Price deducted as goods not supplied as per the specification whether qualify as 'tolerating an act': Matter Remanded

Ratnamani Metals & Tubes Ltd. v. CCE & ST, Gujarat - [2021] (Ahmedabad - CESTAT) 

The assessee had entered into a contract for supply of certain material with a supplier. Th...

No extension in due date of filing GST Annual Return and Reco Statement; Bombay HC dismisses WRIT petition

Goods and Services Tax Practitioners’ Association v. Union of India - [2021] (Bombay) 

In a WRIT petition filed by GST Practitioner Association, the Hon’ble Bombay Hig...

Food, TV, Playroom, Gym, Housekeeping etc. along with Hostel Accommodation service is a mixed supply: Raj AAR

 [2021]  (AAAR-RAJASTHAN)[12-05-2020] 

Fact of the Case 

  • The applicant is running a hostel for the residential accommodation of students. In th...
Stock transfer & Lien Fee with respect to agriculture produce and non-agriculture products are liable to GST: HR AAR

[2021]  (AAR - HARYANA)[22-02-2019] 

Fact of the Case 

  • The applicant is a warehouse providing storage and storage services for both agriculture and ...
Coal disposed of by power plant is covered under HSN 2701 & compensation cess at rate of Rs. 400 per tonne to be levied

Authority for Advance Rulings, Haryana Haryana Power Generation Corporation Ltd., In re - [2021]  (AAR - HARYANA) 

Fact of the Case 

  • The applic...
HC strucks down demand order as the same was not uploaded on the website & procedures u/s 142(1) was not followed

Ram Prasad Sharma v. Chief Commissioner - [2021] Madhya Pradesh) 

The GST Authority passed an order on the applicant and raised tax demand upon it. Later,...

Guj. HC directed CBIC to issue guidelines that no recovery is to be made at time of search

Bhumi Associate v. Union of India - [2021]  (Gujarat) 

The Honorable Gujarat High Court directed the Central Board of Indirect Taxes and Customs (CBIC) and Chi...

No GST exemption on drilling of borewells and letting out of compressors for pumping of water from borewells to agricultural fields

Authority for Advance Rulings, Tamilnadu Aravind Drillers, In re - [2021]  (AAR - TAMILNADU) 

Fact of the Case 

  • The applicant was engaged in th...
Reversal of ITC required on inputs contained in finished/intermediate goods if destroyed in fire: Gujarat AAR

Authority for Advance Rulings, Gujarat Jay Chemical Industries Ltd., In re - [2021]  (AAR – GUJARAT )

Fact of the Case 

  • The applicant company was ...
Andhra Pradesh High Court allowed filing of Form GST TRAN 1, directed dept to either open the GSTN portal or accept manual application

Sri G.K. Exim v. Deputy Commissioner of Commercial Tax, Visakhapatnam - [2021]  (Andhra Pradesh) 

Fact of the Case 

  • The a...
Appeal can’t be construed as time barred when no order was uploaded on GST Portal: Guj. HC

Gujarat State Petronet Ltd. v. Union of India - [2021] (Gujarat) 

Fact of the Case 

  • The assessee, an undertaking of Government of G...
GST leviable on pathology or diagnostic services supplied to the researcher

Authority for Advance Rulings, Gujarat Sterling Accuris Wellness (P.) Ltd., In re - [2021] (AAR - GUJARAT) 

Fact of the Case 

  • The applicant was a cl...
18% GST on security guard & housekeeping services to Kuvempu University under forward charge

Authority for Advance Rulings, Karnataka KSF-9 Corporate Services (P.) Ltd., In re - [2021] (AAR – KARNATAKA )

Fact of the Case 

  • The applicant company ...
Authorities can initiate audit and investigation simultaneously in GST

Suresh Kumar P.P. v. Deputy Director, Directorate General of GST Intelligence 

Fact of the Case 

  • The petitioners were Managing Director and Director of a...
No help against capture if inclusion found in fake invoicing during investigation

Fact of the Case 

  • The petitioner was arrested for offence of wrongly availment of input tax credit. He filed a writ petition with the High Court alleging ...
Ready to cook popcorn premix would be classifiable under heading no. 20081990, taxable at 12%

Fact of the Case

  • The applicant was engaged into import of maize of popcorn variety (Popcorn maize) in bulk. After importing, this popcorn maize would be fumigated and cl...
18% GST leviable on job work of bullet proof body building done on chassis of motor vehicles

Fact of the Case 

  • The applicant was engaged in the manufacture of Bullet proof glass, bullet proof Vehicles, Lectern etc in their factory.
  • It was also under...
ITC not available on Demo vehicles purchased by authorized dealer of KIA: AAR MP

