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Manufacturing generators for renewable energy will attract preferential GST rate.
In the matter of Coral Coil India Private Limited
(2021) TaxCorp(IDT) 5664 (AAR)
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Boarding, Lodging facilities to candidates of Apollo Med Skills is exempt.
In the matter of Healersark Resources Pvt. Ltd.
(2021) TaxCorp(IDT) 5663 (AAR)
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Supply of OMR/Answer Sheets printed with logo of educational will attract GST@18%.
In the matter of Vardhman Infotech
(2021) TaxCorp(IDT) 5662 (AAR)
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Epoxidised Soya Bean Oil will attract GST@5%.
In the matter of Dhanraj Organics Private Limited
(2021) TaxCorp(IDT) 5657 (AAR)
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Importing and Supplying of Diagnostic kits and laboratory reagents will attract IGST@12%.
In the matter of Bio-Rad Laboratories India Limited
(2021) TaxCorp(IDT) 5656 (AAR)
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The accommodation service is classifiable under SAC 99632 and is exempted.
In the matter of Healersark Resources Pvt. Ltd.
(2021) TaxCorp(IDT) 5655 (AAR)
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Only when motor vehicles having seating capacity of 13 persons are used for making the taxable supplies of transportation of passengers, ITC is available.
In the matter of New Pandian Travels Pvt. Ltd.
(2021) TaxCorp(IDT) 5654 (AAR)
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Classification under CTH 8413 will be attracted in case of CNG Dispenser used at filling stations for dispensing gas.
In the matter of Parker Hannifin India Private Limited
(2021) TaxCorp(IDT) 5653 (AAR)
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If this unblocking of the tax credit is not already reflected on the GST portal in the account of the petitioner, the same shall be done forthwith.
Vinayak Plylam Marketing vs. Superintendent, CGST
(2021) TaxCorp(IDT) 5651 (HC-RAJASTHAN)
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Director accused of ITC fraud has been granted interim bail.
Rakesh Hanuman Prasad vs State of Haryana
(2021) TaxCorp(IDT) 5647 (HC-P&H)
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We do not see any prima facie reason to hold that the Assistant Commissioner has acted in accordance with the law.
Globus Petroadditions Pvt. Ltd. vs. The Union of India & Ors.
(2021) TaxCorp(IDT) 5646 (HC-BOMBAY)
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Order dismissing the refund claim of the assessee has been set aside.
Radhemani and Sons vs. Additional Commissioner (Appeals) & Ors.
(2021) TaxCorp(IDT) 5645 (HC-CHHATTISGARH)
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The Assessee has availed such opportunity or requested the relevant Commissioner for a specific extension so the the declaration could be revised.
Pioneer Carbide vs. Union of India & Ors.
(2021) TaxCorp(IDT) 5644 (HC-MEGHALAYA)
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Renting service will include electricity and water charges collected by landlord.
In the matter of Indiana Engineering Works (Bombay) Pvt Ltd.
(2021) TaxCorp(IDT) 5643 (AAR)
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ITC can be availed on apparatus, equipment & machinery fixed to earth by foundation or structural support.
In the matter of Vijayneha Polymers Private Limited.
(2021) TaxCorp(IDT) 5642 (AAR)
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Fabricated tanks supplied to Indian Oil Corp. ltd. will be considered as supply of goods.
In the matter of M/s Meera Tubes Pvt. Ltd.
(2021) TaxCorp(IDT) 5641 (AAR)
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The question raised by applicant is in the nature of procedural clarification which is to avail the benefit of reduced rate of GST under CLSS Scheme.
In the matter of PrasuInrabuild Pvt. Ltd.
(2021) TaxCorp(IDT) 5640 (AAR)
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Immovable property renting services provided by a SEZ will attract IGST payable on reverse charge basis.
In the matter of Portescap India Private Limited
(2021) TaxCorp(IDT) 5638 (AAR)
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Consultancy services supplied to State Urban Development Agency will not attract GST.
In the matter of Jayesh Anil Kumar Dalal
(2021) TaxCorp(IDT) 5637 (AAR)
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AAR has wrongly applied and understood the Circular no. 30/04/2018 dated January 25, 2018 issued by Government.
In the matter of Prag Polymers
(2021) TaxCorp(IDT) 5636 (AAR)
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