GST Appellate Authority

Mismatch in GSTR-1 & 3B not Conclusive for Suppression of Tax

Goods and Services Tax - It is held by Appellate Authority – GST, ANDHRA PRADESH in case of Sri Kali Krishna Industries Vs Assessing Authority AP that mere mismatch in GSTR 3B & GSTR 1 is not conclusive for any suppression of tax. The contentions submitted by the taxpayer need to be examined before issuing an order. Brief Fact of […]...

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AAR cannot give ruling on issue which is under Investigation

In re Sri. V. Mohandas Pai - Prop. Dheeraj Enterprises. (GST AAR Karnataka) - In re Sri. V. Mohandas Pai – Prop. Dheeraj Enterprises. (GST AAR Karnataka) We examine the records and observe that the instant application has been filed on 22.09.2020 and the question raised there in is about the classification of the services being provided by the applicant. It is an undisp...

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No ruling on HSN classification of Tyre Pyrolysis Oil due to non-submission of full details

In re Royal Carbon Black Private Limited (GST AAR Maharashtra) - In re Royal Carbon Black Private Limited (GST AAR Maharashtra) Question. What is the (HSN) classification of Tyre Pyrolysis Oil and what is Current rate of tax applicable? Answer: – The said question cannot be answered in view of non-submission of full details by the Applicant as mentioned und...

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No GST on Grant received for promotion of Tourism by HP Tourism Development Board from Government

In re HP Tourism Development Board (GST AAR Himachal Pradesh) - In re HP Tourism Development Board (GST AAR Himachal Pradesh) The amount credited in favour of H.P Tourism Development Board by Department of Tourism, Govt. of H.P, as grant in aid or financial assistance is exempt under GST as per Serial No 9C of Notification No 32/2017-Central Tax (Rate) dated 13t...

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PIL challenging constitution of AAR – HC issues Notice to Government

Rajendra Kumar Duggar Vs Union of India & Ors. (Calcutta High Court) - Rajendra Kumar Duggar Vs Union of India & Ors. (Calcutta High Court) Hon’ble Calcutta High Court has issued notice to Centre and State Government in a PIL filed by CA Rajendra Kumar Duggar wherein the petitioner has challenged the constitution of the Authority of Advance Ruling and Appellate A...

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Proportionate ITC on procurement of capital goods for power generation business can be claimed

In re Kumaran Oil Mill (GST AAR Tamilnadu) - In re Kumaran Oil Mill (GST AAR Tamilnadu) Whether proportionate claim of input tax credit for procurement of capital goods can be made for power generation business? The applicant is eligible for Proportionate claim of Input Tax Credit as per Section 17(2) of the CGST/TNGST Act read with Rule 42/Ru...

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Recent Posts in "GST Appellate Authority"

AAR cannot give ruling on issue which is under Investigation

In re Sri. V. Mohandas Pai - Prop. Dheeraj Enterprises. (GST AAR Karnataka)01/01/1970

In re Sri. V. Mohandas Pai – Prop. Dheeraj Enterprises. (GST AAR Karnataka) We examine the records and observe that the instant application has been filed on 22.09.2020 and the question raised there in is about the classification of the services being provided by the applicant. It is an undisputed fact that a search, of […]...

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No ruling on HSN classification of Tyre Pyrolysis Oil due to non-submission of full details

In re Royal Carbon Black Private Limited (GST AAR Maharashtra)01/01/1970

In re Royal Carbon Black Private Limited (GST AAR Maharashtra) Question. What is the (HSN) classification of Tyre Pyrolysis Oil and what is Current rate of tax applicable? Answer: – The said question cannot be answered in view of non-submission of full details by the Applicant as mentioned under the Observations and Findings section...

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No GST on Grant received for promotion of Tourism by HP Tourism Development Board from Government

In re HP Tourism Development Board (GST AAR Himachal Pradesh)01/01/1970

In re HP Tourism Development Board (GST AAR Himachal Pradesh) The amount credited in favour of H.P Tourism Development Board by Department of Tourism, Govt. of H.P, as grant in aid or financial assistance is exempt under GST as per Serial No 9C of Notification No 32/2017-Central Tax (Rate) dated 13th October, 2017. FULL TEXT […]...

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PIL challenging constitution of AAR – HC issues Notice to Government

Rajendra Kumar Duggar Vs Union of India & Ors. (Calcutta High Court)01/01/1970

Rajendra Kumar Duggar Vs Union of India & Ors. (Calcutta High Court) Hon’ble Calcutta High Court has issued notice to Centre and State Government in a PIL filed by CA Rajendra Kumar Duggar wherein the petitioner has challenged the constitution of the Authority of Advance Ruling and Appellate Authority for Advance Ruling constituted ...

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Mismatch in GSTR-1 & 3B not Conclusive for Suppression of Tax

01/01/1970

It is held by Appellate Authority – GST, ANDHRA PRADESH in case of Sri Kali Krishna Industries Vs Assessing Authority AP that mere mismatch in GSTR 3B & GSTR 1 is not conclusive for any suppression of tax. The contentions submitted by the taxpayer need to be examined before issuing an order. Brief Fact of […]...

Read More

Proportionate ITC on procurement of capital goods for power generation business can be claimed

In re Kumaran Oil Mill (GST AAR Tamilnadu)01/01/1970

In re Kumaran Oil Mill (GST AAR Tamilnadu) Whether proportionate claim of input tax credit for procurement of capital goods can be made for power generation business? The applicant is eligible for Proportionate claim of Input Tax Credit as per Section 17(2) of the CGST/TNGST Act read with Rule 42/Rule 43 of CGST/TNGST Rules 2017 […...

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GST on leasing of pathway to a person to her/his dwelling unit

In re Chennai Metro Rail Ltd. Ltd. (GST AAR Tamilnadu)01/01/1970

In re Chennai Metro Rail Ltd. Ltd. (GST AAR Tamilnadu) Whether leasing of pathway to a person to her/his dwelling unit by CMRL is taxable under GST? In the case at hand, the applicant owns the pathway but has agreed through an MOU with the individual to permit her to use the pathway to access […]...

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GST on printing of content provided by customer on poly vinyl chloride banners

In re Macro Media Digital Imaging Private Limited (GST AAR Tamilnadu)01/01/1970

In re Macro Media Digital Imaging Private Limited (GST AAR Tamilnadu) Q1.Whether the transaction of printing of content provided by the customer, on poly vinyl chloride banners and supply of such printed trade advertisement material is supply of goods.? A1. The printing of content provided by the recipient on the PVC materials of the appl...

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Breakwater not Plant & Machinery- ITC not eligible- AAAR

In re Konkan LNG Private Limited. (GST AAAR Maharashtra)01/01/1970

In re  Konkan LNG Private Limited. (GST AAAR Maharashtra) The Maharashtra Appellate Authority confirmed the Maharashtra Advance Ruling Autority Order by holding that  the Appellant is not eligible for taking ITC in terms of section 16  read with section 17  of the MGST ACT / CGST ACT ( CGST/ SGST / IGST ) on construction […]...

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AAR application dismissed as investigation was already initiated

In re Tirumala Milk Products Pvt. Ltd. (GST AAR Karnataka)01/01/1970

In re Tirumala Milk Products Pvt. Ltd. (GST AAR Karnataka) In the instant case, the Deputy Commissioner, Office of the Principal Commissioner of Central Tax, Bangalore East Commissionerate, Bangalore have reported vide their letter dated 18.08.2020 that the Directorate of GST Intelligence, Bangalore Zonal Unit have initiated the investiga...

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