Fact of the Case 

  • The applicant was authorized dealer of KIA for sales & services of vehicles in Jabalpur. It bought the vehicles from the supplier against tax ...
5% GST on construction of channels involving earthwork of drainage channels for Irrigation & Flood Control Dept. of J&K

Fact of the Case 

  • The applicant received a contract for construction of channels from Irrigation and Flood control Department, Govt. Of Jammu and Kashmir.  
Charges for upkeep of airplanes recovered by HO from branches qualify as supply of administration, available under GST

Fact of the Case 

  • The applicant company was involved in the provision of scheduled passenger transport services by air and cargo services for transport of goods by ...
Objective of digitization is to convenience taxpayers, not to harass them; HC directed dept to allow Trans Credits

Fact of the Case 

  • The petitioner filed GST TRAN-1 on 27th December 2017. However, the credit of Rs. 17,07,673/ - was not transmitted in the petitioner's electronic ...
GST leviable on supply of water even if supplier entered two agreements for supply of water and maintenance services

Fact of the Case 

  • The applicant was developing a group housing project and concluded agreements with prospective buyers for maintenance work, operation of services ...
Pandal built up with iron pillars specially for functions is an immovable property, not eligible for ITC

Fact of the Case 

  • The applicant company was engaged in the business of organizing wedding & other banquet functions on a large scale, from its premises. &n...
Commission for providing services of selling products of foreign company is taxable at 18% under GST

Fact of the Case 

  • The applicant entered into an agreement with a foreign company to sell its machinery. It received commission income from the company in foreign cu...
No GST exclusion on Professional counseling administrations gave to Local Authority: Gujarat AAR

Fact of the Case 

  • The applicant provides a wide range of professional consulting services including Architecture, Engineering (MEPF), Planning, Urban Design, Landsc...
Buyer premise can't be considered as Place of Removal and therefore bulk sum is to be barred from assessable worth

Fact of the case 

  • In the current case the assessee was occupied with the assembling of Caustic Soda Lye, Liquid Chlorine and partnered products on which Central Exc...
User guide for filing new online application to Policy Relaxation Committee under FTP: DGFT

Section 2.58 of FTP accommodates unwinding of Policy and Procedures on grounds of authentic difficulty and unfavorable effect on exchange. A Policy Relaxation Committee will be fittingly establishe...

Notional interest earned on refundable security deposit can't be treated as consideration

Fact of the Case 

The appellant was engaged in the business of renting commercial property. It intended to enter contractual arrangements with potential tenants whereas ...

GST to be levied on common maintenance fund/deposit collected by society from its members

Fact of the Case 

  • The applicant society provided services to maintain common facilities/amenities to its members.  
  • It filed a motion for advance judgm...
No GST on supply of goods from a spot in a non- taxable area to somewhere else in non- taxable region: AAR

Fact of the Case 

  • The applicant company was engaged in the business of manufacturing goods like pumps designed for handling water, single and multi-stage pumps desi...
Power charges collected by the lessor on sub-meter readings will add up to recovery by genuine agent: Gujarat AAR

Fact of the Case 

The applicant entered into a lease agreement with Govt. to provide a building on rent along with interior infrastructure (such as fittings, lightings e...

Active Pharmaceutical Ingredients not eligible for concessional rate of GST as not directly administered in humans: AAR

Fact of the Case 

  • The applicant was engaged in manufacture of Active Pharmaceutical Ingredients known as bulk drugs namely Danuorubicin, Epirubicin, Idarubicin and ...
Proficient expenses of director other than pay is available under RCM premise: AAAR Rajasthan

Fact of the Case 

  • The appellant made bone China Crockery, Transfer Sheet Decalcomania, other Utensils Item and Moulds. It filed an application for an advance ruling...
Science Center can't be treated as Educational Institution, GST exemption not available

Fact of the Case 

The applicant Science Centre was established by India's renowned Scientist, Dr. Vikram Sarabhai to inculcate scientific temper among the students at yo...

Both settling and execution under GST can be begun for giving fake invoices

Fact of the Case 

The petitioners were company directors and searched the company's premises of the petitioners and some documents came to be seized. The department clai...

Transfer of Development Rights is taxable under GST

Fact of the Case 

The applicant was involved in the business of undertaking construction development projects including building residential apartments, commercial compl...

Papad of various shapes and sizes to be named 'un-seared FRYUMS' under heading 2106 90 99, available at 18%

Fact of the Case

  • The candidate was occupied with the matter of assembling and promoting of "Papad" of various shapes and sizes which would stay in an un-cooked/semi-cook...
Reimbursement of costs made by the HO to contact office can't be treated as a thought: AAR

Fact of the Case

  • The applicant was having no other source of income and solely dependent on the head office (HO).It received reimbursement of all the expenses incurred f...

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