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TDS Notifications are applicable only if TDS is deductible on the applicant’s supply under Section 51 of the GST Act, and as the applicant is making exempt supply, TDS provisions/ notification do not apply.
In the matter of Singh Transport Agency
(2019) TaxCorp(IDT) 3192 (AAR)
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ITC is not restricted w.r.t. detachable engineered wood with oak top wooden flooring which can be easily detached and reused and is not a sine qua non for the office space and capitalized as furniture.
In the matter of Wework India Management Pvt. Ltd.
(2019) TaxCorp(IDT) 3191 (AAR)
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Supply of debarked eucalyptus, acacia, subabul, casurina and pine pulp wood in billets of required size to Paper Mills is liable to tax at 18% GST.
In the matter of Rajarajeshwari & Co.
(2019) TaxCorp(IDT) 3161 (AAR)
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Bail is denied in case alleging fraudulent issuance of invoice involving tax amount of more than Rs. 66.81 crores and creation of 35 fake firms for evading taxes.
Himani Munjal vs. Union of India
(2019) TaxCorp(IDT) 3159 (HC-RAJASTHAN)
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The applicant is not supplying the goods or services on his own account and the ultimate supply of goods or services is made by the parent company directly, hence the applicant is not covered under the exception clause.
In the matter of McAfee Software (India) Pvt. Ltd.
(2019) TaxCorp(IDT) 3158 (AAR)
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Since agricultural tree climbing apparatus is solely used for agricultural purpose, therefore its is exempt from GST.
In the matter of S.R.K. Ladders
(2019) TaxCorp(IDT) 3157 (AAR)
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The applicant’s activity of construction of residential complex/houses undertaken on behalf of Gowri Infra Engineers Private Limited , w.r.t. tender awarded by Bangalore Development Authority is a works contract service.
In the matter of V. K. Building Service Pvt. Ltd.
(2019) TaxCorp(IDT) 3156 (AAR)
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(i) If final printed material is a book/journal/periodical & material is provided by customer, said activity is taxable under entry no. 26(i)(d), at 5% GST, (ii) If final printed material is other than a book/journal/periodical but involving job-work of printing all goods falling under Chapter 48/49, it is taxable under entry no. 26(ia)(b) at 12% GST, (iii) If job-work of printing done on material belonging to other is not covered by the above entries, it is taxable under entry no. 26(iii), at 18% GST.
In the matter of Sukee Printpack LLP
(2019) TaxCorp(IDT) 3155 (AAR)
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Provision of services like repair and servicing of the defective part of the vehicle or replacement of the part, constitutes a composite supply of warranty services wherein the principal supply is that of goods or services depending on the nature of individual case.
In the matter of Volvo-Eicher Commercial Vehicles Ltd.
(2019) TaxCorp(IDT) 3154 (AAR)
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The applicant, a paint dealer, is not eligible to avail ITC on the inward supplies of goods and services which are attributable to the incentives provided in the form of gifts of goods and services.
In the matter of Surfa Coats (India) Pvt. Ltd.
(2019) TaxCorp(IDT) 3151 (AAR)
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The applicant is not liable to deduct tax at source as per Section 51 of the CGST Act towards payment made to suppliers of taxable goods or services or both, as they are not covered under any of the clauses of Section 51(1) of the CGST/KGST Act 2017.
In the matter of Karnataka Co-operative Milk Producers Federation Limited
(2019) TaxCorp(IDT) 3150 (AAR)
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The accommodation service proposed to be rendered by the applicant to SEZ units is an inter-State supply as per Section 7(5) of IGST Act, 2017.
In the matter of Carnation Hotels Pvt. Ltd.
(2019) TaxCorp(IDT) 3147 (AAR)
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GST is required to paid on the work of operating Citizen Facilitation Centres on behalf of Municipal Corporation.
In the matter of VFS Global Services Pvt. Ltd.
(2019) TaxCorp(IDT) 3141 (AAR)
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Amount collected by Rotary Club, towards convenience of members and pooled together for paying meeting expenses, communication expenses, RI per capita dues, Magazine subscription fees, district per capita dues and deposited in a single bank account, is liable to GST.
In the matter of Rotary Club of Mumbai Western Elite
(2019) TaxCorp(IDT) 3140 (AAR)
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The prize money received from the horse race conducting entities, constitutes supply u/s 7 of the CGST Act, liable to GST at 18%.
In the matter of Vijay Baburao Shirke
(2019) TaxCorp(IDT) 3139 (AAR)
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Recovery of 50% of Parental Health Insurance Premium by the applicant from its employees does not amount to supply of service.
In the matter of Jotun India Pvt. Ltd.
(2019) TaxCorp(IDT) 3138 (AAR)
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Supply by Duty Free Shops (DFSs) to the outbound passenger constitutes exports, consequently, becomes a zero-rated supply in terms of section 16(1) of IGST Act, eligible for 100% ITC.
In the matter of Sandeep Patil vs. Union of India and Others
(2019) TaxCorp(IDT) 3132 (HC-BOMBAY)
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Filters (air filters, oil filters, fuel filters, etc) supplied by the applicant directly to the Indian Railways, shall be classifiable under Heading 8421.
In the matter of Parker Hannifin India Pvt. Ltd.
(2019) TaxCorp(IDT) 3131 (AAR)
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Application relating classification of tobacco u/s 98(2) of the CGST/ TNGST Act 2017 is rejected, since the same issue is already pending before the Jurisdictional authority.
In the matter of A.M. Abdul Rahman Rowther & Co.
(2019) TaxCorp(IDT) 3129 (AAR)
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Applicant’s supply of desktops consisting of CPU, monitor, keyboard and mouse is classifiable under CTH 8471 taxable at the rate of 18% GST .
In the matter of HP India Sales Private Limited.
(2019) TaxCorp(IDT) 3127 (AAR)
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