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In the instant case, the operation and maintenance services are meant for maintenance of the ZLD plant which is an immovable property hence, the said services are covered under Sr. No. 3(iii) of Notification no. 11/2017.
In the matter of Arvind Envisol Limited
(2021) TaxCorp(IDT) 4791 (AAR)
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Services of limited end user license as part of packages software are excluded from SAC 997331 that covers Licensing services for right to use computer software and database.
In the matter of SPSS South Asia Pvt. Ltd.
(2021) TaxCorp(IDT) 4790 (AAR)
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Applicant is supplying accommodation, security and maintenance services which are naturally bundled and supplied in conjunction with each other, therefore it is a composite supply.
In the matter of Bishops Weed Food Crafts Pvt. Ltd.
(2021) TaxCorp(IDT) 4789 (AAR)
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Since voucher is only an instrument of consideration, the same is not classifiable separately but only the supply associated with the voucher is classifiable according to the nature of goods or services supplied in exchange of the voucher earlier issued to the customer.
In the matter of Kalyan Jewellers India Ltd.
(2021) TaxCorp(IDT) 4788 (AAR)
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In case of any further difficulty, it shall be open for the writ applicants to revive this writ application.
Rameswar Udyog Pvt. Ltd. vs. Union of India
(2021) TaxCorp(IDT) 4786 (HC-GUJARAT)
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GSTN shall look into all technical modalities and ensure that the suspension of the Petitioner is revoked within a period of ten days from date.
Skyscrappers Infracon Private Limited vs. Assistant Commissioner, GST
(2021) TaxCorp(IDT) 4785 (HC-CALCUTTA)
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While exercising the power under Section 167(2) of CrPC, once the applicant shows willingness to furnish bail, an indefeasible right is created in his favour to enlarge him on bail and if any other condition is imposed, is to be treated beyond the jurisdiction of the Court, relies on SC ratio in case of Saravanan in this regard.
Neeraj Ramkumar Tiwari vs. State of Gujarat
(2021) TaxCorp(IDT) 4784 (HC-GUJARAT)
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No dispute of time limit under Section 16(4) of the GST Act shall be raised as the Input Tax Credit was not allowed to be claimed on account of blocking / inactivation of the registration by the respondents.
Jap Modular Furniture Concepts Pvt. Ltd. vs. State of Gujarat
(2021) TaxCorp(IDT) 4783 (HC-GUJARAT)
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When the AAR has allowed the concessional rate of tax to the major part of project under Sl.No.3 of Notification 11/2017-C.T.(Rate), it is automatically construed that the AAR has accepted the service as composite supply service.
In the matter of NBCC (India) Ltd.
(2021) TaxCorp(IDT) 4778 (AAR)
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Liberty is being granted to Revenue to verify genuineness of Assessee's claim.
Shriprop Projects Pvt Ltd & Ors vs. UOI & Ors.
(2021) TaxCorp(IDT) 4777 (HC-KARNATAKA)
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Applicant shall follow principle of apportionment of credit laid down in sub-section (1) and (2) of Section 17 of CGST Act r/w Rule 42 and 43 of CGST/WBGST Rules, 2017 in respect of common ITC in form of inputs, input services and capital goods.
In the matter of Manoj Mittal
(2021) TaxCorp(IDT) 4772 (AAR)
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Notification No. 27/2019- CTR dated December 30, 2019, Press Release dated December 22, 2018 issued in pursuance of the 31st GST Council Meeting followed by Circular No. 80/54/2018 is being relied upon.
In the matter of Textbond Non-wovens
(2021) TaxCorp(IDT) 4769 (AAR)
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The produce i.e. wheat in this case has been procured from farmers in foreign countries and exported to India and is further destined to importer's factory for further processing but not to the primary market as required for the services to be classified under the exemption Notification, therefore, the products are not eligible for exemption.
In the matter of Karaikal Port Pvt Ltd.
(2021) TaxCorp(IDT) 4768 (AAR)
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After the insertion of sub-rule (1A) to Rule 117, the sub- rule was amended not once, but thrice so as to extend the time from March 31, 2019 to March 31, 2020 and ultimately, it was extended to August 31, 2020.
UOI vs. Asaid Paints Limited
(2021) TaxCorp(IDT) 4767 (HC-KARNATAKA)
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The GST rate is irrespective of the place of installation i.e. at the residence or at the mall or shopping complex and also irrespective of the intended usage of the lifts / escalators either for domestic use or commercial use.
In the matter of BG Elevators and Escalators Private Limited
(2021) TaxCorp(IDT) 4766 (AAR)
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Services provided by appellant are composite supply in terms of section 8 of CGST Act with transmission and distribution of electricity being the principal supply.
In the matter of UP Power Transmission Corporation Ltd.
(2021) TaxCorp(IDT) 4764 (AAR)
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The question of admissibility of ITC against supply of car parking service to employees is rendered inessential.
In the matter of Ion Trading India Private Limited
(2021) TaxCorp(IDT) 4763 (AAR)
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Once the Respondent has claimed that he had passed down ITC benefit and claimed the benefit of such amount, the onus is on Respondent to prove that ITC benefit was actually passed on to eligible buyers.
DGAP vs. Prestige Estate Projects Ltd.
(2021) TaxCorp(IDT) 4762 (NAA)
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Assessee did not receive any of the notice and therefore, had no occasion to submit their explanation/objection or occasion to submit their case personally.
Genpact India Pvt. Ltd. vs. UOI & Ors.
(2021) TaxCorp(IDT) 4761 (HC-P&H)
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If the Petitioner’s assertion is found to be correct then the GST Council shall issue necessary recommendation to the Commissioner to enable the Petitioner to get the benefit of CENVAT Credit.
India Cements Ltd. vs. UOI
(2021) TaxCorp(IDT) 4757 (HC-RAJASTHAN)
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