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Manufacturer and supplier of paper liable to pay tax under RCM vide the said notification from central government.
In the matter of Sangal Papers Ltd.
(2021) TaxCorp(IDT) 5598 (AAR)
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Solar Panel, Inverter, Controller and Battery are essential components of Solar Power Generating System and cable & monitoring structures are supplementary components.
In the matter of Apex Powers
(2021) TaxCorp(IDT) 5597 (AAR)
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Goods such as Topical Antiseptic Hand Sanitizer which are meant for general hygiene or well-being of a person which may incidentally lead to prevention of a host of illness or ailments cannot be considered as medicament, Taxable at 18%.
In the matter of Eris Pharmaceuticals Pvt Ltd.
(2021) TaxCorp(IDT) 5596 (AAR)
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The SCN surely and rightly has been termed as completely vague and lacks the fundamental details which otherwise is required to be given for anyone to comprehend the same.
Arcelormittal Nippon Steel India Ltd. vs. Assistant Commissioner
(2021) TaxCorp(IDT) 5595 (HC-GUJARAT)
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Supply u/s 7 can only be of goods in existence and taking joint custody of goods by Applicant shall not amount to supply if the invoice of the said transaction is not issued.
In the matter of Mohammad Arif Mohammad Latif
(2021) TaxCorp(IDT) 5594 (AAR)
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The Court has resisted in imposing cost in this matter which otherwise is a fit case requiring imposition of the cost.
Formative Tex Fab vs. State of Gujarat
(2021) TaxCorp(IDT) 5565 (HC-GUJARAT)
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Sale of Land has been treated to be neither a supply of service nor a supply of goods it is beyond doubt that there is no GST on the sale of land per se by excluding sale of land from the definition of supply.
In the matter of Bhopal Smart City Development Corporation Ltd.
(2021) TaxCorp(IDT) 5562 (AAR)
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Relieving an employee without notice period or by accepting a shorter notice period is a supply of service.
In the matter of Bharat Oman Refineries Ltd
(2021) TaxCorp(IDT) 5561 (AAR)
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The work order is not issued by Jila Parishad as claimed by the Applicant but has been issued by M.P. DAY Rajya Gramin Ajivika Mission, therefore, the services shall be deemed to have been provided by the Mission which is not covered under the definition of local authority or Governmental authority.
In the matter of Centre for Entrepreneurship Development of Madhya Pradesh
(2021) TaxCorp(IDT) 5560 (AAR)
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Baby wipes merits classification under tariff heading 3307 and not under heading 9619, thereby attracts 18% GST in terms of CBIC Circular.
In the matter of Xtracare Products Pvt. Ltd.
(2021) TaxCorp(IDT) 5559 (AAR)
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Upfront payment made to the State Government is in the nature of advance from the date of allotment of mines on lease to the Applicant for determining the time of supply under GST law as per Section 13(3) of MP GST Act.
In the matter of Essel Mining & Industries Ltd.
(2021) TaxCorp(IDT) 5558 (AAR)
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Revenue is directed to immediately process TRAN-01 filed by Petitioner and reflect the credit in the electronic credit ledger under the GST regimedirects Revenue to immediately process TRAN-01 filed by Petitioner and reflect the credit in the electronic credit ledger under the GST regime.
Falcon Technologies Pvt. Ltd. vs. UOI & Ors.
(2021) TaxCorp(IDT) 5554 (HC-DELHI)
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The act doesn’t provide any provision for appeal, and furthermore, there is no provision for condoning such delay.
Abdul Mannan Khan vs. The Goods & Services Tax Council & Ors.
(2021) TaxCorp(IDT) 5553 (HC-CALCUTTA)
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Unless and until this liability is satisfied, such an interim order should not have been granted in the peculiar facts and circumstances of the case.
UOI vs. Aditya Auto Engineering Pvt Ltd
(2021) TaxCorp(IDT) 5552 (HC-KARNATAKA)
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Inadvertent and genuine mistakes in filling up the correct details of credit in TRAN-1 Form should not preclude taxpayers from having claims examined by the authorities.
RR Distributors Pvt. Ltd. Vs. Commissioner of Central Tax, GST
(2021) TaxCorp(IDT) 5551 (HC-DELHI)
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Blocking of electronic credit ledger cannot be extended beyond the period of 1 year from the date of imposing such restriction.
Aryan Tradelink Vs UOI
(2021) TaxCorp(IDT) 5550 (HC-KARNATAKA)
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As per clause (b) of the definition every act or abstinence that is a motivation to induce a person is consideration and there is no requirement that it must be in monetary form.
In the matter of Abbott Healthcare Pvt. Ltd.
(2021) TaxCorp(IDT) 5548 (AAR)
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AAR - ‘Pushti’ which is a powdered mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal, and Soya in different proportions, is classifiable under HSN code 1106.
In the matter of Devanahalli and Hosakute Taluks MSPC
(2021) TaxCorp(IDT) 5459 (AAR)
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AAR - Room, medicines, implants, consumables and food supplied in the course of providing treatment to the patients admitted is naturally bundled with principal supply being 'health-care'
In the matter of Malankara Orthodox Syrian Church Medical Mission Hospital
(2021) TaxCorp(IDT) 5457 (AAR)
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AAR - GST @1.5% in respect of services of construction of affordable villas and at the rate of 7.5% in cases other than affordable residential apartments.
In the matter of Dharmic Living Pvt. Ltd.
(2021) TaxCorp(IDT) 5456 (AAR)
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