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Marine engines, marine gear box and marine generators, taxable at 5%
In the matter of C S Diesel Engineering Pvt. Ltd.
(2019) TaxCorp(IDT) 2825 (AAR)
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The construction of residence of officials cannot be considered as functions envisaged under Article 243W.
In the matter of City and Industrial Development Corporation of Maharashtra Limited
(2019) TaxCorp(IDT) 2824 (AAR)
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Supply of labour services provided to Kerala Forest Department for setting up fire lines in forests to protect forest from catching fire which cause damages to forest, plantation of trees, rill/river maintenance, clearing truck path are exempted.
In the matter of Sri. Puthoor Unnikrishnan.
(2019) TaxCorp(IDT) 2820 (AAR)
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The application for determining whether supply of ‘Business Support Services’ by India Branch of applicant to customers located outside India would be treated as ‘export’, exempt from IGST is rejected.
In the matter of Sutherland Mortgage Services Inc.
(2019) TaxCorp(IDT) 2819 (AAR)
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Since proceedings before the Appellate Authority partake a judicial or a quasi-judicial character was not seriously disputed at the bar, therefore requirement of adhering to the principles of natural justice is in fact required to be read into, in the absence of any specific stipulations in the Statute to the contrary.
JSW Energy Limited vs. Union of India and Ors.
(2019) TaxCorp(IDT) 2816 (HC-BOMBAY)
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An auctioneer shall discharge GST on difference between selling price and purchase price in respect of second-hand goods i.e. old cars, jewellery and watches.
In the matter of Safset Agencies Pvt. Ltd. (Astaguru.com)
(2019) TaxCorp(IDT) 2815 (AAR)
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Aluminium Alloy is not a scientific and technical instrument, apparatus, equipment or accessories, parts, consumables and live animals (experimental purpose) or computer software, CD-ROM. etc. , therefore Material Aluminium Alloys (HSN 76012010) supplied to Gas Turbine Research Establishment (GTRE) shall be taxable at 18%
In the matter of Emmes Metals Pvt. Ltd.
(2019) TaxCorp(IDT) 2813 (AAR)
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When a specific description is available, it is not justified to bring a ‘pipeline’ within the meaning of ‘an ‘apparatus’, ‘equipment’, or ‘machinery’ by quoting convenient dictionary meanings just in order to claim ITC.
In the matter of Western Concessions Private Limited (formerly known as H-Energy Gateway Private Limited)
(2019) TaxCorp(IDT) 2812 (AAR)
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Since ITC ratio to turnover during the pre-GST period was 5.13% as compared to 7.79% during the post-GST period, therefore case of profiteering against Respondent-Developer for not passing additional benefit of ITC to flat buyers in his project is upheld.
Director General of Anti- Profiteering vs. Sattva Developers Pvt. Ltd.
(2019) TaxCorp(IDT) 2811 (NAA)
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Recipient is the one who is liable to pay for services which cannot be equated to person who has paid.
In the matter of Multiples Alternate Asset Management Private Limited
(2019) TaxCorp(IDT) 2810 (AAR)
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HC - When the very arrest of the petitioners is not prohibited prior to the completion of the assessment, any coercive action lesser than arrest, can not also be said to be prohibited.
VS Ferrous Enterprises Pvt. Ltd. & Others vs. UOI
(2019) TaxCorp(IDT) 2808 (HC-AP)
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NAA - In absence of any evidence to prove that Respondent had charged more price in GST era and not passed tax reduction benefit, DGAP is right in stating that allegation of profiteering is not established.
Director General of Anti- Profiteering vs. Bharti Telemedia Pvt. Ltd.
(2019) TaxCorp(IDT) 2807 (NAA)
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As the members of the West Bengal Appellate Authority for Advance Ruling differ on the classification of the service supplied the Advance Ruling is deemed to be not in operation.
In the matter of Vedika Exports Tea Pvt. Ltd.
(2019) TaxCorp(IDT) 2804 (AAR)
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HC - Writ challenging levy of IGST on ocean freight admitted.
Victory Ventures and Others vs. Union of India
(2019) TaxCorp(IDT) 2803 (HC-BOMBAY)
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AAR - Service of resuscitation of river to the lrrigation and Waterways Directorate, Govt of West Bengal, is exempt from the payment of GST.
In the matter of Neo Built Corporation
(2019) TaxCorp(IDT) 2801 (AAR)
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NAA - Since case was related to the pre-GST period, application alleging profiteering dismissed.
Director General of Anti- Profiteering vs. Bestech India Ltd.
(2019) TaxCorp(IDT) 2800 (NAA)
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AAR - Up-gradation of Landing Centre, improving of navigability and related work for West Bengal Fisheries Corporation Ltd. is exempt from GST.
In the matter of Dredging and Desiltation Company Private Limited
(2019) TaxCorp(IDT) 2799 (AAR)
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AAR - Conservancy/solid waste management service to Municipal Corporation is exempt hence TDS provisions not applicable.
In the matter of Maruti Enterprise
(2019) TaxCorp(IDT) 2798 (AAR)
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AAR - No ITC on purchase of motor vehicles for supplying 'rent-a-cab' service to Postal Dept.
In the matter of Reesham Associates
(2019) TaxCorp(IDT) 2797 (AAR)
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Directs Revenue to provisionally entertain GST TRAN-2 and other returns of the petitioner either by way of opening the portal or manually.
Bikaner Digitech vs. Assistant Commissioner of CGST and Ors.
(2019) TaxCorp(IDT) 2796 (HC-RAJASTHAN)
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