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 […]...
Read MoreIn 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...
Read MoreIn 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...
Read MoreIn 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...
Read MoreRajendra 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...
Read MoreIn 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...
Read MoreIn re Sri. V. Mohandas Pai - Prop. Dheeraj Enterprises. (GST AAR Karnataka) - 01/01/1970
In re Royal Carbon Black Private Limited (GST AAR Maharashtra) - 01/01/1970
In re HP Tourism Development Board (GST AAR Himachal Pradesh) - 01/01/1970
Rajendra Kumar Duggar Vs Union of India & Ors. (Calcutta High Court) - 01/01/1970
01/01/1970
In re Kumaran Oil Mill (GST AAR Tamilnadu) - 01/01/1970
In re Chennai Metro Rail Ltd. Ltd. (GST AAR Tamilnadu) - 01/01/1970
In re Macro Media Digital Imaging Private Limited (GST AAR Tamilnadu) - 01/01/1970
In re Konkan LNG Private Limited. (GST AAAR Maharashtra) - 01/01/1970
In re Tirumala Milk Products Pvt. Ltd. (GST AAR Karnataka) - 01/01/1970