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AAR - Land owner, is liable to GST on premises allotted to him pursuant to JDA and intended to be distributed among his family members.
In the matter of Sri. Patrick Bernardinz D’Sa
(2018) TaxCorp(IDT) 2235 (AAR)
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NAA - HUL's distributor guilty u/s 171, since M.R.P. remained same despite reduction in duty rate from 28% to 18% w.e.f. November 15, 2017 vide Notification No.41/2017-Central Tax (Rate).
Director General of Anti-Profiteering vs. J.P. & Sons
(2018) TaxCorp(IDT) 2234 (THE NATIONAL ANTI-PROFITEERING AUTHORITY) · Section 171
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HC - Revenue's insistence to pay tax on detained goods through cash/DD is archaic and out of tune with the very spirit of the GST regime.
Pioneer Polyleathers Limited vs Assistant Sales Tax Officer
(2018) TaxCorp(IDT) 2198 (HC-KERALA)
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AAR - Fees for ancillary services relating to Industrial plot is not exempt from GST and taxable @ of 18%.
In the matter of Punjab Small Industries & Export Corporation Ltd.
(2018) TaxCorp(IDT) 2190 (AAR)
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NAA - Base price was increased despite reduction in tax rate from 18% to 5% w.e.f. November 15, 2017 vide Notification No. 26/2017 - Central Tax (Rate). McDonald is guilty of profiteering.
Ravi Charaya vs. Hardcastle Restaurants Pvt. Ltd
(2018) TaxCorp(IDT) 2188 (THE NATIONAL ANTI-PROFITEERING AUTHORITY)
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HC - Adjustment of amount wrongly remitted under head 'SGST' to 'IGST' allowed.
Saji S. vs. The Commissioner, State GST Dept.
(2018) TaxCorp(IDT) 2173 (HC-KERALA)
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HC - Following mandatory compliance of section 129, allows to secure interim custody of seized motor-car transported without e-way bill.
Kun Motor Co. Pvt. Ltd. vs. The Asst. State Tax Officer
(2018) TaxCorp(IDT) 2172 (HC-KERALA) · Section 129
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AAR - No GST on Biofos Mono Calcium Phosphate/ Di Calcium phosphate animal feed supplement.
In the matter of Srivet Hatcheries
(2018) TaxCorp(IDT) 2170 (AAR)
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AAR - A single contract for custom milling of paddy, transportation and packing constitute a 'composite supply'.
In the matter of Taranjeet Singh Tuteja & Brothers
(2018) TaxCorp(IDT) 2169 (AAR)
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AAR - ‘Polypropylene Leno bag’ made from Polypropylene fabric using strips or like of width not exceeding 5 mm is classifiable under Tariff Sub Heading 63053300.
In the matter of Mega Flex Plastics Ltd.
(2018) TaxCorp(IDT) 2168 (AAR)
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AAR - Air-Cooled Condenser system for use in waste-to-energy project, is classifiable under entry 234 of Schedule I of Notification No. 1/2017- Central Tax/Integrated Tax (Rate). Hence, taxable @ of 5% GST.
In the matter of Enexio Power Cooling Solutions India Private Limited
(2018) TaxCorp(IDT) 2167 (AAR)
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AAR - Outward supplies to merchant ships on foreign run will be treated as ‘exports’ and ‘zero-rated’ supplies u/s 16 of IGST Act, 2017
In the matter of Fairmacs Shipstores Private Limited
(2018) TaxCorp(IDT) 2166 (AAR)
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AAR - Long duration post-graduate diploma/degree-granting programmes offered by IIM is not exempt from GST.
In the matter of Indian Institute of Management
(2018) TaxCorp(IDT) 2165 (AAR)
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AAR - Services for ‘right to use’ minerals including its exploration and evaluation, is included in group 99733 under heading 9973. GST @ 5% under reverse charge.
In the matter of Pioneer Partners
(2018) TaxCorp(IDT) 2133 (AAR)
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AAR - No concessional rate on “works contract” carried out under various Govt. schemes for business purpose.
In the matter of Madhya Pradesh Poorva Kshetra Vidyut Vitaran Company Limited.
(2018) TaxCorp(IDT) 2132 (AAR)
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AAR - Product ‘Militry Malai Mithai’ ready for consumption, is classifiable under Chapter Heading 2106 90 of the GST Tariff as ‘Sweetmeat’ and taxable at 5% GST.
In the matter of Italian Edibles Private Limited.
(2018) TaxCorp(IDT) 2131 (AAR)
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NAA - Applicant failed to provide the pre and post GST invoices along with other details regarding which the allegation of profiteering has been made. Application dismissed.
Mr. Raman Khaira vs. Yum Restaurants India Pvt. Ltd. & Ors.
(2018) TaxCorp(IDT) 2130 (THE NATIONAL ANTI-PROFITEERING AUTHORITY)
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NAA - In absence of cogent and reliance evidence, application for profiteering not maintainable.
Director General Anti-Profiteering (DGAP) vs. Amway India Enterprises Pvt. Ltd.
(2018) TaxCorp(IDT) 2129 (THE NATIONAL ANTI-PROFITEERING AUTHORITY)
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HC - Writ dismissed - Adjudication Authority to decide issue of interest on delayed refund and TRAN-1 rectification is subject to CBIC’s verification.
Apar Industries Limited vs. Union of India & Others
(2018) TaxCorp(IDT) 2127 (HC-BOMBAY)
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HC - Writ dismissed - TRAN 1 amendment or rectification is subject to CBIC’s due verification of bona fides of petitioner’s claims by from GSTN.
O/E/N India Ltd. & Anr vs Union of India & Ors.
(2018) TaxCorp(IDT) 2126 (HC-BOMBAY)
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