Rubber Pad falls under Chapter 4016 of the GST Tariff Act 2017 and attract GST @ 18% [9% CGST + 9% SGST] as on date. In re V K Enterprises (GST AAR Uttarakhand);
Ruling of AAR is upheld. Any service, other than transmission or distribution of electricity, rendered by the applicant is not covered under exemption.
The appellant is engaged in the manufacture of aerated water and beverages which are sold under the brand ‘Nimbooz’ from March 2009 onwards. The issue under consideration is classification of ‘Nimbooz’.
Director General of Anti-Profiteering Vs M/s Nestle India Ltd (National Anti-Profiteering Authority) 1. The present Report dated 08.10.2018 and the supplementary Reports dated 16.01.2019, 01.02.2019, 15.03.2019, 08.05.2019 and 12.06.2019 have been received from the above Applicant (here-inafter referred to as the DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Services […]
Sh. Santha Sivaram Vs Virgo Properties Pvt. Ltd. (National Anti-Profiteering Authority) We have carefully considered all the submissions filed by the Applicant No. 1, the Respondent and the other material placed on record and find that the Applicant No. 1, vide his complaint dated 05.04.2018 had alleged that the Respondent was not passing on the […]
Kerala State Screening Committee Vs IFB Industries Ltd. (National Anti-Profiteering Authority) The Respondent further objected that no methodology and procedure for determining the anti-profiteering amount had been prescribed by Legislature and the provisions of Section 171 of the CGST, Act and Rule 122 to 137, being part of a taxing Statute cannot be enforced in […]
In re Macro Media Digital Imaging Private Limited (GST AAR Andhra Pradesh) 1. 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? The applicant in the instant case takes up the supply of trade advertising material […]
In re Sri Venkata Vijaya Durga Traders (GST AAR Andhra Pradesh) Whether Tamarind Seed attracts Nil Rate under HSN Code 1209 (Forest Trees Seed) or not? The Tamarind Seed as referred by the applicant is classified under schedule -I as per Sl-No. 70 of Chapter / Heading/ Sub – Heading/ Tariff Item of 1207 as […]
In re Kalagarla Suryanarayana Son (GST AAR Andhra Pradesh) Whether Tamarind Seed attracts Nil Rate of Tax under HSN Code 1209 (Forest Trees Seed) or Not? Basic issue before us is whether Tamarind Seed attracts Nil Rate of Tax under HSN Code 1209 (Forest Trees Seed) or not. The appellant at the time of Personal Hearing admitted […]
Krishnasa Bhute Vs ITO (ITAT Bangalore) ITAT held that when considering Rule 6DD(e)(i) of the Income Tax Rules, 1962, and when the payment was made by cash exceeding Rs. 20,000/-, it was permissible if the same was paid for purchase of agricultural produces. If there are entries in the books of accounts and payment is […]
