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We are in unison with the Advance Ruling Authority.
In the matter of Sangal Papers Ltd.
(2021) TaxCorp(IDT) 5635 (AAR)
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HSN Code of Extruded Raw Stick is 21069099 attracting GST at 18%.
In the matter of Tulsiram Food Products
(2021) TaxCorp(IDT) 5633 (AAR)
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Subject goods are appropriately classifiable under Heading 39231030 as insulated ware.
In the matter of Nilkamal Limited
(2021) TaxCorp(IDT) 5632 (AAR)
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GST is exempt on input services relating to admission to, or conduct of examination when provided to Boards and educational institution.
In the matter of Hitech Print System Limited
(2021) TaxCorp(IDT) 5630 (AAR)
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Supply of Train Collision Avoidance System to south central railway under a contract has all the attributes to make it a composite supply u/s 2(30).
In the matter of Medha Servo Drives Pvt. Ltd.
(2021) TaxCorp(IDT) 5629 (AAR)
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Switch Board Cabinets are classified under HSN 8537.
In the matter of Prag Polymers
(2021) TaxCorp(IDT) 5628 (AAR)
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The order cancelling the GST registration of the appellant assesse dated February 10, 2021 will stand annulled and the GST authorities should immediately restore the assesse's access to the relevant portal and all other facilities as in any normal case.
JUD Cements Ltd. & Anr. vs. The Commissioner of CGST
(2021) TaxCorp(IDT) 5627 (HC-MEGHALAYA)
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Coating process undertaken by the Applicant only increases the life span, efficiency, strength and performance of the automotive components and doesn’t result in any new product, that the basic characteristics of the product have not been lost.
In the matter of Oerlikon Balzers India Pvt. Ltd
(2021) TaxCorp(IDT) 5624 (AAR)
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Subject application is very ambiguous and cryptic and no evidence are forthcoming supporting the claim of the applicant.
In the matter of Rribada Films Pvt. Ltd.
(2021) TaxCorp(IDT) 5623 (AAR)
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If goods are supplied for use other than for fishing vessels and goods covered under 8901, 8904, 8905, 8906 and 8907, then GST at the rate applicable under respective GST Tariff Heading under which they are classified, will apply.
In the matter of Ocean Blue Boating Pvt. Ltd.
(2021) TaxCorp(IDT) 5622 (AAR)
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Parts of diesel marine engine or genset supplied by the Applicant to Indian Navy are chargeable at concessional rate of 5%.
In the matter of Cummins India Limited
(2021) TaxCorp(IDT) 5621 (AAR)
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Applicant Society and its members are distinct persons and contribution received by Applicant from its members is nothing but consideration received for supply of goods/services as a separate entity.
In the matter of Rotary Club of Mumbai Elegant
(2021) TaxCorp(IDT) 5620 (AAR)
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For the purpose of limitation, the date of communication of the impugned assessment order is to be regarded as the date on which the order was sent by email to the petitioner.
Meritas Hotels Pvt. Ltd. Vs. State of Maharashtra
(2021) TaxCorp(IDT) 5617 (HC-BOMBAY)
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Renting of rooms where tariff is Rs.1000 or more per day, is taxable and renting of shops for business where charges are Rs.10,000 or more per month is taxable.
In the matter of Acharya Shree Mahashraman Chaturmas Vyvastha Samit
(2021) TaxCorp(IDT) 5614 (AAR)
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GST@18% will be applicable for making supply of ornate advertisement space.
In the matter of Time Education Kolkata Pvt Ltd
(2021) TaxCorp(IDT) 5613 (AAR)
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GST@18% will be attracted for making supply of pulp wood.
In the matter of Gogineni Mohan Krishna
(2021) TaxCorp(IDT) 5612 (AAR)
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Recovery of expenses are classifiable as Supply, so would be the Income and thus, the same is also classifiable as supply and liable to GST.
In the matter of UP Power Corporation Ltd.
(2021) TaxCorp(IDT) 5611 (AAR)
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GST@18% will be attracted for supplying bellow ducts to railways.
In the matter of M/s Concord Control Systems Pvt. Ltd.
(2021) TaxCorp(IDT) 5610 (AAR)
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Appellant is providing a composite supply where supply of electricity is principal supply and O&M services being ancillary and since here principal supply is GST exempt, so will be the ancillary supply.
In the matter of Uttar Pradesh Power Corporation Ltd
(2021) TaxCorp(IDT) 5609 (AAR)
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Bail deserves to be allowed to 68 year old accused.
Kewal Chand Jain vs. UOI
(2021) TaxCorp(IDT) 5606 (HC-RAJASTHAN)
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