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Once the goods imported are cleared by the Customs authorities, all the provisions of the Customs Law cease to be applicable therefore, it is clear that the activity of import of drill bits by the Applicant is a distinct activity of supply of goods in the course of inter-state trade.
In the matter of M/s Halliburton Offshore Services Inc (Drill Bits)
(2020) TaxCorp(IDT) 3963 (AAR)
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If Banking Company strictly complies with Rule 38 of CGST Rules, 2017 then instead of complying with Section 17(2), the benefit availed directly from Section 17(4) by the applicant is lawful.
In the matter of Uttar Bihar Gramin Bank
(2020) TaxCorp(IDT) 3962 (AAR)
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As per Section 3 of Transfer of Property Act, 1982, chit fund does not come under the purview of actionable claims.
In the matter of Ushabala Chits Private Limited
(2020) TaxCorp(IDT) 3961 (AAR)
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The services provided by applicant is not a service by way of education as a part of curriculum for obtaining a qualification recognized by any law for the time being in force.
In the matter of Master Minds
(2020) TaxCorp(IDT) 3960 (AAR)
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Herein location of supplier is Goa and in terms of section 10 (1) (b) of the IGST Act place of supply will be outside Goa as goods are supplied on behalf of a registered person outside Goa to a place in Goa.
In the matter of High Tech Refrigeration & Air Conditioning Industries
(2020) TaxCorp(IDT) 3957 (AAR)
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Merely classifying any goods as essential commodity will not be the criteria for exempting such goods from GST.
In the matter of Springfields (India) Distilleries
(2020) TaxCorp(IDT) 3956 (AAR)
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Income arising out of screening/exhibition of cinematograph films in multiplexes is subjected to entertainment tax of 17.30% which was built into the cost of tickets, however post GST, said entertainment tax was subsumed into GST and rate was fixed at 28%.
DGAP vs. M/s Prasad Media Corporation Pvt. Ltd.
(2020) TaxCorp(IDT) 3950 (NAA)
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Provision of services in relation to Town planning and Urban planning are pure services covered under Article 243W as functions entrusted to Municipality. Therefore, as per Sl. No. 3 of Notification No. 12/2017- Central Tax (Rate) dated June 28, 2017 the services are exempt from GST.
In the matter of Core Project Engineers & Consultants Private Limited
(2020) TaxCorp(IDT) 3949 (AAR)
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As per provisions of Section 13(2)(b) of CGST Act, time of supply will be provision of service if the invoice is not raised within prescribed period.
In the matter of WoodKraft India Limited
(2020) TaxCorp(IDT) 3945 (AAR)
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Section 95 of CGST Act states that this authority can give a ruling in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant.
In the matter of CEAT Limited
(2020) TaxCorp(IDT) 3944 (AAR)
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The applicant only cleans and adds flavours to the corn kernels and they do not undergo any processes as per Chapter 7,8 or 11 and even after adding salt, oil and flavours/spices, the essential nature of product still remains as corn kernels i.e the seeds of maize plant.
In the matter of Gourmet Popcornica LLP
(2020) TaxCorp(IDT) 3943 (AAR)
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As per section 2(84) a registered co-operative society is a person within the meaning of the term person and there are two distinct persons (a) Co-operative Housing Society and (b) Member.
In the matter of Apsara Co-operative Housing Society Limited
(2020) TaxCorp(IDT) 3942 (AAR)
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The provisions of search and seizure as contained in section 100 (4) of the CrPC is applicable which provides for presence of two or more independent and respectable inhabitants of the locality as witness to the search.
Subash Joshi & Anr. vs. Director General of GST Intelligence (DGGI) & Ors.
(2020) TaxCorp(IDT) 3940 (HC-MP)
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The availment of credit of the taxes paid by the Lessee does not affect the liability of the registered taxpayer to pay the taxes.
Allied Engineers & Builders Pvt. Ltd. vs. Muthoot Finance Ltd. & Anr.
(2020) TaxCorp(IDT) 3939 (HC-GUJARAT)
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The legality and validity of the show cause should fail having regard to the scope of judicial review and the challenge to the validity of Rule 142(1) (a) of the Rules should also fail.
Mahavir Enterprise vs. Assistant Commissioner of State Tax
(2020) TaxCorp(IDT) 3938 (HC-GUJARAT)
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Petitioner's Hardcastle Restaurants are allowed to withdraw writ petition and agitate all its contentions before National Anti-Profiteering Authority.
Hardcastle Restaurants Pvt. Ltd. & Anr. vs. UOI & Anr.
(2020) TaxCorp(IDT) 3933 (HC-DELHI)
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Appropriate authority shall give a hearing to the petitioner and thereafter pass a speaking order on the aforesaid application.
Sotheby’s Art Services (India) Pvt. Ltd. vs. UOI
(2020) TaxCorp(IDT) 3930 (HC-BOMBAY)
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Unconditional ad-interim stay is granted on recovery of interest u/s 50 of the GST Act.
Sahara Hospitality vs. State of Maharashtra
(2020) TaxCorp(IDT) 3929 (HC-BOMBAY)
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The legal requirement is abundantly clear that in the event of a benefit of Input Tax Credit or reduction in the rate of tax, there must be a commensurate reduction in prices of the goods or services.
DGAP vs. Phillips India Ltd.
(2020) TaxCorp(IDT) 3928 (NAA)
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Respondent has passed on benefit to the end user/final consumer by reducing MRP to the extent of GST rate reduction.
DGAP vs. Tanya Enterprises (Vini Cosmetics)
(2020) TaxCorp(IDT) 3927 (NAA)
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