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Project involves composite supply of services with ‘Supply of Goods’ being ‘principal Supply’ covered under Tariff classification of ‘LED Lights or Fixtures including LED Lamps’ under Sub heading 94054090, taxable @12%
In the matter of Ujjwal Pune Ltd.
(2019) TaxCorp(IDT) 2677 (AAR)
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AAAR - Activities performed by the appellant under ‘Equipment Parts Supply and Services Agreement’ are to be classified as “Mixed Supply” as defined u/s 2(74) of the CGST Act, 2017.
In the matter of Sandvik Asia Pvt. Ltd.
(2019) TaxCorp(IDT) 2668 (AAR)
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AAAR - Back office administrative and accounting support services to overseas client taxable as ‘intermediary service’, as per section 2(13) of CGST Act, 2017.
In the matter of Veservglobal Private Limited
(2019) TaxCorp(IDT) 2667 (AAR)
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HC - Criticises petitioner's conduct of non- disclosure of material fact of another petition having been filed before a different bench. Imposes Rs. 1 lac cost.
Independent Power Producers Association of India vs. Union of India & Ors.
(2019) TaxCorp(IDT) 2634 (HC-DELHI)
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AAR - Interest free security deposit taken from lessee as security against is, ‘Guarantee’, and not ‘Consideration’ as such GST not leviable.
In the matter of E-Square Leisure Pvt. Ltd
(2019) TaxCorp(IDT) 2633 (AAR)
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AAAR - Membership Fees charged by applicant, affiliated to International Inner Wheel and administrative body for all Inner Wheel Clubs in India constitutes ‘business’ defined under sub clause (e) of Section 2(17) of CGST Act, 2017, liable to GST.
In the matter of The Association of Inner Wheel Clubs of India
(2019) TaxCorp(IDT) 2629 (AAR)
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NAA - Base price of the product per box was Rs. 294.50 which remained same even after rate reduction from 28% to 18%, no profiteering.
State level Screening Committee on Anti-Profiteering, Kerala and DGAP vs. Rosata Vitrified Pvt. Ltd.
(2019) TaxCorp(IDT) 2626 (NAA)
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NAA - In the absence of reduction in tax rates post introduction of GST, the allegation of profiteering under Sec 171 of CGST Act, 2017 is not sustainable.
State level Screening Committee on Anti-Profiteering, Kerala and DGAP vs. Saint Gobain India Pvt. Ltd.
(2019) TaxCorp(IDT) 2625 (NAA)
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AAR - Exemption from payment of GST on Reverse Charge Mechanism, without ceiling of Rs 5,000 per day is applicable from October 13, 2017 and not July 01, 2017.
In the matter of Famous Studios Ltd.
(2019) TaxCorp(IDT) 2624 (AAR)
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AAR - Since applicant failed to establish themselves as ‘pure agent’, GST is applicable to reimbursement of expenses and taxable at the rate applicable to principal supply.
In the matter of E-Square Leisure Pvt. Ltd.
(2019) TaxCorp(IDT) 2623 (AAR)
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AAR - ‘Geared Motors’ classifiable under HSN 8501 as ‘electric motors’.
In the matter of Premium Transmission Private Ltd.
(2019) TaxCorp(IDT) 2622 (AAR)
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AAAR - ‘Turbine Generator Set’ supplied by applicant for use in waste to energy project is taxable at 5% of GST.
In the matter of Triveni Turbines Ltd.
(2019) TaxCorp(IDT) 2620 (AAR)
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HC - Writ - Petitioner can prefer an appeal u/s 107 against order imposing IGST & penalty.
Arya Sudharma Tradex Pvt. Ltd. vs. State of Punjab and Ors.
(2019) TaxCorp(IDT) 2619 (HC-P&H)
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HC - Petitioner to approach Nodal Officer who shall consider TRAN 1 revision request in accordance with law and pass order after hearing the petitioner.
Atria Convergence Technologies Ltd vs. Union of India
(2019) TaxCorp(IDT) 2618 (HC-KARNATAKA)
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AAR - Mere involvement in sophisticated testing and providing consultancy would not be a sufficient criterion, though necessary, for qualifying as a Clinical Establishment per se, taxable.
In the matter of J.C. Genetic India Pvt. Ltd.
(2019) TaxCorp(IDT) 2613 (AAR)
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AAR - ITC available on cars further supplied to customers on lease rent.
In the matter of Narsingh Transport
(2019) TaxCorp(IDT) 2612 (AAR) · Section 17
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HC - Considering that challenge to search now stood rejected, remands matter to adjudicating authority to decide question of confiscation afresh.
Rimjhim Ispat Limited vs. State of UP and 3 others
(2019) TaxCorp(IDT) 2568 (HC-ALLAHABAD)
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AAR - Applicant’s activity relating to creation of awareness of sanitation is exempt as charitable activity under Sr. No.1 of Exemption Notification No. 12/2017 - Central Tax (Rate).
In the matter of Ecosan Services Foundation
(2019) TaxCorp(IDT) 2567 (AAR)
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HC - interim release of vehicle on furnishing the security directed detained on ground of expiry of e- way bill validity.
Jaspreet Kalra vs Union of India
(2019) TaxCorp(IDT) 2565 (HC-UTTARAKHAND)
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HC - Revenue to unseal petitioner’s premises subject to co-operation.
Steel Hypermarket India Pvt. Ltd vs. Additional Commissioner of Commercial Taxes
(2019) TaxCorp(IDT) 2564 (HC-KARNATAKA)
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