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Applicant is engaged in construction of building/warehouse which is an immovable property which falls under exclusion of section 17 (5) (d) of the CGST Act, 2017.
In the matter of Unity Traders
(2020) TaxCorp(IDT) 3647 (AAR)
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The supply of equipment and materials for Sub-stations, Feeder Bays and Transmission Lines under contract of construction of new 33/220 kV Pooling substation with transmission lines on Turnkey basis shall not be included in the value of works contract for civil work for Sub-station and Feeder Bay.
In the matter of Vihan Enterprises
(2020) TaxCorp(IDT) 3644 (AAR)
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The NKDA Act provides for constitution of Development Funds and all amount received by NKDA including grant from State Govt. would be credited to such fund.
In the matter of Newtown Kolkata Development Authority
(2020) TaxCorp(IDT) 3643 (AAR)
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The Govt. of Madhya Pradesh is having full control over the applicant and therefore, the applicant is covered under the definition of Govt. entity.
In the matter of Madhya Pradesh Paschim Kshetra Vidyut Vitran Co. Ltd.
(2020) TaxCorp(IDT) 3642 (AAR)
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Applicant had not provided any evidence to prove that the said product Bio Processed Meal is meant for animal feed for it to fall under Chapter heading 23099090 which is exclusively for animal feed.
In the matter of Vippy Industries Ltd.
(2020) TaxCorp(IDT) 3641 (AAR)
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Eligibility under Sl. No. 3 of the Exemption Notification is to be examined from three aspects: (1) whether the supply being made is pure Service/ Composite supply (2) whether the recipient is government, local authority and (3) whether the supply is being made in relation to any function entrusted to a panchayat or a municipality under the Constitution.
In the matter of Dipak Kanti Mazumder Dynamic Engineers
(2020) TaxCorp(IDT) 3640 (AAR)
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The printing service is a principal supply and the place at which the printed booklets are delivered qualifies as the place of supply of the composite printing service.
In the matter of Swapna Printing Works Private Limited
(2020) TaxCorp(IDT) 3639 (AAR)
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Just because, the Respondents have acknowledged that the units located in few States should be granted Budgetary Support Scheme as a measure of goodwill for a residual period, it cannot be held that that the support is in lieu of exemptions.
Hero Motorcorp Ltd. vs. Union of India & Ors.
(2020) TaxCorp(IDT) 3637 (HC-DELHI)
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GST system is still in the trial and error phase.
Union of India vs. Sanko Gosei Technology India Pvt. Ltd.
(2020) TaxCorp(IDT) 3635 (SC)
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Since State/Centre jurisdiction authorities are respondents to petition before HC and subject matter revolves around GST leviability, application cannot be admitted as per Proviso to Section 98(2) of the CGST/TNGST Act.
In the matter of Padmavathi Hospitality & Facilities Management Service
(2020) TaxCorp(IDT) 3634 (AAR)
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Applying the Explanation of HSN to Heading 6305, non-woven fabric bags used for packing rice is classifiable under Chapter Heading 6305 3300.
In the matter of Ponraj
(2020) TaxCorp(IDT) 3633 (AAR)
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As contract envisages both execution of works and post–work maintenance for a specified period, applicant has to bear charges for chemicals, consumer labour and other services in the course of O&M, the supplies are Composite supplies as per Section 2(30) and taxable to GST.
In the matter of The Indian Hume Pipe Company Ltd.
(2020) TaxCorp(IDT) 3632 (AAR)
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The amount deposited by the petitioner shall be kept in interest bearing Fixed Deposit Receipts by the Registry.
Aster Infrahome Pvt. Ltd. vs. UOI
(2020) TaxCorp(IDT) 3631 (HC-DELHI)
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Clause (e) of sub section (2) of Sec. 97 is in wide terms and the Parliament has clearly mandated that the latter issue of determination of liability to pay tax on any goods or services or both, should also be matters on which the applicant concerned could seek advance ruling.
Sutherland Mortgage Services Inc. vs. The Principal Commissioner and Ors.
(2020) TaxCorp(IDT) 3630 (HC-KERALA)
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Transitional provisions stipulated u/s 142(11)(c) of CGST Act, 2017 shall not be applicable for remaining unadjusted instalments of Mobilization Advance which transitioned into GST regime and are to be adjusted/deducted by the applicant post GST implementation.
In the matter of Shapoorji Pallonji and Company Private Limited
(2020) TaxCorp(IDT) 3628 (AAR)
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PVC material prior to printing is classified under CTH 39 but after printing it becomes Trade Advertising Material (TAM) falling under CTH 49.
Macro Media Digital Imaging Pvt. Ltd.
(2020) TaxCorp(IDT) 3627 (AAR)
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Activity of skill training for Recognition of Prior Learning (RPL) services provided by main contractor to Govt. of Maharashtra under Skill Development Mission is exempt subject to fulfilment of the conditions mentioned under Serial No. 72 of Notification No. 12/2017- Central Tax (Rate).
In the matter of M.V. Infra Services Pvt. Ltd.
(2020) TaxCorp(IDT) 3626 (AAR)
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As the electroplating job done by the applicant is a portion of manufacturing process of applicant’s customer, it is shall be covered under SAC 9988.
In the matter of Electroplating and Metal Finishers
(2020) TaxCorp(IDT) 3625 (AAR)
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Eligibility to credit of input tax paid by the applicant alone is covered under clause (d) of Section 97(2) and the eligibility at the buyers' hand of GST paid to applicant does not fall under any of the category specified u/s 97(2) of the Act and therefore not within the ambit of this authority.
In the matter of Automative Components Technology India Private Limited
(2020) TaxCorp(IDT) 3624 (AAR)
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Petitioner may be released on bail by the learned Trial Court if they find that he has approached the authority for compounding of the offence on deposit of at least 20% of the evaded amount on account of CGST.
Arvind Kumar Munka vs. Union of India
(2020) TaxCorp(IDT) 3619 (HC-CALCUTTA)
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