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Supplier is not liable to pay GST on renting of dwelling units for residential purpose.
In the matter of Borbheta Estate Pvt Ltd
(2019) TaxCorp(IDT) 2850 (AAR)
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Service of providing conservancy/solid waste is exempt from the payment of GST.
In the matter of Time Tech Waste Solutions Private Limited
(2019) TaxCorp(IDT) 2849 (AAR)
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Confirms case of profiteering against the Respondent dealing in vitrified tiles, directs deposit of profiteered amount of Rs. 54.67 lakhs.
Director General of Anti-Profiteering vs. Adarsh Marbles
(2019) TaxCorp(IDT) 2848 (NAA)
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A case of profiteering in respect of footwear while holding that benefit of rate reduction was not passed was upholded by NAA.
Director General of Anti-Profiteering vs. Pinky Sales
(2019) TaxCorp(IDT) 2847 (NAA)
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ITC on expenses incurred towards promotional schemes of Loyalty Program and goods given as Brand Reminders by applicant, engaged in supply of pharmaceutical goods and services was disallowed by AAR.
In the matter of Sanofi India Ltd.
(2019) TaxCorp(IDT) 2846 (AAR)
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Clinical Research services proposed to be provided by the applicant to entities located outside India is not eligible to be treated as an ‘export of service’ u/s 2(6) of IGST Act, 2017 but liable to CGST and SGST as the location of supplier and place of supply is in the same State.
In the matter of Cliantha Research Limited.
(2019) TaxCorp(IDT) 2845 (AAR)
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Applicant’s services provided under vocational training courses recognized by National Council for Vocational Training (NCVT) or Jan Shikshan Sansthan (JSS) are not exempt.
In the matter of The Leprosy Mission Trust of India.
(2019) TaxCorp(IDT) 2844 (AAR)
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Profiteering in respect of the supply of “Sanitary Napkins” while finding that benefit of tax reduction was not passed was upholded by NAA.
Director General of Anti-Profiteering v. Bhutani International Medicos
(2019) TaxCorp(IDT) 2843 (NAA)
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Service of ‘hiring of diesel-hydraulic shunting locomotive’ on lease for placement/shunting of rakes from sidings/terminal of Indian Railways to factory premises of company is taxable at 18%.
In the matter of Champa Nandi
(2019) TaxCorp(IDT) 2842 (AAR)
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Work for filling in the compound, tank, low land, etc. with silver sand and earthwork in layers including spreading and compacting the same is a ‘works contract’.
In the matter of Ashis Ghosh
(2019) TaxCorp(IDT) 2841 (AAR)
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A case of profiteering in respect of villa booked in Respondent’s project ‘City Park’ is upholded by NAA.
Director General of Anti- Profiteering vs. Sun Infra Services Pvt. Ltd.
(2019) TaxCorp(IDT) 2838 (NAA)
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Notice in writ petition challenging levy of IGST on import of goods under provisions of Section 3(7) of Customs Tariff Act, 1975 (CTA) and Section 5 & 7(2) of IGST Act, 2017 is issued.
Sanathan Textile Pvt. Ltd. vs. UOI
(2019) TaxCorp(IDT) 2835 (HC-BOMBAY)
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AAR - For discharging liability under ‘reverse- charge, registration u/s 24 is mandatory irrespective of exclusive exempt supply.
Upholds mandate to register for discharging liability under ‘reverse- charge’, irrespective of exclusive exempt supply
(2019) TaxCorp(IDT) 2834 (AAR)
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Applicant’s packaging materials viz. cut to size blanks with corrugation and having requisite creases at designated places, supplied to the customer in flat form with folding classifiable under HSN 4819, taxable at 12% ; Printing materials which are in flat form covered under 4823, taxable at 18%.
In the matter of TCPL Packaging Limited
(2019) TaxCorp(IDT) 2833 (AAR)
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Exemption in respect of ‘Liquidated damages’ for delayed delivery of goods or services and ‘Security deposit’ forfeited of suppliers due to non-fulfilment of certain contract conditions is not available to applicant.
In the matter of General Manager Ordnance Factory Bhandara
(2019) TaxCorp(IDT) 2831 (AAR)
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18% GST under HSN 85372000 is levied on a turnkey project involving supply, installation, testing and commissioning of Supply of Relay & Protection Panels and Substation Automation System, as a composite contract.
In the matter of NR Energy Solutions India Pvt. Ltd.
(2019) TaxCorp(IDT) 2830 (AAR)
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Supply of printing service of examination items, railway tickets & cheques; taxability rules.
In the matter of Orient Press Limited
(2019) TaxCorp(IDT) 2829 (AAR)
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Applicant can apply Rule 28 of the GST Rules, 2017 to determine the value of supply of goods for supply of goods by one distinct entity (factory/ depot) as defined u/s 25(4) of the CGST Act, 2017 to another distinct entity having same PAN.
In the matter of Kansai Nerolac Paints Limited
(2019) TaxCorp(IDT) 2828 (AAR)
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Place from where the applicant makes a taxable supply of goods shall be his location.
In the matter of Aarel Import Export Private Limited.
(2019) TaxCorp(IDT) 2827 (AAR)
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Applicant need not take separate registration in each State where the goods are imported and stored in godowns.
In the matter of Gandhar Oil Refinery (India) Limited
(2019) TaxCorp(IDT) 2826 (AAR)
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