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The consideration for the supply of goods or services may be paid by the recipient or by any other person.
In the matter of Indian Institute of Corporate Affairs
(2019) TaxCorp(IDT) 2944 (AAR)
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Amount received by registered society for improving infrastructure in villages not in nature of grant-in-aid, liable to GST
In the matter of Indian Institute of Corporate Affairs
(2019) TaxCorp(IDT) 2943 (AAR)
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The penal charges/ penalty does not qualify as interest, thereby do not qualify for exemption.
In the matter of Bajaj Finance Ltd.
(2019) TaxCorp(IDT) 2942 (AAR)
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Order passed by AAR in respect of classification of fan coil units (FCU) used in Heating, Ventilation and Air Conditioning (HVAC) System under HSN Code 8415 is upheld.
In the matter of Bhutoria Refrigeration Pvt. Ltd.
(2019) TaxCorp(IDT) 2941 (AAR)
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The activities of the applicant are carried out in conjunction with each other and can be naturally bundled in the ordinary course of business as all the activities performed viz. advertising, PR, promotional activities, Sponsorship, Trade Shows, demonstrating offerings etc. are intended to identify the potential subscriber of the Sabre System.
In the matter of Sabre Travel Network India Pvt. Ltd.
(2019) TaxCorp(IDT) 2940 (AAR)
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The entire gamut of services supplied by the respondent for a lump sum under Marketing Service Agreement are not ‘naturally bundled’ and therefore constitute mixed supply fall under Research & Development services having SAC 9981 and Other miscellaneous services bearing SAC 9997.
In the matter of Asahi Kasei India Pvt. Ltd.
(2019) TaxCorp(IDT) 2939 (AAR)
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The assessee was entitled to 9% per annum interest from the date of filing of the GSTR-03 on the aggregate amount of refund.
Saraf Natural Stone vs. Union of India
(2019) TaxCorp(IDT) 2935 (HC-GUJARAT)
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The legislative intent reflected from a purposeful reading of the provisions underlying section 140 alongside the provisions of section 73 and Rules 117 and 121 is that even a wrongly reflected transitional credit in an electronic ledger on its own is not sufficient to draw penal proceedings until the same or any portion thereof, is put to use so as to become recoverable.
Commercial Steel Engineering Corporation vs. The State of Bihar
(2019) TaxCorp(IDT) 2932 (HC-PATNA) · Section 73
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Goods in a Bonded Warehouse, which is a customs-controlled warehouse, has not been cleared for home consumption and would be covered by Clause 8(a) of Schedule III to the CGST Act, 2017 thereby being exempt from GST.
In the matter of Wilhelmson Maritime Services Private Limited
(2019) TaxCorp(IDT) 2931 (AAR)
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Pharmacy run by hospital dispensing medicine to outpatients or bye standers or others can be treated as individual supply of medicine and it is not complete full chain of treatment activity as given to the admitted inpatients for the specific illness by the Doctors or Hospitals.
In the matter of Terna Public Charitable Trust
(2019) TaxCorp(IDT) 2930 (AAR)
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Services provided would be exempt since it falls under the various exempt services in the article 243 W of the constitution of India as well as services rendered to a local authority.
In the matter of Vidarbha Infotech Pvt. Ltd.
(2019) TaxCorp(IDT) 2929 (AAR)
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Door-handle, Fittings made of plastic for motor vehicle’s doors such as bracket, housing, bracket housing, stator, gasket and Glove box locking are classifiable under Chapter 3926 taxable at 18% GST.
In the matter of Nexture Technologies Private Limited
(2019) TaxCorp(IDT) 2928 (AAR)
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Refrains from examining whether liability to pay tax in respect of various services rendered by applicant to their group company situated abroad can be assessed based on taxability as accorded to Zero-rated supply.
In the matter of Cummins Technologies India Private Limited
(2019) TaxCorp(IDT) 2927 (AAR)
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Applicant is supplying services falling under SAC 998386 and the subject transaction is therefore covered under Entry 21 of Notification No. 11/2017-Central Tax (Rate) dated June 28, 2018 liable to 18% GST.
In the matter of Colo Color
(2019) TaxCorp(IDT) 2926 (AAR)
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Directs Revenue to redress the grievance of petitioner by allowing him to file GST TRAN-2 on or before April 30, 2019.
Wipro Enterprises Private Ltd. vs. Union of India and Ors.
(2019) TaxCorp(IDT) 2925 (HC-GUJARAT)
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Release of goods and vehicle detained u/s 130 of the CGST Act, 2017 pending the confiscation proceedings, subject to the writ applicant executing a personal bond of tax amount and penalty is ordered.
M.K. Traders vs. Union of India
(2019) TaxCorp(IDT) 2924 (HC-GUJARAT)
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Directs the Revenue to ensure that the petitioner’s application before the Nodal Officer regarding inadvertent error in filing TRAN-1 may be called upon by him and pass appropriate orders on it expeditiously.
Ganpati Advisory Limited vs. Union Of India And Others
(2019) TaxCorp(IDT) 2923 (HC-ALLAHABAD)
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Assessee be correspondingly permitted to file the return in TRAN-2 and the penalty and interest for late filing of GSTR-3B be waived off.
Blue Bird Pure Pvt. Ltd. vs. Union of India & Ors.
(2019) TaxCorp(IDT) 2922 (HC-DELHI)
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Till the next date, assessee will not be required to furnish information to the DGAP pursuant to the impugned notice other than information pertaining to the Complained Product.
Reckitt Benckiser India Private Limited vs. Union of India
(2019) TaxCorp(IDT) 2921 (HC-DELHI)
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The use of plastic does not alter the position of the product and it still predominantly remains a product manufactured of iron and steel and therefore declares that it should be taxed under chapter 7323- articles of iron and steel’ at 12% rather than being regarded as a plastic mug taxed under chapter 3924- articles of plastic’ at 18%.
In the matter of R.K. Industries.
(2019) TaxCorp(IDT) 2915 (AAR)
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