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AAAR on classifications of skin care preparations as Medicaments / Cosmetics

Akansha Hair & Skin Care Herbal Unit Pvt Ltd (GST AAAR West Bengal)

Akansha Hair & Skin Care Herbal Unit Pvt Ltd (GST AAAR West Bengal) The core issue involved in this appeal is whether Ayurvedic Products manufactured by the Appellant, are classifiable under Chapter 33, or any other Chapter, or as medicaments under Chapter 30 of the Tariff. FULL TEXT OF ORDER BY WEST BENGAL APPELLATE AUTHORITY [&helli...

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Expense cannot be disallowed merely for not having direct bearing on earning

Loesche India Pvt. Ltd. Vs. Addl. CIT (ITAT Delhi)

Loesche India case: it is not necessary that all the payments/expenditure incurred by the assessee should have direct bearing on earning of income, but some payments are also made under certain business expediency...

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Tarpaulins HDPE woven fabrics’ not to be classified under HSN 6306 of GST Tariff

In re East Hooghly Polyplast Pvt Ltd (Authority For Advance Ruling)

Applicant is a manufacturer of tarpaulins made from High Density Polyethylene (HDPE) a woven fabric seeks a Ruling on whether HDPE Woven Tarpaulin will be classified under HSN 6306 of the GST Tariff. on Application it was held that Tarpaulins made of HDPE woven fabrics’ will not be classified under HSN 6306 of the GST Tariff....

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Contract Management System results in Supply of services under GST Regime

In re Vesuvius India Ltd (GST AAR West Bengal)

In re Vesuvius India Ltd (GST AAR West Bengal) Whether the activity proposed to be undertaken under Contract Management System (CMS) will result in Supply of goods & services within the meaning of the term under CGST/WBGST Act, 2017? Activities the Applicant proposes to undertake are services associated with manufacturing of metal, an...

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Allow Form TRAN-1 upload & ITC credit available during migration: HC

Naga Distributors vs Union of India (Kerala High Court)

If the petitioner applies within two weeks after receiving this judgment, the Nodal Officer will consider and take steps within a week thereafter. If the uploading of FORM GST TRAN-1 is not possible for reasons not attributable to the petitioner, the authority will also enable him to take credit of the input tax available at the time of m...

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Unutilized Subsidy shown as Current Liabilities is Not An Income As Per Matching Concept

CIT Vs Canon India Private Limited (Delhi High Court)

Where an Assessee follows the Accrual/Mercantile system of Accounting – as in this case – income can be recognised only when the matching expenditure is also accounted for irrespective of the cash outflows/inflows during the year. It would thus, not be correct to recognize the subsidies received for incurring specific expenditure as i...

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Supply to SEZ units using coffee vending machines do not qualify as zero rated supply

In re M/s Coffee Day Global Limited (GST AAR Karnataka)

In re M/s Coffee Day Global Limited (GST AAR Karnataka) Whether supply of non-alcoholic beverages to SEZ units using coffee vending machines is in the nature of zero rated supply as defined under Section 16 of the IGST Act 2017 ? The supply of non-alcoholic beverages / ingredients to such beverages, to SEZ units using […]...

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GST payable on amount billed by Taxi Aggregator on behalf of taxi operators

In re Opta Cabs Private Limited (GST AAR Karnataka)

In re Opta Cabs Private Limited (GST AAR Karnataka) Whether the money paid by the customer to the driver of the cab for the services of the trip is liable to GST and whether the applicant company is liable to pay GST on this amount The applicant is liable to tax on the amounts billed […]...

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GST on Services by corporate office to unit in other states as well i.e. distinct persons

In Re M/S Columbia Asia Hospitals Private Limited (GST AAR Karnataka)

In Re M/S Columbia Asia Hospitals Private Limited (GST AAR Karnataka) Whether the activities performed by the employees at the corporate office in the course of or in relation to employment such as accounting, other administrative and IT system maintenance for the units located in the other states as well i.e. distinct persons as per [&he...

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GST on deposit of diamond with safe vaults, Conversion in e-Units and vica versa

In re Rajarathnam’s Jewels (GST AAR Karnataka)

In re Rajarathnam’s Jewels (GST AAR Karnataka) a) Whether mere deposit of diamond with safe vaults acknowledged by Electronic Vault Receipts (EVR) would be treated as supply for the purpose of levy of GST? The mere deposit of diamond with safe vaults acknowledged by Electronic Vault Receipts (EVR) does not constitute of supply of diamon...

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