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Even though deposit is excluded from definition of the consideration by the proviso to Section 2(31) of CGST & GGST Act, 2017, the notional interest/monetary value of the act of providing refundable interest free deposit qualifies as ‘consideration’. The first 10 free transaction allowed to the Demat account holders are in the nature of discount and will not attract GST subject to the fulfillment of the conditions prescribed under Section 15(3).
In the matter of Rajkot Nagarik Sahakari Bank Ltd.
(2019) TaxCorp(IDT) 3027 (AAR)
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Services provided by the applicant would be eligible for the exemption if they are ‘pure services’ and are provided to Central or State Government, Union Territory or local authority or a Governmental authority by way of any activity to a Panchayat under article in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.
In the matter of Shri Jayesh Anilkumar Dalal.
(2019) TaxCorp(IDT) 3026 (AAR)
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Since the transportation of food grains, milk and agricultural produce are exempted from GST, similarly cattle feed and other articles of animal consumption might also be exempt, as purely hypothetical.
In the matter of Sanjay Kumar Jain.
(2019) TaxCorp(IDT) 3025 (AAR)
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Charging of freight and insurance portion in separate invoices would not change the fact that the supply is a composite one and hence there cannot be different types of treatments of tax liability of supply of different goods/services naturally bundled together.
In the matter of Aditya Birla Nuvo Limited.
(2019) TaxCorp(IDT) 3024 (AAR)
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The relationship between applicant and Govt. entities is that of related persons as defined under section 15 of CGST Act, 2017.
In the matter of Gujarat State Financial Services Ltd.
(2019) TaxCorp(IDT) 3023 (AAR)
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Activity undertaken by assessee comprising of transportation of excavated earth and ash is ancillary to the principal supply of excavation and earth moving service. Activity under taken by applicant is exempt vide Sl. no. 3A of Notification No. 12/2017 -CT (Rate) and corresponding State Notification.
In the matter of Novel Engineering and Technical Works Pvt. Ltd.
(2019) TaxCorp(IDT) 3022 (AAR)
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As soon as the goods leave the farmer’s hand and the primary market, services rendered thereafter are not to be considered related to cultivation of the plant but classifiable under SAC 9986.
In the matter of TP Roy Chowdhury & Company Pvt. Ltd.
(2019) TaxCorp(IDT) 3021 (AAR)
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Real spirit of job work as explained by the Court is that where the principal sends minor input to the job worker and all other inputs and goods utilized in the final products belongs to the job worker then the said process cannot be considered as a job work.
In the matter of S. B. Reshellers Pvt. Ltd.
(2019) TaxCorp(IDT) 3020 (AAR)
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Value of supply of works contract service in the subsequent invoices as and when raised should be reduced to the extent of advance adjusted in such invoices and GST should be charged on the net amount that remains after such adjustment.
In the matter of Siemens Ltd.
(2019) TaxCorp(IDT) 3019 (AAR)
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Applicant’s service of printing trade advertising material classified under heading 4911 of the Tariff Act constitutes ‘composite supply’ where service of printing constitutes principal supply and goods supplied, having no other use than displaying the printed material is ancillary supply.
In the matter of Macro Media Digital lmaging Pvt. Ltd.
(2019) TaxCorp(IDT) 3018 (AAR)
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If ITC of State GST is not admissible, ITC of Central GST should also not be admissible as both go hand in hand.
In the matter of IMF Cognitive Technology Private Limited
(2019) TaxCorp(IDT) 3014 (AAR)
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The benefit can be availed only when Solar Power based devices (system) is supplied along with other goods and services, one of which being a taxable service specified in entry at S. No. 38.
In the matter of Shri Kailash Chandra
(2019) TaxCorp(IDT) 3013 (AAR)
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The appellant themselves are not sure as to which sub-entry of entry No. 17 is applicable in their case and they are pursuing each and every sub-entry which prescribes minimum rate of tax i.e. rate of tax equal to the rate on supply of soapstone and dolomite viz. 5%.
In the matter of M/s Aravali Polyart (P) Ltd.
(2019) TaxCorp(IDT) 3012 (AAR)
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3 equal monthly instalments as directed by the Court have already been paid, however, fourth instalment could not be paid because bank account was attached as applicant could not furnish bank guarantee within specified time.
Perfect Boring Private Limited vs. Union of India.
(2019) TaxCorp(IDT) 3008 (HC-GUJARAT)
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It is undisputed that there have been numerous glitches on the GST Portal making it difficult for uploading of the TRAN-1 Forms.
Chogori India Retail Limited vs. Union of India & Ors.
(2019) TaxCorp(IDT) 3007 (HC-DELHI)
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We are examining a larger issue whether the authority concerned can straightaway invoke Section 130 of the Act, without taking recourse to Section 129 of the Act.
Sanjay Trading Company vs. State of Gujarat
(2019) TaxCorp(IDT) 3006 (HC-GUJARAT)
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Notice in a writ challenging the vires of Rule 89 (5) of CGST Rules, 2017 giving the formula for computation of refund of ITC in case of ‘inverted duty structure’, explanation (a) of which excludes input service credit from definition of ‘Net ITC’ is issued.
Raymond UCO Denim Private Limited vs. Union of India & Ors.
(2019) TaxCorp(IDT) 3005 (HC-BOMBAY)
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Since assessee filed belated returns on account of non- payment of GST on time, the liability to pay interest u/s 50(1) arises even without any assessment as the assessee is required to pay such interest on his own.
The Assistant Commissioner of CGST & Central Excise vs. Daejung Moparts Pvt. Ltd. & Ors.
(2019) TaxCorp(IDT) 3004 (HC-MADRAS) · Section 50
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Chapter 30 of Customs Tariff Code excludes food and beverages like fortified food, food supplements, tonics etc. even if they have therapeutic and prophylactic properties.
In the matter of Eskag Pharma Pvt. Ltd.
(2019) TaxCorp(IDT) 3003 (AAR)
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Allowing the appeal filed after 145 days from date of order viz. beyond the extended period would render the said phrase wholly otiose.
In the matter of Neutech Solar Systems Private Ltd.
(2019) TaxCorp(IDT) 3002 (AAR)
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