GST landmark rulings

1. AAR · 21 Jul 2020
   Taxability arises in state of Gujarat as supply is in Gujarat, E-way Bill is issued from Gujarat as well as tax assessment and audit will also be in Gujarat and thereby said ruling shall be decided by Gujarat Tax Authoritiy.

   In the matter of Apar Industries Limited

   (2020) TaxCorp(IDT) 4002 (AAR)

2. Delhi High Court · 21 Jul 2020
   Petitioner is allowed to deposit the principal profiteered amount in six equated monthly instalments starting from August 15, 2020.

   Samsonite South Asia Pvt. Ltd. vs. UOI & Ors.

   (2020) TaxCorp(IDT) 4000 (HC-DELHI)

3. Anti-profiteering Authority · 20 Jul 2020
   Provision of facilities is not covered in anti-profiteering measures provided in CGST Rules/Act, hence, said issue cannot be resolved by this Authority.

   DGAP vs. Adarsh Thought Works Pvt. Ltd.

   (2020) TaxCorp(IDT) 3996 (NAA)

4. Gujarat High Court · 20 Jul 2020
   The interests of justice would be best served if the declaration submitted by the Assessee in October, 2019 along with September, 2019 is treated as discharge of Assessee’s liability of August, 2017 within the period stipulated under the GST laws.

   Vishnu Aroma Pouching Pvt Ltd vs. Union of India

   (2020) TaxCorp(IDT) 3995 (HC-GUJARAT)

5. AAR · 17 Jul 2020
   ITC availed as per the conditions specified therein shall be allowed for discharging the liability towards supply of coal and supply of coal handling and distribution charges.

   In the matter of Agarwal Coal Corporation Pvt. Ltd.

   (2020) TaxCorp(IDT) 3991 (AAR)

6. AAR · 17 Jul 2020
   Construction of swimming pools/wave pools/machine room are independent items and not support structure for a plant and only civil structures thus, not eligible for ITC.

   In the matter of Atriwal Amusement Park

   (2020) TaxCorp(IDT) 3990 (AAR)

7. AAR · 17 Jul 2020
   Applicant shall not be entitled to avail ITC of tax paid on lift to be installed in hotel building which in turn is used for providing taxable service.

   In the matter of Jabalpur Hotels Private Limited

   (2020) TaxCorp(IDT) 3989 (AAR)

8. Delhi High Court · 17 Jul 2020
   Assessee is directed to file a comprehensive application manually with Revenue seeking payment of the outstanding interest on the balance.

   ESS AAR Automotive Pvt Ltd vs. Union of India & Ors.

   (2020) TaxCorp(IDT) 3988 (HC-DELHI)

9. Delhi High Court · 17 Jul 2020
   Petitioner also prayed for declaration to declare the Rule 117 of the CGST Rules, 2017 providing time limit to file TRAN-1 as ultra vires and in violation of Section 140 of the CGST Act.

   Balaji Implex vs. Union of India & Ors.

   (2020) TaxCorp(IDT) 3987 (HC-DELHI)

10. AAR · 16 Jul 2020
    The services provided by applicant are exempt as per Notification no. 12/2017 as further amended by Notification No. 32/2017.

    In the matter of M/s. Zigma Global Environ Solutions Private Limited.

    (2020) TaxCorp(IDT) 3977 (AAR)

11. Anti-profiteering Authority · 15 Jul 2020
    Commissioner CGST/SGST Maharashtra is directed to ensure that the amount profiteered by the Respondent is deposited in the Consumer Welfare Fund

    DGAP vs. Neeva Foods Pvt. Ltd

    (2020) TaxCorp(IDT) 3976 (NAA)

12. AAR · 15 Jul 2020
    Applicant is a society which consists of 9 members out of which 7 are officers/employees of the Government of Andhra Pradesh that qualifies for 77% of Government control falling short of the designated 90% as required by the Act.

    In the matter of Sri Satya Sai Water Supply Project Board

    (2020) TaxCorp(IDT) 3975 (AAR)

13. AAR · 15 Jul 2020
    In case of sale or transfer, the transferor can transfer unutilised ITC to the transferee, which is lying in his electronic credit ledger, by filing Form GST ITC-02.

    In the matter of Shilpa Medicare Limited

    (2020) TaxCorp(IDT) 3971 (AAR)

14. AAR · 15 Jul 2020
    Services provided to recipient located outside India shall attract IGST as per Section (7)(5)(c).

    In the matter of DKV Enterprises Private Limited

    (2020) TaxCorp(IDT) 3970 (AAR)

15. AAR · 15 Jul 2020
    Government of India has declared Imli which is hindi nomenclature for tamarind as forest produce.

    In Sri Venkata Vijaya Durga Traders

    (2020) TaxCorp(IDT) 3969 (AAR)

16. AAR · 15 Jul 2020
    Supply of print on flex is classifiable under HSN 4911 and attracts rate of 12% in terms of Sl. No 132 of Schedule II of Notification No. 1/2017- Central Tax (Rate) dated June 28, 2017.

    In the matter of Sree & Co.

    (2020) TaxCorp(IDT) 3968 (AAR)

17. AAR · 14 Jul 2020
    Rail Land development Authority is leasing parcels of land which is for commercial function and said service is classifiable under HSN 997212 attracting GST @18%.

    In the matter of Hazari Bagh Builders Pvt. Ltd.

    (2020) TaxCorp(IDT) 3967 (AAR)

18. AAR · 14 Jul 2020
    Such vessel charter hire charges shall attract 5% IGST vide Notification No. 1/2018-IT (Rate) dated January 25, 2018 read with Notification No. 8/2017-IT (Rate) dated June 28, 2017 as amended from time to time.

    In the matter of Ocean Sparkle Limited

    (2020) TaxCorp(IDT) 3966 (AAR)

19. AAR · 14 Jul 2020
    In order to levy an effective rate of 5%/12%, conditions stipulated are that cost of fuel is included in the consideration charged from the service recipient and credit of input tax charged goods or services used exclusively in supplying such service has not been taken.

    In the matter of M/s. Andhra Pradesh State Road Transport Corporation (APSRTC)

    (2020) TaxCorp(IDT) 3965 (AAR)

20. AAR · 14 Jul 2020
    The supply of imported mud- chemicals and additives shall be classifiable as supply of goods and benefits under Customs Notification to qualify for concessional rate is available subject to fulfilment of specified conditions.

    In the matter of M/s Halliburton Offshore Services Inc. (Oil India)

    (2020) TaxCorp(IDT) 3964 (AAR)

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