-
Post the issuance of the impugned Order, the GST authorities visited its plant, and insisted on payment of the amount at the earliest, failing which they would attach the Petitioner’s property.
Litecon Industries Pvt. Ltd. vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4310 (HC-DELHI)
-
The application for advance ruling filed by the applicant is not admitted as the supply based on Lease Agreement is not undertaken by the applicant.
In the matter of Erode Infrastructures Private Limited
(2020) TaxCorp(IDT) 4309 (AAR)
-
Applicant will not be eligible to avail any input tax paid on these procurements as credit, since the procurement is exclusively towards the exempt supply.
In the matter of Tamil Nadu Textbook and Educational Services Corporation
(2020) TaxCorp(IDT) 4308 (AAR)
-
AAR - Right of use of the 'pathway' granted to the lessee for a fixed period for an amount qualifies the definition of "Easement", taxable at 18%
In the matter of Chennai Metro Rail Limited
(2020) TaxCorp(IDT) 4306 (AAR)
-
Levy of GST on a transaction ultimately resulting in sale/conveyance of land is unlawful and the Notifications fail to acknowledge the holistic nature of JDAs, since they seek to artificially separate and distinguish the transaction of transfer of development rights from the transaction of sale of land.
Nirman Estate Developers Private Limited vs. Union of India
(2020) TaxCorp(IDT) 4305 (HC-BOMBAY)
-
AAR - Liaison activities of foreign Head Office undertaken by the Branch Office in India under the permission of RBI amounts to supply under section 7 (1 ) (c ) of the CGST Act. Assessee is required to be registered compulsorily as per section 24 of the CGST Act.
In the matter of Fraunhofer-Gessellschaft Zur Forderung
(2020) TaxCorp(IDT) 4302 (AAR)
-
AAAR - Presence of 2 taxable persons precludes the supplies from being composite supply as such supply of UPS along-with related services by 2 taxable persons will not constitute ‘composite supply’. Also, out of the 2 taxable supplies, it would not be proper to claim one of the supplies as the “principal supply”.
In the matter of Vertiv Energy Private Limited
(2020) TaxCorp(IDT) 4301 (AAR)
-
AAAR - No appeal against Rectification of Mistake (ROM) order u/s 100 of the CGST Act, 2017. Also the order rejecting the ROM application does not merge with the original order.
In the matter of NMDC Ltd.
(2020) TaxCorp(IDT) 4300 (AAR)
-
AAAR - Printing of content supplied by customer and supply of printed trade advertisement material is ‘supply of goods’ and not a 'service' - Taxable under Notification No. 1/2017 dated June 28, 2017, at 12% GST.
In the matter of Macro Media Digital Imaging Pvt. Ltd.
(2020) TaxCorp(IDT) 4299 (AAR)
-
AAAR - Street lighting activity undertaken by Energy Service Provider under the Energy Performance Contract entered to with Municipal Corporation is taxable @ 18% under Notification No. 11/2017.
In the matter of M/s Karnataka State Electronics Development Corporation Limited
(2020) TaxCorp(IDT) 4298 (AAR)
-
Supply of food to employees from the canteen on the premises of the hotel without consideration amounts to supply liable to 18% GST on value determined as per Rule 28 of CGST Rules 2017.
In the matter of MFAR Hotels and Resorts Private Limited
(2020) TaxCorp(IDT) 4297 (AAR)
-
ICU Medicals Inc., is supplying credit services to the applicant for specific use of its cardholders/employees for travel, accommodation, meals etc. while on travel for business use alone which fall under the definition of supply under GST.
In the matter of ICU Medical India LLP
(2020) TaxCorp(IDT) 4296 (AAR)
-
The Appellant’s product is classifiable under CTH 2403 9970- Chewing Tobacco and the applicable rate of Compensation Cess is 160% as provided under SI no. 26 of Notification No. 01/2017-Compensation cess dated June 28, 2017.
In the matter of Kavi Cut Tobacco
(2020) TaxCorp(IDT) 4295 (AAR)
-
The statute is unambiguous in as much as it says, the person liable to pay the consideration for supply of services is the Recipient of such supply and Consideration is any payment made whether by the recipient or any other person for such supply.
In the matter of Rajesh Rama Varma
(2020) TaxCorp(IDT) 4294 (AAR)
-
Method used for computation of profiteering in this case becomes an aberration and thus unacceptable.
DGAP vs. Smookey Kitchen Foods OPC Pvt. Ltd. (franchisee of M/s Subway Systems India Pvt. Ltd.)
(2020) TaxCorp(IDT) 4293 (NAA)
-
Online fantasy cricket of Dream 11 is a game of mere skill, as distinguished from a game of chance and hence, does not amount to gambling/betting.
Ravindra Singh Chaudhary vs. UOI & Ors.
(2020) TaxCorp(IDT) 4292 (HC-RAJASTHAN)
-
AAR - Goods or services used in installation of Renewable Power Generation Plant under the Renewable Energy Certificate (REC) scheme are eligible for proportionate ITC claim.
In the matter of Kumaran Oil Mill
(2020) TaxCorp(IDT) 4290 (AAR)
-
AAR - Benefit of the entry at SI.No. 3(v) of Notification no. 11/2017-C.T.(Rate) dated June 28 (Composite supply of works contract for railways), will be applicable to the Applicant subject to the works undertaken by them being 'Works Contract' as per Sec. 2(119) of the Act.
In the matter of ST Engineering Electronics Ltd.
(2020) TaxCorp(IDT) 4289 (AAR)
-
The Assessee was not entitled to carry forward and set off of unutilised Education Cess, Secondary and Higher Education Cess and Krishi Kalyan Cess against the GST Output Liability with reference to Section 140 of the CGST Act, 2017.
Assistant Commissioner of CGST and Central Excise and Ors. vs. Sutherland Global Services Pvt. Ltd. & 2 Ors.
(2020) TaxCorp(IDT) 4288 (HC-MADRAS)
-
The Applicant’s interpretation that post September 30, 2020, renting/leasing of all goods without operator should be falling under Heading 9973 is untenable in law.
In the matter of M/s Yulu Bikes Pvt. Ltd.
(2020) TaxCorp(IDT) 4285 (AAR)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.