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Supply of Cakes, bakery items, ice creams, chocolates, drinks and other eatable products prepared at the premises of the Applicant and supplied to customers from the counter with the facility to consume the same in the premises constitutes ‘composite supply’ of ‘Restaurant Service’ u/s 2(30) of CGST Act.
In the matter of Pioneer Bakers
(2022) TaxCorp(IDT) 6367 (AAR)
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If any recovery proceeding has been initiated prior to expiry of the period of limitation for filing a statutory appeal, then such recoveries will have no sanction of law as it would, in effect make the appellate remedy infructuous.
Amar Kumar Saha, Proprietor of Amar Construction vs Deputy Commissioner of Revenue, Directorate of Revenue Intelligence and Enforcement & Ors
(2022) TaxCorp(IDT) 6364 (HC-CALCUTTA)
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Service Tax is a value added tax which in turn is destination-based consumption tax in the sense that it taxes non-commercial activities and is not a charge on the business, but on the customer, then, it is leviable only on services provided within the country.
Jar Productions Private Limited vs. The Union of India & Ors.
(2022) TaxCorp(IDT) 6363 (HC-BOMBAY)
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Vadilal is supporting the business of transportation agency by allowing utilization of empty refrigerated vehicles during return journey by enabling latter to carry on its business of transporting goods belonging to its customers, and is not a GTA.
In the matter of Vadilal Enterprises Ltd
(2022) TaxCorp(IDT) 6360 (AAR)
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Inadvertent human error in mentioning tax invoice no. in e-way bill minus the 'clever intent to deceive the State of the revenue', cannot be a reason to impose penalty, since it falls under the exception carved out in clause 5 of Circular No. 64//38/2018-GST.
Sonal Automation Industries vs State of Uttarakhand and ors.
(2022) TaxCorp(IDT) 6359 (HC-UTTARAKHAND)
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Domestic supply of finished goods which are not liable to Compensation Cess are to be reckoned as exempted supplies for the purpose of calculation of refund in terms of Rule 89(4) of the CGST Rules.
The Principle Commissioner, CGST & Ors. vs. Electrosteel Castings Ltd.
(2022) TaxCorp(IDT) 6358 (HC-CALCUTTA)
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No ruling can be given on the questions sought by the applicant.
In the matter of Gurunanak Romell LLP
(2022) TaxCorp(IDT) 6357 (AAR)
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Photo-voltaic DC cables manufactured and supplied by the applicant is liable to 18% GST.
In the matter of Leoni Cable Solutions (India) Pvt. Ltd.
(2022) TaxCorp(IDT) 6356 (AAR)
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GSTN is directed to consider the representation of Petitioner in accordance with law.
Dynasoure Concrete Treatment Pvt. Ltd. & Anr. vs. The Chairman, GSTN
(2022) TaxCorp(IDT) 6353 (HC-CALCUTTA)
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Rule 117 of the CGST Rule being directory in nature, the prescribed time limit for transitioning of credit would in no manner result in forfeiture of the rights of the assessee even though, when the credit is not availed within the period prescribed.
TKT Hightech Cast Pvt. Ltd. vs. Commissioner of Gujarat, GST
(2022) TaxCorp(IDT) 6350 (HC-GUJARAT)
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Consideration received by the applicant is covered under the definition of consideration paid for supply of service as they come under the scope of any other person.
In the matter of Executive Council of Insurers
(2022) TaxCorp(IDT) 6349 (AAR)
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Applicant is eligible for exemption from payment of GST on the monthly license fee to be received by them on the proposed letting out on Leave and License basis of their residential building to Life Insurance Corporation of India for residential purposes of their staff.
In the matter of Kasturi & Sons Ltd.
(2022) TaxCorp(IDT) 6348 (AAR)
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Supply of ‘Dried and Polished Turmeric’ by a ‘commission agent’ of APMC from farmers to traders is a taxable service under GST and not exempt.
In the matter of Nitin Bapusaheb Patil
(2022) TaxCorp(IDT) 6347 (AAR)
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Service of Work Contract provided by the Applicant as subcontractor is not taxable at the rate of 18% for the period prior to January 25, 2018 when Notification No. 11/2017-CT (Rate) dated June 28, 2017 was amended by Notification No. 01/2018-CT (Rate) and not 12%.
In the matter of Kunal Structure India Private Limited
(2022) TaxCorp(IDT) 6345 (AAR)
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Contract is mandatory for executing any supply of goods and service between both the parties and applicant by not submitting the copy of contract does not want to disclose the fact that there is only one contract for supply of goods and service both.
In the matter of Shilchar Technologies Limited
(2022) TaxCorp(IDT) 6344 (AAR)
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As per section 103 of the CGST Act, AAR/AAAR rulings are binding only on the applicant who has sought it and the concerned officer or jurisdictional officer in respect of the applicant.
In the matter of Apar Industries Ltd.
(2022) TaxCorp(IDT) 6343 (AAR)
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The questions raised by the applicant do not fall within any of the clauses of (a) to (g) of Sub-section (2) of Section 97.
In the matter of Unlimited Unnati Pvt. Ltd.
(2022) TaxCorp(IDT) 6342 (AAR) · Section 97(2)
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Applicant cannot use ITC balance available in the electronic credit ledger legitimately earned on the inputs/raw materials/inward supplies towards the GST liability on ‘Castor Oil Seeds’ which were procured from Agriculturists and subsequently meant for onward supply.
In the matter of Aristo Bullion Pvt. Ltd.
(2022) TaxCorp(IDT) 6341 (AAR)
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Merely because an assessee has, under the stress of investigation, signed a statement admitting tax liability and has also made a few payments as per the statement, cannot lead to self- assessment or self-ascertainment.
ShriNandhiDhall Mills India Pvt. Ltd. vs. Senior Intelligence Officer, DGGST
(2022) TaxCorp(IDT) 6340 (HC-MADRAS)
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It is undisputed that the product in hand is a form of milk but the product being a ready for consumption drink is specifically classified under CTH 2202 99 30 and excluded from the Chapter 04.
In the matter of Gujarat Co-Operative Milk Marketing Federation Ltd.
(2022) TaxCorp(IDT) 6339 (AAR)
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