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Concessional rate of CGST@0.75% is applicable only to promoters and not sub- contractors and consequently, assessee is ineligible for concessional rate benefit as prescribed.
In the matter of Om Construction Company
(2022) TaxCorp(IDT) 6208 (AAR)
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There is no dispute that the petitioner has paid the IGST. The petitioner in terms of Section 16 of the IGST Act1 read with Section 54 of the CGST Act, 20172 is clearly entitled to refund of IGST.
Phoenix Contact India Pvt Ltd vs Commissioner of Customs (Exports)
(2022) TaxCorp(IDT) 6207 (HC-DELHI)
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Tax has to be imposed on such actual value when statutory provision requires valuation in accordance with actual price and where such actual price is available, therefore Deeming fiction can be applied only where actual value is not ascertainable.
Munjaal Manishbhai Bhatt vs. UOI
(2022) TaxCorp(IDT) 6202 (HC-GUJARAT)
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As per section 100(1), AAAR can either confirm or modify the facts examined by AAR and ruling extended and since the Appellant has not contested the applicability of entries 69 & 70, there appears no reason to interfere with ruling of the LA.
In the matter of Tamil Nadu Skill Development Corporation
(2022) TaxCorp(IDT) 6198 (AAR)
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The Pile Foundation is merely an added measure in view of nature of soil of the Project Site and it cannot be claimed as the foundation by which tanks are fixed to earth, to be eligible as Plant and Machinery.
In the matter of SHV Energy Pvt Ltd
(2022) TaxCorp(IDT) 6197 (AAR)
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Undoubtedly, non-compliance of the conditions of bail is a ground for cancellation of the same however, in the present case the condition was to deposit a sum of Rs. 2.70 crores with the department which stands satisfied by the petitioner depositing part amount by transfer of ITCs.
Amit Gupta vs. DGGI
(2022) TaxCorp(IDT) 6196 (HC-DELHI)
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In view of Note 1(a) to Chapter 30, a product like Protowits, which is a food supplement, would be classifiable under Section IV, which covers Chapters from 16 to 24.
In the matter of Windlas Biotec Ltd
(2022) TaxCorp(IDT) 6194 (AAR)
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All services provided in relation to or in addition to accommodation service are liable to GST in as much as all such ancillary/additionally activities having a proximal nexus with accommodation service.
In the matter of Corbett Nature Reserve, Ramnagar Nainital
(2022) TaxCorp(IDT) 6193 (AAR)
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Value of On-road Components cannot be considered as additional charges or the Applicant cannot be held as a Pure Agent in respect of supply of On-road Components.
In the matter of Sundaram Finance Ltd.
(2022) TaxCorp(IDT) 6192 (AAR)
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Sr no. 3(ix) of Notification no. 11/2017-CT covers service supplied by sub-contractor to main contractor providing services specified in item (iii) or item (vi).
In the matter of Tecsidel India Private Limited
(2022) TaxCorp(IDT) 6191 (AAR)
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GST, at the hands of the Applicant is not leviable on the amount representing the employees portion of canteen charges, which is collected by Applicant and paid to Canteen service provider.
In the matter of Intas Pharmaceutical Ltd
(2022) TaxCorp(IDT) 6190 (AAR)
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Transfer of Going Concern service is Supply under Section 7 CGST Act and is covered at Entry No. 2 of Notification 12/2017-CT(R).
In the matter of Cosmic Ferro Alloys Ltd.
(2022) TaxCorp(IDT) 6189 (AAR)
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The supply cannot be regarded as composite supply of original work as defined in clause 2 (zs) of Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017.
In the matter of Utkarsh India Ltd.
(2022) TaxCorp(IDT) 6188 (AAR)
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As per section 13(3)(a), the place of provision of services is the location of the Applicant which is in India and hence, impugned supply does not qualify as export of services.
In the matter of MEK Peripherals India Pvt Ltd
(2022) TaxCorp(IDT) 6187 (AAR)
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We are exploring the possibility of ordering provisional release of the goods on the condition that the writ-applicant shall deposit the entire amount towards penalty.
Rajkamal Metal and Alloys vs. State Tax Officer
(2022) TaxCorp(IDT) 6172 (HC-GUJARAT)
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G.S.T. registration stands restored and revenue is allowed to proceed against the Petitioner on any grounds in future, after giving due opportunity of hearing.
Manmish Traders Pvt. Ltd. vs. State of Gujarat
(2022) TaxCorp(IDT) 6171 (HC-GUJARAT)
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Revenue is directed to scrutinize and sanction the refund of the petitioner” for IGST paid on goods exported by the Petitioner during the transitional period along with appropriate interest on such refund from the date of the shipping bill till the date of actual refund.
Maxam India Pvt. Ltd. vs. UOI & Ors.
(2022) TaxCorp(IDT) 6170 (HC-DELHI)
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Revenue is directed to issue fresh order after re-considering the issue in light of the said Circular.
Greenlights Power Solutions vs State Tax Officer
(2022) TaxCorp(IDT) 6169 (HC-KERALA)
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Condition (iii) of export of services as per Section 2(6) of IGST Act is not satisfied and hence Marketing Services is not export of services.
In the matter of Gulf Turbo Solutions LLP
(2022) TaxCorp(IDT) 6168 (AAR)
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ITC on motor vehicle for transportation of persons having approved seating capacity of more than 13 persons is not blocked credit vide Section 17(5) CGST Act.
In the matter of Emcure Pharmaceuticals Limited
(2022) TaxCorp(IDT) 6167 (AAR)
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