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Heading 1806 includes all food preparations containing cocoa.
In the matter of Karnataka Co-operative Milk Producers
(2021) TaxCorp(IDT) 4581 (HC-KARNATAKA)
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If an officer of the Central GST initiates intelligence-based enforcement action against a taxpayer administratively assigned to State GST, the officers of the former would not transfer the said case to their counterparts in the latter department and they would themselves take the case to its logical conclusion.
RCI Industries and Technologies Ltd. vs. Commissioner DGST Delhi & Ors.
(2021) TaxCorp(IDT) 4580 (HC-DELHI)
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Consideration paid to Directors attracts GST under RCM.
In the matter of Clay Craft (India) Private Limited
(2021) TaxCorp(IDT) 4579 (AAR)
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Exemption is not available to services provided by Central Government, State Government, Union territory or local authority to business entities.
In the matter of Gujarat Industrial Development Corporation
(2021) TaxCorp(IDT) 4578 (AAR)
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The GST rate would be leviable on the basis of classification of the product, under Notification No. 1/2017-CTR dated June 28, 2017.
In the matter of Dyna Automation Pvt. Ltd.
(2021) TaxCorp(IDT) 4577 (AAR)
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Activities undertaken by applicant are for purely academic and research purpose are not covered under Sr. No. 74 of Notification No. 12/2017-CT (Rate) date 28.06.2017.
In the matter of Sterling Accuris Wellness Pvt. Ltd.
(2021) TaxCorp(IDT) 4576 (AAR)
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Applying the commercial or trade parlance test also, the Un-fried FRYUMS cannot be said to be known as Papad.
In the matter of J K Snacks Industries
(2021) TaxCorp(IDT) 4575 (AAR)
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The supply includes both supply of goods along with supply of services.
In the matter of M/s INI Design Studio Pvt. Ltd.
(2021) TaxCorp(IDT) 4574 (AAR)
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The value to be adopted by the applicant can be arrived at, following the methodology of either of the three methods as enumerated in Rule 28.
In the matter of Thirumalai Chemicals Ltd.
(2021) TaxCorp(IDT) 4573 (AAR)
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The concessional rate of GST is applicable only to the medicine or drugs, which are ready for administering in the human being or person.
In the matter of Altis Finechem Pvt. Ltd.
(2021) TaxCorp(IDT) 4572 (AAR)
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The provisions for seeking Advance Ruling made under the Act is limited to the activities conducted by the applicant only and the very purpose of the Board for making the provision of Advance Ruling in the CGST Act, 2017 is to help the applicant in planning his activities which are liable for payment of GST.
In the matter of Shree Arbuda Transport
(2021) TaxCorp(IDT) 4571 (AAR)
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The applicant is an educational consultant and does not qualify as an educational institution for the reason that training given by the applicant as a Private Institute does not lead to grant of a recognized qualification and thus the applicant does not have any specific curriculum and does not conduct any examination or award any qualification/degrees.
In the matter of D.M. Net Technologies
(2021) TaxCorp(IDT) 4570 (AAR)
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With supply of goods being the principal supply i.e. Chilled Water Plant/Chiller, there is a composite supply.
In the matter of Air Control and Chemical Engineering Co. Ltd.
(2021) TaxCorp(IDT) 4569 (AAR)
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The mixed supply of Gota Mix and Chutney powder shall be considered as a supply of Gota Mix, whereas mixed supply of Bhajiya Mix and Chutney powder shall be considered as a supply of Bhajiya Mix both attracting GST liability of 5%.
In the matter of Dipakkumar Kantilal Chotai
(2021) TaxCorp(IDT) 4568 (AAR)
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Polypropylene Woven and Non-Woven Bags would be classified as plastic bags under HS code 3923 and would attract 18% GST.
In the matter of Rotex Fabric Pvt. Ltd.
(2021) TaxCorp(IDT) 4567 (AAR)
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The supply of the products Zn EDTA and Fe EDTA by the applicant to the recipient, who is not registered under the Fertilizer Control Order, 1985, will have any impact on the applicability of particular S. No. of the Schedules of the Notification No.1/2017-Central Tax (Rate) (as amended).
In the matter of Shivam Agro Industries
(2021) TaxCorp(IDT) 4566 (AAR)
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Pure service though not defined in CGST Act, means any activity/ supply, which does not involve goods.
In the matter of Jayshreeben Rameshchandra Kothar
(2021) TaxCorp(IDT) 4565 (AAR)
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Applicant does not satisfy any one of the conditions mentioned in the Rule 33 of CGST Rules, 2017 for acting as a pure agent.
In the matter of Bhadresh Kumar Rameshchandra Dave
(2021) TaxCorp(IDT) 4564 (AAR)
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Applicant making an outward supply of works contract service and is not prohibited from claiming ITC either under clause (c) or clause (d) of section 17(5) of the GST Act.
In the matter of Sital Kumar Poddar
(2021) TaxCorp(IDT) 4563 (AAR)
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The Applicant cannot avail ITC of GST paid on inputs, input services as well as capital goods procured for the purpose of building the LNG jetties in terms of Section 16 r/w Section 17 of the Act as, ITC in respect of inputs as well as input services used in the construction of civil structures or immovable property are not available to the applicant as per the provisions laid down in Section 17(5)(c) and 17(5)(d).
In the matter of M/s Swan LNG Pvt. Ltd.
(2021) TaxCorp(IDT) 4562 (AAR)
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