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Notice in writ challenging constitutional validity of amendment to Section 140 of the CGST Act, 2017 which seeks to retrospectively disallow the transition and carry forward of Education Cess (EC) and Secondary and Higher Secondary Education Cess (SHEC) in the GST regime is issued by HC.
Grasim Industries Limited vs. Union of India
(2019) TaxCorp(IDT) 2879 (HC-GUJARAT)
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Online Fantasy Sports Gaming of Dream 11 are not gambling services, Dream 11 is not in error in paying GST under entry 998439 for its on-line gaming activities, by paying applicable GST @18%.
Gurdeep Singh Sachar vs. Union of India
(2019) TaxCorp(IDT) 2877 (HC-BOMBAY)
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ITC of the taxes paid on breakwater wall construction/re- construction which acts as a safety wall for jetty and cargo/ships is rejected.
In the matter of Konkan LNG Private Limited.
(2019) TaxCorp(IDT) 2876 (AAR)
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The amount collected as membership subscription and admission fees from members by Rotary Club is liable to GST as the supply of services. Also, applicant disentitled to ITC on the tax paid on banquet and catering services for holding members meetings and various events absent satisfaction of provisions of Section 17(5) (b)(i).
In the matter of Rotary Club of Mumbai Queens Necklace.
(2019) TaxCorp(IDT) 2875 (AAR)
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GSTR-3B is not a return in lieu of GSTR-3. Govt. had omitted the reference to GSTR-3B being “return in lieu of Form GSTR-3” after realizing its mistake vide Notification No.17/2017-Central Tax dated July 27, 2017.
AAP & Co. vs. Union of India
(2019) TaxCorp(IDT) 2871 (HC-GUJARAT)
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Appellant is engaged in supplying food, laundry etc. and all these components are independent of each other and can be supplied separately, none of these are bundled together in a natural way and there appears to be no principal service.
In the matter of M/s Sarj Educational Centre
(2019) TaxCorp(IDT) 2870 (AAR)
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A case of profiteering against Unicharm India Pvt. Ltd. (Respondent 1) in respect of sanitary napkin while observing that Respondent 1 increased the base-price in spite of the reduction in tax rate from 12% to NIL is upholded.
Director General of Anti-Profiteering vs. Unicharm India Pvt. Ltd.
(2019) TaxCorp(IDT) 2865 (AAR)
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Activity of fabrication and mounting of Bus/Truck/Ambulance body on the chassis supplied by the Principal is taxable at 18%.
In the matter of Sanghi Brothers (Indore) Private Limited
(2019) TaxCorp(IDT) 2864 (AAR)
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Services of imparting skill training to various candidates enrolled under the program organized by a society namely Uttar Pradesh Skill Development Corporation (UPDSC) is not exempt.
In the matter of Network for Information & Computer
(2019) TaxCorp(IDT) 2863 (AAR)
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Any question relating to constitutional validity of the Notifications issued is not within the ambit of the jurisdiction of this Authority.
In the matter of E-DP Marketing Private Limited
(2019) TaxCorp(IDT) 2862 (AAR)
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‘Hydraulic Kits’ containing Hydraulic cylinder and wet kit (with or without pump) are classifiable under heading 8412 and taxable at 18%.
In the matter of Hyva India Pvt. Ltd.
(2019) TaxCorp(IDT) 2861 (AAR)
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Lists Hardcastle Restaurant’s (operating restaurants under McDonald’s brand name) writ petition challenging the National Anti- Profiteering Authority (NAA) order, for hearing on August 16.
Hardcastle Restaurants Private Limited v/s. Union of India and Ors.
(2019) TaxCorp(IDT) 2860 (HC-BOMBAY)
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Powdered compound preparation not classifiable as ‘diabetic food’ even if it is advertised as having multiple benefits.
In the matter of Sun Pharmaceutical Industries Ltd.
(2019) TaxCorp(IDT) 2859 (AAR)
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Application seeking an advance ruling on admissibility of ITC in respect of capital goods received prior to July 1, 2017 is rejected.
In the matter of Bauli India Bakes and Sweets Private Limited
(2019) TaxCorp(IDT) 2858 (AAR)
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Supplying additional packs of cigarettes along with the regular supply of cigarettes of a particular quantity, without receiving any additional consideration for the additional packs as a part of brand promotion scheme would not be leviable to GST.
In the matter of Golden Tobacco Limited
(2019) TaxCorp(IDT) 2857 (AAR)
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Application seeking clarification on classification of imported inputs by applicant engaged in manufacturing of various types of fasteners and other accessories for a variety of industries is rejected.
In the matter of A Raymond Fasteners India Pvt. Ltd.
(2019) TaxCorp(IDT) 2856 (AAR)
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Applicant’s service of operating Gaming Zone in a mall is taxable at 28%.
In the matter of Bandai Namco India Private Limited
(2019) TaxCorp(IDT) 2855 (AAR)
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Gudakhu manufactured by the appellant for use as a toothpaste is classifiable under residuary tariff item 2403 9990.
In the matter of Aravind Kumar Agrawal
(2019) TaxCorp(IDT) 2853 (AAR)
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AAR order extending exemption to specified institutions is not applicable to OEM suppliers of imported equipment.
In the matter of Indian Institute of Science Education and Research
(2019) TaxCorp(IDT) 2852 (AAR)
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Bail application of a Raipur based person, arrested for creating, owning, operating, controlling and managing firms which were the beneficiaries of circular/ semi-circular transactions to the tune of allegedly Rs. 500 crores that deprived the Govt. of more than Rs. 100 crores in GST revenue is rejected.
Pankaj Agrawal vs. Union of India
(2019) TaxCorp(IDT) 2851 (HC-CHHATTISGARH)
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