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The location of supplier and the place of supply fall under different states and the supply qualifies as inter-State supply.
In the matter of Penna Cement Industries Ltd.
(2020) TaxCorp(IDT) 3926 (AAR)
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Parlour would fall within the terms eating joint and the supply of ice cream along with the service activities by the applicant are Restaurant service as per para 4(xxxii) of Notification No. 11/2017-CT(R) dated June 28, 2017.
In the matter of Sri Venkateshwara Agencies
(2020) TaxCorp(IDT) 3925 (AAR)
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In case of Poly Propylene Extrusion Yarn, Poly Propylene Texturized Yarn and Polyester Texturized Yarn which are not put up for retail sale, same shall be classified under CTH 5402 otherwise same shall be classifiable under CTH 5406 which shall be attracting tax rate at 18%GST upto June 28, 2017 and thereafter 12%.
In the matter of Global Textile Alliance India Pvt. Ltd.
(2020) TaxCorp(IDT) 3923 (AAR)
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Respondent’s submissions and accompanying data are voluminous and require thorough scrutiny and may entail a revised mathematical computation of profiteering amount.
DGAP vs. Lifestyle International Pvt. Ltd.
(2020) TaxCorp(IDT) 3915 (NAA)
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Parota is neither khakhra, plain chapatti nor roti, as khakhra, roti are completely cooked preparations and do not require any processing for human consumption, hence are ready to eat food preparations whereas parota requires further processing for human consumption.
In the matter of ID Fresh Food (India) Pvt. Ltd.
(2020) TaxCorp(IDT) 3914 (AAR)
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Human activity on side of supplier is focused on whole environment, i.e. whole test center and not on specific need of individual test takers, while making a reference to Guidelines issued by VAT Committee of European Commission.
In the matter of NCS Pearson Inc.
(2020) TaxCorp(IDT) 3913 (AAR)
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The Applicant is a chemical or allied industry. In terms of Notification No. 1/2017 CT, the classification has to be decided on the basis of the First Schedule to the Customs Tariff Act, 1975, thus, attracts 18% GST.
In the matter of M/s Pratham Agro Vet Industries
(2020) TaxCorp(IDT) 3899 (AAR)
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Milk brought to process by the said Pouch Filling Machine would have already gone under various processes of filtration, straining, chilling, pasteurizing, cream processing, standardising curding etc. and the essential characteristics of milk would have been already altered, therefore the said machinery cannot be said to be used for processing agricultural produce.
In the matter of M/s. Magnam Netlink Private Limited
(2020) TaxCorp(IDT) 3898 (AAR)
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As per explanatory notes, Heading 3923 covers all articles of plastics commonly used for the packing or conveyance of all kinds of products and includes boxes, crates, cases, sacks and bags.
In the matter of Mount Fab Packaging LLP.
(2020) TaxCorp(IDT) 3897 (AAR)
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The subject application cannot be admitted as per the provisions of section 95 of the GST Act.
In the matter of Futuredent (earlier known as Famdent)
(2020) TaxCorp(IDT) 3885 (AAR)
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Revenue has filed appeal against said judgment which is pending in SC.
In the matter of Ashish Arvind Hansoti
(2020) TaxCorp(IDT) 3884 (AAR)
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The PO is an extension of the Foreign HO thus, both are same under the GST legislation and there exists employer-employee relationship between the PO and the Expat employees.
In the matter of M/s Hitachi Power Europe GmbH
(2020) TaxCorp(IDT) 3883 (AAR)
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If the Competent Authority reaches to conclusion that the relief sought by the Petitioner is admissible, consequential release should be allowed and if the situation is other way round Petitioner should be afforded an opportunity of hearing.
Bright-Vijaywargi vs. Union of India & Ors.
(2020) TaxCorp(IDT) 3881 (HC-P&H)
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On account of non-constitution of the Tribunal and its Benches in various States and UTs, the Government has issued CGST(Ninth Removal of Difficulties) Order, 2019 which states that in such a situation, the three months' period of filing an Appeal, shall be considered to be the date on which the President or the State President, as the case may be, of the Appellate Tribunal after its constitution under Section 109, enters office.
Polo International vs. State of U.P.
(2020) TaxCorp(IDT) 3880 (HC-ALLAHABAD)
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During pendency of the appeal Petitioner may prefer an application u/s 67(6) for the interim release of vehicle.
Associated Road Carriers Ltd. vs. State of Gujarat
(2020) TaxCorp(IDT) 3879 (HC-GUJARAT)
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Copy of SC order staying operation of Delhi HC ruling in Brand Equity, wherein the HC had read down Rule 117 of CGST Rules to the extent it prescribes time limit for availing transitional credit.
UOI vs. Brand Equity Treaties Ltd. & Ors.
(2020) TaxCorp(IDT) 3853 (SC)
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Sale of developed plots would be covered under the clause construction of a complex intended for sale to a buyer applicable to GST.
In the matter of Shree Dipesh Anilkumar Naik
(2020) TaxCorp(IDT) 3852 (AAR)
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Revenue is directed to permit assesse to upload TRAN-I on or before 30.06.2020 and in case it fails to do so, the assessee would be at liberty to avail ITC in question in GSTR-3B of July 2020.
Amba Industrial Corporation vs. UOI & Anr.
(2020) TaxCorp(IDT) 3851 (HC-P&H)
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The Commissioner of Taxes, Tripura directed to release the goods on provisional basis upon furnishing security in the form of a bank guarantee equivalent to the amount of tax which triggered filing of this Petition.
Sri Gopikrishna Infrastructure Pvt. Ltd vs. The State of Tripura and Ors.
(2020) TaxCorp(IDT) 3850 (HC-Tripura)
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As all the documents are already in possession of the police, whether the Petitioner was a part of the entire gamut or was made scapegoat, can be ascertained once he joins the investigation vis a vis the documentary evidence already seized.
Abhishek Modgil vs. State of U.T. Chandigarh
(2020) TaxCorp(IDT) 3849 (HC-P&H)
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