of supply of services or goods or both
In re M/s Triveni Turbine Limited (GST AAAR Karnataka) The appallate authority for advance ruling has set aside the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR.ADRG 28/2018 dated 17/11/2018 i.e. Contention of the appeallant is allowed based on the Circular No 80/54/2018-GST dated 31.12.2018, at Para 11, has clarified that […]
1. Rejected wheat seeds are classified under Chapter sub heading 1001 11 00 (Durum) and 1001 91 00 (Others) of the GST Tariff 2017. 2. Rejected paddy seeds are classified under 1006 10 10 of the GST Tariff 2017. 3. The applicable CGST & SGST rate on both the above goods is NIL.
