-
ITC of CGST & SGST charged on composite accommodation service (by hotel), food and beverages (by outside caterers) and supply of rent-a-cab for pick up and drop (by event manager) shall be available and restriction u/s 17(5) shall not be attracted since the applicant will be using such inward supply as an element of outward supply of same category taxable as composite supplies.
In the matter of All Rajasthan Corrugated Board and Box Manufacturers Association
(2019) TaxCorp(IDT) 2889 (AAR)
-
Applicant, dealing in manufacturing of Milk, Ghee, Chhach, Butter, Dahi, Lassi, Ice Cream and related milk products, is a co-operative society registered under the Rajasthan Co-operative Societies Act, 1965 which is now governed by Rajasthan State Co-Op. Society Act, 2001.
In the matter of Jaipur Zila Dugdh Utpadak Sahakari Sangh Ltd.
(2019) TaxCorp(IDT) 2888 (AAR) · Section 51
-
Supply of goods like Central MCU and other equipment in high availability mode, client licenses, speakers are not of immovable nature and can be dismantled in general view.
In the matter of Vedant Synergy Pvt. Ltd.
(2019) TaxCorp(IDT) 2887 (AAR)
-
The decision making process had not been complied with by the Authority as it was necessary for the Authority to consider the submissions made by the parties before it and give its findings in the context of the submissions made. Ignoring a submission would render the order vulnerable to judicial review by this Court.
C.M.S. Info Systems Ltd. v/s. The Commissioner, CGST, Mumbai East & Ors.
(2019) TaxCorp(IDT) 2884 (HC-BOMBAY)
-
Rule 96 was for two purposes - the shipping bill that the exporter may file is deemed to be an application for refund of the integrated tax paid on the goods exported out of India and the claim for refund can be withheld only in the given contingencies.
Amit Cotton Industries vs. Principal Commissioner of Customs
(2019) TaxCorp(IDT) 2883 (HC-GUJARAT)
-
If the body is built on the chassis provided by the principal and the fabrication charges, including certain material consumed during the process of job work, have been charged then the activity amounts to Supply of Service and attracts 18% GST.
In the matter of M/s TATA Marcopolo Motors Ltd.
(2019) TaxCorp(IDT) 2882 (AAR)
-
Perfumed Deepam Oil (Not for Cooking), prepared by adding perfume to either a mixture of Gingely Oil, Palmoline Oil and Rice Bran Oil or to any one of these oils is covered under HSN 1518, taxable at 12%.
In the matter of M/s Sri Kanyakaparameshwari Oil Mils
(2019) TaxCorp(IDT) 2881 (AAR)
-
Different High Courts of the Country have taken divergent views in the matter and made observation that position in law should be clarified by the Apex Court.
Sapna Jain v. Union of India and Ors
(2019) TaxCorp(IDT) 2880 (HC-BOMBAY)
-
Notice in writ challenging constitutional validity of amendment to Section 140 of the CGST Act, 2017 which seeks to retrospectively disallow the transition and carry forward of Education Cess (EC) and Secondary and Higher Secondary Education Cess (SHEC) in the GST regime is issued by HC.
Grasim Industries Limited vs. Union of India
(2019) TaxCorp(IDT) 2879 (HC-GUJARAT)
-
Online Fantasy Sports Gaming of Dream 11 are not gambling services, Dream 11 is not in error in paying GST under entry 998439 for its on-line gaming activities, by paying applicable GST @18%.
Gurdeep Singh Sachar vs. Union of India
(2019) TaxCorp(IDT) 2877 (HC-BOMBAY)
-
ITC of the taxes paid on breakwater wall construction/re- construction which acts as a safety wall for jetty and cargo/ships is rejected.
In the matter of Konkan LNG Private Limited.
(2019) TaxCorp(IDT) 2876 (AAR)
-
The amount collected as membership subscription and admission fees from members by Rotary Club is liable to GST as the supply of services. Also, applicant disentitled to ITC on the tax paid on banquet and catering services for holding members meetings and various events absent satisfaction of provisions of Section 17(5) (b)(i).
In the matter of Rotary Club of Mumbai Queens Necklace.
(2019) TaxCorp(IDT) 2875 (AAR)
-
GSTR-3B is not a return in lieu of GSTR-3. Govt. had omitted the reference to GSTR-3B being “return in lieu of Form GSTR-3” after realizing its mistake vide Notification No.17/2017-Central Tax dated July 27, 2017.
AAP & Co. vs. Union of India
(2019) TaxCorp(IDT) 2871 (HC-GUJARAT)
-
Appellant is engaged in supplying food, laundry etc. and all these components are independent of each other and can be supplied separately, none of these are bundled together in a natural way and there appears to be no principal service.
In the matter of M/s Sarj Educational Centre
(2019) TaxCorp(IDT) 2870 (AAR)
-
A case of profiteering against Unicharm India Pvt. Ltd. (Respondent 1) in respect of sanitary napkin while observing that Respondent 1 increased the base-price in spite of the reduction in tax rate from 12% to NIL is upholded.
Director General of Anti-Profiteering vs. Unicharm India Pvt. Ltd.
(2019) TaxCorp(IDT) 2865 (AAR)
-
Activity of fabrication and mounting of Bus/Truck/Ambulance body on the chassis supplied by the Principal is taxable at 18%.
In the matter of Sanghi Brothers (Indore) Private Limited
(2019) TaxCorp(IDT) 2864 (AAR)
-
Services of imparting skill training to various candidates enrolled under the program organized by a society namely Uttar Pradesh Skill Development Corporation (UPDSC) is not exempt.
In the matter of Network for Information & Computer
(2019) TaxCorp(IDT) 2863 (AAR)
-
Any question relating to constitutional validity of the Notifications issued is not within the ambit of the jurisdiction of this Authority.
In the matter of E-DP Marketing Private Limited
(2019) TaxCorp(IDT) 2862 (AAR)
-
‘Hydraulic Kits’ containing Hydraulic cylinder and wet kit (with or without pump) are classifiable under heading 8412 and taxable at 18%.
In the matter of Hyva India Pvt. Ltd.
(2019) TaxCorp(IDT) 2861 (AAR)
-
Lists Hardcastle Restaurant’s (operating restaurants under McDonald’s brand name) writ petition challenging the National Anti- Profiteering Authority (NAA) order, for hearing on August 16.
Hardcastle Restaurants Private Limited v/s. Union of India and Ors.
(2019) TaxCorp(IDT) 2860 (HC-BOMBAY)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.