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HC - Revenue directed to allow transitional credit in case of TRAN-1 uploading hit by technical glitches.
Lamit Tubes & Mouldings LLP vs. Union of India & Ors.
(2018) TaxCorp(IDT) 1907 (HC-KERALA)
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AAR - ‘Caesarstone’ imported should be classified under HSN Code 6810 as ‘artificial stone’ instead of ‘quartz’ under HSN Code 2506.
In the matter of Hafele India Private Ltd.
(2018) TaxCorp(IDT) 1872 (AAR)
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AAAR - No carry forward of accumulated credit of Krishi Kalyan Cess appearing in Service Tax return of Input Service Distributor as on June 30, 2017.
In the matter of Kansai Nerolac Paints Limited
(2018) TaxCorp(IDT) 1871 (AAR)
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AAR - Mere deposit of diamonds with safe vaults acknowledged by Electronic Vault Receipts (EVRs) not sufficient to constitute supply for purpose of levy of GST.
In the matter of Rajarathnam’s Jewels
(2018) TaxCorp(IDT) 1870 (AAR)
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AAR - Diesel engines sold to SEZ units are taxable as ‘zero-rated’ in terms of Section 16(3)(a) as inter-state supplies or on payment of tax and claim refund subsequently u/s 16(3)(b) of IGST Act .
In the matter of Garuda Power Private Limited
(2018) TaxCorp(IDT) 1865 (AAR)
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AAR - Transportation charges as part of EPC contract for setting up of solar power plant, would be taxable to GST as ‘works contract’ u/s 2(119) of CGST Act.
In the matter of Dinesh Kumar Agarwal
(2018) TaxCorp(IDT) 1864 (AAR)
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AAR - No post supply 'transaction value' deduction towards amount paid to authorized dealers towards “rate difference” and “special discount” after supply of goods.
In the matter of Ultratech Cement Ltd.
(2018) TaxCorp(IDT) 1863 (AAR)
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AAR - IELTS exam support services taxable @ of 18% GST.
In the matter of BC Examinations and English Services India Pvt. Ltd.
(2018) TaxCorp(IDT) 1860 (AAR)
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AAR - Packaging of whole animal carcass in in primary LDPE bags/packing in secondary HDPE bags cannot be regarded as ‘Unit Container’.
In the matter of Gitwako Farms (India) Pvt. Ltd.
(2018) TaxCorp(IDT) 1859 (AAR)
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AAR - Activity of fabrication, fitting and mounting of bus bodies on chassis constitutes a ‘composite supply’ with supply of goods.
In the matter of Paras Motor Industries
(2018) TaxCorp(IDT) 1858 (AAR)
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HC - Petitioner is entitled to file a representation to Nodal Officer with respect to inability to revise Form GST TRAN-1.
G & C Infra Innovations vs. Union of India & Ors.
(2018) TaxCorp(IDT) 1857 (HC-KERALA)
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AAR - ‘Polished / processed limestone slabs’ to be classified under Chapter Heading 6802 of Customs Tariff Act and not under Chapter 25.
In the matter of Maheshwari Stone Supplying Co.
(2018) TaxCorp(IDT) 1856 (AAR)
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AAR - ‘Roof ventilators’ taxable @ of 18% GST w.e.f. November 15, 2017 under Entry 317B of Schedule III to Notification No. 1/2017-Central Tax (Rate).
In the matter of Sammarth Overseas & Credits Pvt. Ltd.
(2018) TaxCorp(IDT) 1855 (AAR)
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AAR - Tyres of ‘E-rickshaw’ being different from “cycle powered rickshaw” are taxable at 28%.
In the matter of Kanam Industries
(2018) TaxCorp(IDT) 1852 (AAR)
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AAR - ‘Disc Brake Pads’ and ‘Brake Shoes’ used in automobiles are taxable at 28% under sub heading 8708 of GST Tariff.
In the matter of lndo German Brakes Private Limited
(2018) TaxCorp(IDT) 1851 (AAR)
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AAR - Services received from IIT Mumbai by the IT Development Agency under an MOU would not be liable to GST since ITDA is a local authority under the administrative control of the State Govt..
In the matter of IT Development Agency, Govt. of Uttarakhand, Dehradun
(2018) TaxCorp(IDT) 1816 (AAR)
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AAR - GST applicable on non-tariff charges recovered from customers by electricity transmission utility.
In the matter of TP Ajmer Distribution Ltd.
(2018) TaxCorp(IDT) 1815 (AAR)
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AAR - Manufacture of beer by contract brewing / bottling units as per the specifications of brand owner does not qualify as ‘supply of service’ under Heading 9988. No GST applicable. Brand-owner liable on "surplus profit"
In the matter of United Breweries Ltd.
(2018) TaxCorp(IDT) 1814 (AAR)
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AAR - No GST exemption under Notification No. 12/2017-Central Tax in respect of services provided to Odisha Knowledge Corp. Ltd. since they do not qualify as ‘services provided to Central / State Govt. / Union Territory administration.
In the matter of IL & FS Education and Technology Services Ltd.
(2018) TaxCorp(IDT) 1813 (AAR)
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AAR - ‘Lyophilizer’, a machinery aimed at manufacturing lifesaving drugs, will attract 18% GST w.e.f. November 15, 2017.
In the matter of Lyophilization Systems India Pvt. Ltd.
(2018) TaxCorp(IDT) 1811 (AAR)
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