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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GST Appellate Authority revokes cancellation of GSTIN after payment of pre deposit

Sahayta Security Services Pvt Ltd, Vs Asst. Commissioner State Tax & (GST Appellate Authority, Himachal Pradesh) - Sahayta Security Services Pvt Ltd, Vs Asst. Commissioner State Tax &amp (GST Appellate Authority, Himachal Pradesh) GST Appellate Authority revokes cancellation of GSTIN as It is made clear in the section 107 (7) that after amount of pre deposit paid by appellant, recovery proceeding for balance...

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...

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) - Tyre is made out of 30% to 35% Carbon, 35% to 40 % rubber and 10% to 15% steel. Once the tyres are removed from the car it becomes a waste. This waste is recycled by the applicant and the rubber component of the tyres is converted into oil which can be used for heating purposes and can be called as ...

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...

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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Recent Posts in "GST Appellate Authority" | Total 37 Posts

GST Appellate Authority revokes cancellation of GSTIN after payment of pre deposit

Sahayta Security Services Pvt Ltd, Vs Asst. Commissioner State Tax & (GST Appellate Authority, Himachal Pradesh) -

Sahayta Security Services Pvt Ltd, Vs Asst. Commissioner State Tax &amp (GST Appellate Authority, Himachal Pradesh) GST Appellate Authority revokes cancellation of GSTIN as It is made clear in the section 107 (7) that after amount of pre deposit paid by appellant, recovery proceeding for balance amount shall deemed to be stayed. Issue...

Posted Under: Goods and Services Tax | Judiciary | 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) -

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 […]...

Posted Under: Goods and Services Tax | Judiciary | AAR Karnataka, Advance Rulings

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) -

Tyre is made out of 30% to 35% Carbon, 35% to 40 % rubber and 10% to 15% steel. Once the tyres are removed from the car it becomes a waste. This waste is recycled by the applicant and the rubber component of the tyres is converted into oil which can be used for heating purposes and can be called as pyrolysis oil....

Posted Under: Goods and Services Tax | Judiciary | AAR Maharashtra, Advance Rulings

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 13th October, 2017. FULL TEXT […]...

Posted Under: Goods and Services Tax | Judiciary | AAR Himachal Pradesh, Advance Rulings

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 Authority for Advance Ruling constituted ...

Posted Under: Goods and Services Tax | Judiciary | All High Courts, Calcutta High Court

Mismatch in GSTR-1 & 3B not Conclusive for Suppression of 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 […]...

Posted Under: Goods and Services Tax | Articles, Trending

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/Rule 43 of CGST/TNGST Rules 2017 […...

Posted Under: Goods and Services Tax | Judiciary | AAR Tamilnadu, Advance Rulings

AAR application dismissed as investigation was already initiated

In re Tirumala Milk Products Pvt. Ltd. (GST AAR Karnataka) -

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...

Posted Under: Goods and Services Tax | Judiciary | AAR Karnataka, Advance Rulings

GST on Irrigation and Flood control Department, Govt of Jammu & Kashmir

In re Reach Dredging (GST AAR West Bengal) -

In re Reach Dredging (GST AAR West Bengal) The applicant’s supply, as mentioned in para 1.1, to the Irrigation and Flood control Department, Govt of Jammu and Kashmir, is taxable under Entry No. 3(vii) of Notification No 8/2017 – Integrated Tax (Rate) dated 28/06/2017, as amended from time to time. FULL TEXT OF ORDER OF [&hell...

Posted Under: Goods and Services Tax | Judiciary | AAR West Bangal, Advance Rulings

Three-wheeled electrically operated motor vehicle classifiable under HSN 8703

In re Hooghly Motors Pvt Ltd (GST AAR West Bengal) -

In re Hooghly Motors Pvt Ltd (GST AAR West Bengal) Classification of the three-wheeled electrically operated motor vehicle Motor vehicles for carrying less than ten passengers are classified under Heading 8703 of the First Schedule of the Customs Tariff Act, 1975 (hereinafter the Tariff Act), which is adopted in the GST Act for classifica...

Posted Under: Goods and Services Tax | Judiciary | AAR West Bangal, Advance Rulings