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GST is required to paid on the work of operating Citizen Facilitation Centres on behalf of Municipal Corporation.
In the matter of VFS Global Services Pvt. Ltd.
(2019) TaxCorp(IDT) 3141 (AAR)
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Amount collected by Rotary Club, towards convenience of members and pooled together for paying meeting expenses, communication expenses, RI per capita dues, Magazine subscription fees, district per capita dues and deposited in a single bank account, is liable to GST.
In the matter of Rotary Club of Mumbai Western Elite
(2019) TaxCorp(IDT) 3140 (AAR)
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The prize money received from the horse race conducting entities, constitutes supply u/s 7 of the CGST Act, liable to GST at 18%.
In the matter of Vijay Baburao Shirke
(2019) TaxCorp(IDT) 3139 (AAR)
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Recovery of 50% of Parental Health Insurance Premium by the applicant from its employees does not amount to supply of service.
In the matter of Jotun India Pvt. Ltd.
(2019) TaxCorp(IDT) 3138 (AAR)
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Supply by Duty Free Shops (DFSs) to the outbound passenger constitutes exports, consequently, becomes a zero-rated supply in terms of section 16(1) of IGST Act, eligible for 100% ITC.
In the matter of Sandeep Patil vs. Union of India and Others
(2019) TaxCorp(IDT) 3132 (HC-BOMBAY)
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Filters (air filters, oil filters, fuel filters, etc) supplied by the applicant directly to the Indian Railways, shall be classifiable under Heading 8421.
In the matter of Parker Hannifin India Pvt. Ltd.
(2019) TaxCorp(IDT) 3131 (AAR)
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Application relating classification of tobacco u/s 98(2) of the CGST/ TNGST Act 2017 is rejected, since the same issue is already pending before the Jurisdictional authority.
In the matter of A.M. Abdul Rahman Rowther & Co.
(2019) TaxCorp(IDT) 3129 (AAR)
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Applicant’s supply of desktops consisting of CPU, monitor, keyboard and mouse is classifiable under CTH 8471 taxable at the rate of 18% GST .
In the matter of HP India Sales Private Limited.
(2019) TaxCorp(IDT) 3127 (AAR)
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The GST Council is directed to examine the grievance of the petitioner w.r.t technical glitch faced while filing TRAN-2, and allow him to file the return either electronically or manually.
Baril Marketing Pvt. Ltd. vs. Union of India and ors.
(2019) TaxCorp(IDT) 3122 (HC-GAUHATI)
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Reimbursements received towards employees’ salary, office rent, other office expenses such as telephone, electricity, purchasing computers, internet, travel etc. is nothing but additional consideration charged for supply, hence liable to GST as per Section 15 of the CGST Act, 2017.
In the matter of Maans Marine Cargo
(2019) TaxCorp(IDT) 3089 (AAR)
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Works contract for construction of residential quarters merits classification under SAC 9954, and is taxable at 18%.
In the matter of Madhya Pradesh Power Generating Company Limited.
(2019) TaxCorp(IDT) 3088 (AAR)
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Applicant needs to contribute 30% and 2% of royalty towards District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET), respectively towards rehabilitation of affected areas/people as a result of the mining operations being carried out. Payment made to these trusts is nothing but addition to royalty itself and such payments are part of the original supply i.e. mining rights given by Central Govt. to the applicant. Amount payable to DMF and NMET are nothing but payments of royalty, albeit by a different name and said supply is taxable under reverse charge basis.
In the matter of NMDC Limited.
(2019) TaxCorp(IDT) 3087 (AAR)
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Applicant’s services in respect of conducting examination is a Composite Supply u/s 2(30) of CGST Act, 2017.
In the matter of Attest Testing Services
(2019) TaxCorp(IDT) 3086 (AAR)
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Supply of all services to Educational Institutions is not exempt, accordingly the proposed activity i.e. holding of educational conference/ gathering of students, faculty, and staff of other schools cannot be treated as services provided by an educational institution to its students and staff of other schools in terms of Entry 66.
In the matter of Emrald Heights International School
(2019) TaxCorp(IDT) 3085 (AAR)
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Nano Rechargeable LED Torch Light is classified under chapter heading 8513, and taxable with 18% GST.
In the matter of Prakash Chand Jain
(2019) TaxCorp(IDT) 3084 (AAR)
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Marine Duty Hydraulic Equipment fitted on a Barge is taxable at 5% as Parts of goods under heading 8901.
In the matter of Fluid Power Pvt. Ltd.
(2019) TaxCorp(IDT) 3083 (AAR)
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Section 92 of the CGST Act clearly contemplates that GST may be levied on and collected from the Court Receiver with respect to a business under its control provided that the taxable event of ‘supply’ for such levy of GST has taken place. Therefore, the real issue to be determined in the facts of the present case is the effect of payment of royalty by the Defendant to the Court Receiver as a condition for remaining in possession of the Suit Premises.
Bai Mumbai Trust vs. Suchitra wd/o. Sadhu Koraga Shetty
(2019) TaxCorp(IDT) 3082 (HC-BOMBAY)
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The appellate tribunal is constituted also to see whether the legal principles and the decision making process are correct and fair. The expert members who are not well trained in law, cannot be permitted to overrule the judicial Member on these aspects. While deciding issues as to whether the decision making process by the adjudicating authority or the appellate authority was just, fair and reasonable and to decide issues regarding interpretation of notifications and sections under the CGST Act a properly trained judicially mind is necessary which the experts will not have, hence the number of expert members therefore cannot exceed the number of judicial Members on the bench.
Revenue Bar Association and Other vs. Union of India
(2019) TaxCorp(IDT) 3081 (HC-MADRAS)
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Tax is payable on the entire contract value without deduction of value of the material provided by the contractee in a works contract for constructing building.
In the matter of Tejas Constructions & Infrastructure Private Limited.
(2019) TaxCorp(IDT) 3078 (AAR)
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Notice is issued to Revenue in writ challenging order of Tamil Nadu Authority for Advance Ruling (AAR) which denied exemption on contribution received by a Resident Welfare Association (RWA) where such contribution exceeded Rs. 7500 per month.
TVH Lumbini Square vs. Union of India
(2019) TaxCorp(IDT) 3073 (HC-MADRAS)
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