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Applicant’s service of printing trade advertising material classified under heading 4911 of the Tariff Act constitutes ‘composite supply’ where service of printing constitutes principal supply and goods supplied, having no other use than displaying the printed material is ancillary supply.
In the matter of Macro Media Digital lmaging Pvt. Ltd.
(2019) TaxCorp(IDT) 3018 (AAR)
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If ITC of State GST is not admissible, ITC of Central GST should also not be admissible as both go hand in hand.
In the matter of IMF Cognitive Technology Private Limited
(2019) TaxCorp(IDT) 3014 (AAR)
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The benefit can be availed only when Solar Power based devices (system) is supplied along with other goods and services, one of which being a taxable service specified in entry at S. No. 38.
In the matter of Shri Kailash Chandra
(2019) TaxCorp(IDT) 3013 (AAR)
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The appellant themselves are not sure as to which sub-entry of entry No. 17 is applicable in their case and they are pursuing each and every sub-entry which prescribes minimum rate of tax i.e. rate of tax equal to the rate on supply of soapstone and dolomite viz. 5%.
In the matter of M/s Aravali Polyart (P) Ltd.
(2019) TaxCorp(IDT) 3012 (AAR)
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Chapter 30 of Customs Tariff Code excludes food and beverages like fortified food, food supplements, tonics etc. even if they have therapeutic and prophylactic properties.
In the matter of Eskag Pharma Pvt. Ltd.
(2019) TaxCorp(IDT) 3003 (AAR)
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Allowing the appeal filed after 145 days from date of order viz. beyond the extended period would render the said phrase wholly otiose.
In the matter of Neutech Solar Systems Private Ltd.
(2019) TaxCorp(IDT) 3002 (AAR)
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Mere fact that there is a converter in the Power Bank will not make it a Static Converter.
In the matter of Xiaomi Technology India Private Limited.
(2019) TaxCorp(IDT) 3001 (AAR)
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Propeller shaft, gum metal bearing, SS rods etc. being parts of fishing boats, vessels and house boats fall under HSN Code 8902, taxable at 5%.
In the matter of Gurudev Metal Industries.
(2019) TaxCorp(IDT) 2998 (AAR)
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The product is taxable at 12%, as Medicaments under Heading 3004.
In the matter of K. Suresh
(2019) TaxCorp(IDT) 2997 (AAR)
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CGST & SGST at appropriate rates are to be paid by the members on the full amount of reimbursement of charges or share of contribution.
In the matter of TVH Lumbini Square Owners Association
(2019) TaxCorp(IDT) 2996 (AAR)
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‘Nicotine Polacriliex Lozenge’ (NCT) is classified under heading 38.24, covered under Sr. No. 97 of Schedule III to Notification No. 01/2017-Central Tax(Rate), liable to GST at the rate of 18%.
In the matter of Strides Emerging Markets Limited
(2019) TaxCorp(IDT) 2995 (AAR)
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Co-working is a business services provision model that involves individuals working independently or collaboratively in shared office space.
In the matter of Spacelance Office Solutions Pvt. Ltd.
(2019) TaxCorp(IDT) 2994 (AAR)
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The presence of company name is sufficient to ensure that the product procured belongs to the 'brand guardian' and it cannot be considered as not bearing a brand name.
In the matter of Abad Fisheries Private Ltd.
(2019) TaxCorp(IDT) 2993 (AAR)
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Since applicant is not paying full amount to their supplier i.e. HO, accordingly, it will be ineligible for full ITC .
In the matter of M/s. Sanghvi Movers Limited
(2019) TaxCorp(IDT) 2989 (AAR)
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Both provisos are to be read together and not independently, i.e. the applicant cannot choose whichever proviso is favourable to them.
In the matter of Specsmakers Opticians Private limited.
(2019) TaxCorp(IDT) 2988 (AAR)
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service of installation is possible only when the goods (submersible pump sets) are supplied and hence pre-dominant/principal supply is that of submersible pump sets, hence, applicable GST rate would be rate applicable thereon (i.e. submersible pump sets).
In the matter of United Engineering Works
(2019) TaxCorp(IDT) 2965 (AAR)
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Value to be adopted shall be transaction value as per Section 15(1) of CGST Act.
In the matter of Durga Projects & Infrastructure Private Limited
(2019) TaxCorp(IDT) 2964 (AAR)
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Activity of supply of construction service provided by the applicant to the land owner is supply in the form of ‘barter’ and the consideration is in the form of ‘development rights’, accordingly activity is a ‘supply’ in the course or furtherance of business falling u/s 7 of CGST Act, 2017
In the matter of Durga Projects & Infrastructure Private Limited
(2019) TaxCorp(IDT) 2963 (AAR)
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There is no contractual obligation cast upon the applicant to use their own tools/ moulds and the same has been provided by the OEM on FOC and returnable basis.
In the matter of Toolcomp Systems Private Limited
(2019) TaxCorp(IDT) 2962 (AAR)
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Food supplied at events which are occasional in nature like the social get- togethers arranged at the Club premises will unambiguously fall under serial no. 7(v).
In the matter of The Bengal Rowing Club
(2019) TaxCorp(IDT) 2949 (AAR)
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