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HC - Writ disposed - Last date for filing TRAN-1 Form has been extended by Commissioner upto March 31 in respect of registered dealers who could not submit the declaration on account of technical difficulties on common portal.
Shri Shakti Technologies vs. Union of India
(2018) TaxCorp(IDT) 2125 (HC-KARNATAKA)
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HC - Writ dismissed - Disallowance of transitional credit on capital-goods 'in-transit' is not arbitrary.
RSPL Ltd. vs. UOI
(2018) TaxCorp(IDT) 2124 (HC-GUJARAT)
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AAR - ‘Marine Consultancy Service’ provided to Foreign Ship Owner constitutes a 'composite supply'.
In the matter of Five Star Shipping
(2018) TaxCorp(IDT) 2123 (AAR)
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AAR - Inputs transported to job-worker for processing to job worker's premises as well as return of processed goods after job work to Principal does not constitute a taxable supply.
In the matter of Bharat Petroleum Corporation Limited
(2018) TaxCorp(IDT) 2122 (AAR)
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AAR - Activity of conversion of 'inputs' received ‘free of cost’ into 'industrial gases' for Principal, amounts to 'job-work' and taxable at 18%.
In the matter of Prodair Air Products India (P) Ltd
(2018) TaxCorp(IDT) 2121 (AAR)
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HC - Writ - Notice to Revenue issued - Regarding: A works contractor with respect to levy of GST on 10% of the contract value which would become payable post GST.
R.B. Construction Company vs. Union of India
(2018) TaxCorp(IDT) 2116 (HC-GUJARAT)
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HC - Writ admitted in respect of transitional credit on account of approved Scheme of Arrangement made in August, 2017 not duly reflected in its Electronic Credit Ledger Account.
Indusind Media Communications Ltd. & Anr. vs. Union Of India
(2018) TaxCorp(IDT) 2115 (HC-GUJARAT)
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HC - Writ Dismissed - There is no reason to allow TRAN-1 correction. Upholds validity of Rule 117 of Central GST Rules, 2017.
Jay Chemical Industries Limited vs Union of India
(2018) TaxCorp(IDT) 2114 (HC-GUJARAT)
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HC - Revenue to open portal to file TRAN 1 electronically for claiming transitional credit or accept manually filed TRAN-1 and allow input credits.
Tara Exports vs. Union of India and Ors.
(2018) TaxCorp(IDT) 2113 (AAR)
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AAR - ‘Ramming Mass’, used in lining of induction furnaces is classifiable under HSN code 3816 taxable @ of 18%.
In the matter of Raghav Productivity Enhancers Ltd.
(2018) TaxCorp(IDT) 2112 (AAR)
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AAR - EPC of Solar Generating System classifiable under “Works Contract Service” (SAC 9954), taxable at 18%.
In the matter of Solairedirect India LLP.
(2018) TaxCorp(IDT) 2111 (AAR)
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AAR - Issuance of Pollution Under Control (PUC) Certificate for vehicles is taxable at 18% GST.
In the matter of Venkatesh Automobiles
(2018) TaxCorp(IDT) 2110 (AAR)
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AAR - Electric Overload Travelling Grab Crane falls under ambit of HSN 84261100 and taxable at 5% IGST.
In the matter of Mukand Limited
(2018) TaxCorp(IDT) 2109 (AAR)
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AAR - A ‘unit container’ means a package, whether large or small, designed to hold pre-determined quantity or number which is indicated on such package. Bags without mentioning weight/number, not “unit container” supply.
In the matter of Monrovia Leasing and Finance Pvt. Ltd
(2018) TaxCorp(IDT) 2108 (AAR)
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AAR - Activity of building and mounting of body on the chassis provided by the principal under FOC challan to be considered as supply of services under HSN 9988. Consequently taxable at 18%.
In the matter of Automobile Corporation of Goa Limited
(2018) TaxCorp(IDT) 2101 (AAR)
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AAR - ‘Electrical Wiring Harness’ classifiable under HSN 85443000 at reduced rate of CGST and SGST at 9% each is applicable only w.e.f. November 15, 2017.
In the matter of WABCO India Limited
(2018) TaxCorp(IDT) 2100 (AAR)
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AAAR - “Ada” is rightly classifiable under HSN 1902 of 1st Schedule (Sl. No. 97 – Seviyan (Vermicelli)) of Notification No. 1/2017- Central Tax (Rate) dated June 28, 2017 and corresponding State Tax Notification attracting GST at 5% (CGST + SGST)
In the matter of Ramachandran Bror.
(2018) TaxCorp(IDT) 2099 (AAR)
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AAAR - Recovery of food expenses from employees for canteen service is covered under ‘outward supply’ definition u/s 7 of CGST Act, 2017, and liable to GST.
In the matter of Caltech Polymers Pvt. Ltd.
(2018) TaxCorp(IDT) 2098 (AAR)
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AAR - ‘Agricultural Seedling Trays’ made of plastic are classifiable under CTH 39269099 and taxable at 18% GST.
In the matter of Saro Enterprises
(2018) TaxCorp(IDT) 2097 (AAR)
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AAR - Withdrawal of application for determining GST rate on food supplied at canteen/cafeteria permitted.
In the matter of Sodexo Food Solutions India Private Limited
(2018) TaxCorp(IDT) 2096 (AAR)
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