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Government of India has declared Imli which is hindi nomenclature for tamarind as forest produce.
In Sri Venkata Vijaya Durga Traders
(2020) TaxCorp(IDT) 3969 (AAR)
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Supply of print on flex is classifiable under HSN 4911 and attracts rate of 12% in terms of Sl. No 132 of Schedule II of Notification No. 1/2017- Central Tax (Rate) dated June 28, 2017.
In the matter of Sree & Co.
(2020) TaxCorp(IDT) 3968 (AAR)
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Rail Land development Authority is leasing parcels of land which is for commercial function and said service is classifiable under HSN 997212 attracting GST @18%.
In the matter of Hazari Bagh Builders Pvt. Ltd.
(2020) TaxCorp(IDT) 3967 (AAR)
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Such vessel charter hire charges shall attract 5% IGST vide Notification No. 1/2018-IT (Rate) dated January 25, 2018 read with Notification No. 8/2017-IT (Rate) dated June 28, 2017 as amended from time to time.
In the matter of Ocean Sparkle Limited
(2020) TaxCorp(IDT) 3966 (AAR)
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In order to levy an effective rate of 5%/12%, conditions stipulated are that cost of fuel is included in the consideration charged from the service recipient and credit of input tax charged goods or services used exclusively in supplying such service has not been taken.
In the matter of M/s. Andhra Pradesh State Road Transport Corporation (APSRTC)
(2020) TaxCorp(IDT) 3965 (AAR)
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The supply of imported mud- chemicals and additives shall be classifiable as supply of goods and benefits under Customs Notification to qualify for concessional rate is available subject to fulfilment of specified conditions.
In the matter of M/s Halliburton Offshore Services Inc. (Oil India)
(2020) TaxCorp(IDT) 3964 (AAR)
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Once the goods imported are cleared by the Customs authorities, all the provisions of the Customs Law cease to be applicable therefore, it is clear that the activity of import of drill bits by the Applicant is a distinct activity of supply of goods in the course of inter-state trade.
In the matter of M/s Halliburton Offshore Services Inc (Drill Bits)
(2020) TaxCorp(IDT) 3963 (AAR)
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If Banking Company strictly complies with Rule 38 of CGST Rules, 2017 then instead of complying with Section 17(2), the benefit availed directly from Section 17(4) by the applicant is lawful.
In the matter of Uttar Bihar Gramin Bank
(2020) TaxCorp(IDT) 3962 (AAR)
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As per Section 3 of Transfer of Property Act, 1982, chit fund does not come under the purview of actionable claims.
In the matter of Ushabala Chits Private Limited
(2020) TaxCorp(IDT) 3961 (AAR)
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The services provided by applicant is not a service by way of education as a part of curriculum for obtaining a qualification recognized by any law for the time being in force.
In the matter of Master Minds
(2020) TaxCorp(IDT) 3960 (AAR)
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Herein location of supplier is Goa and in terms of section 10 (1) (b) of the IGST Act place of supply will be outside Goa as goods are supplied on behalf of a registered person outside Goa to a place in Goa.
In the matter of High Tech Refrigeration & Air Conditioning Industries
(2020) TaxCorp(IDT) 3957 (AAR)
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Merely classifying any goods as essential commodity will not be the criteria for exempting such goods from GST.
In the matter of Springfields (India) Distilleries
(2020) TaxCorp(IDT) 3956 (AAR)
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Provision of services in relation to Town planning and Urban planning are pure services covered under Article 243W as functions entrusted to Municipality. Therefore, as per Sl. No. 3 of Notification No. 12/2017- Central Tax (Rate) dated June 28, 2017 the services are exempt from GST.
In the matter of Core Project Engineers & Consultants Private Limited
(2020) TaxCorp(IDT) 3949 (AAR)
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As per provisions of Section 13(2)(b) of CGST Act, time of supply will be provision of service if the invoice is not raised within prescribed period.
In the matter of WoodKraft India Limited
(2020) TaxCorp(IDT) 3945 (AAR)
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Section 95 of CGST Act states that this authority can give a ruling in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant.
In the matter of CEAT Limited
(2020) TaxCorp(IDT) 3944 (AAR)
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The applicant only cleans and adds flavours to the corn kernels and they do not undergo any processes as per Chapter 7,8 or 11 and even after adding salt, oil and flavours/spices, the essential nature of product still remains as corn kernels i.e the seeds of maize plant.
In the matter of Gourmet Popcornica LLP
(2020) TaxCorp(IDT) 3943 (AAR)
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As per section 2(84) a registered co-operative society is a person within the meaning of the term person and there are two distinct persons (a) Co-operative Housing Society and (b) Member.
In the matter of Apsara Co-operative Housing Society Limited
(2020) TaxCorp(IDT) 3942 (AAR)
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The location of supplier and the place of supply fall under different states and the supply qualifies as inter-State supply.
In the matter of Penna Cement Industries Ltd.
(2020) TaxCorp(IDT) 3926 (AAR)
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Parlour would fall within the terms eating joint and the supply of ice cream along with the service activities by the applicant are Restaurant service as per para 4(xxxii) of Notification No. 11/2017-CT(R) dated June 28, 2017.
In the matter of Sri Venkateshwara Agencies
(2020) TaxCorp(IDT) 3925 (AAR)
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In case of Poly Propylene Extrusion Yarn, Poly Propylene Texturized Yarn and Polyester Texturized Yarn which are not put up for retail sale, same shall be classified under CTH 5402 otherwise same shall be classifiable under CTH 5406 which shall be attracting tax rate at 18%GST upto June 28, 2017 and thereafter 12%.
In the matter of Global Textile Alliance India Pvt. Ltd.
(2020) TaxCorp(IDT) 3923 (AAR)
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