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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)
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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)
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‘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)
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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)
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Powdered compound preparation not classifiable as ‘diabetic food’ even if it is advertised as having multiple benefits.
In the matter of Sun Pharmaceutical Industries Ltd.
(2019) TaxCorp(IDT) 2859 (AAR)
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Application seeking an advance ruling on admissibility of ITC in respect of capital goods received prior to July 1, 2017 is rejected.
In the matter of Bauli India Bakes and Sweets Private Limited
(2019) TaxCorp(IDT) 2858 (AAR)
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Supplying additional packs of cigarettes along with the regular supply of cigarettes of a particular quantity, without receiving any additional consideration for the additional packs as a part of brand promotion scheme would not be leviable to GST.
In the matter of Golden Tobacco Limited
(2019) TaxCorp(IDT) 2857 (AAR)
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Application seeking clarification on classification of imported inputs by applicant engaged in manufacturing of various types of fasteners and other accessories for a variety of industries is rejected.
In the matter of A Raymond Fasteners India Pvt. Ltd.
(2019) TaxCorp(IDT) 2856 (AAR)
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Applicant’s service of operating Gaming Zone in a mall is taxable at 28%.
In the matter of Bandai Namco India Private Limited
(2019) TaxCorp(IDT) 2855 (AAR)
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Gudakhu manufactured by the appellant for use as a toothpaste is classifiable under residuary tariff item 2403 9990.
In the matter of Aravind Kumar Agrawal
(2019) TaxCorp(IDT) 2853 (AAR)
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AAR order extending exemption to specified institutions is not applicable to OEM suppliers of imported equipment.
In the matter of Indian Institute of Science Education and Research
(2019) TaxCorp(IDT) 2852 (AAR)
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Bail application of a Raipur based person, arrested for creating, owning, operating, controlling and managing firms which were the beneficiaries of circular/ semi-circular transactions to the tune of allegedly Rs. 500 crores that deprived the Govt. of more than Rs. 100 crores in GST revenue is rejected.
Pankaj Agrawal vs. Union of India
(2019) TaxCorp(IDT) 2851 (HC-CHHATTISGARH)
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Supplier is not liable to pay GST on renting of dwelling units for residential purpose.
In the matter of Borbheta Estate Pvt Ltd
(2019) TaxCorp(IDT) 2850 (AAR)
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Service of providing conservancy/solid waste is exempt from the payment of GST.
In the matter of Time Tech Waste Solutions Private Limited
(2019) TaxCorp(IDT) 2849 (AAR)
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Confirms case of profiteering against the Respondent dealing in vitrified tiles, directs deposit of profiteered amount of Rs. 54.67 lakhs.
Director General of Anti-Profiteering vs. Adarsh Marbles
(2019) TaxCorp(IDT) 2848 (NAA)
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A case of profiteering in respect of footwear while holding that benefit of rate reduction was not passed was upholded by NAA.
Director General of Anti-Profiteering vs. Pinky Sales
(2019) TaxCorp(IDT) 2847 (NAA)
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ITC on expenses incurred towards promotional schemes of Loyalty Program and goods given as Brand Reminders by applicant, engaged in supply of pharmaceutical goods and services was disallowed by AAR.
In the matter of Sanofi India Ltd.
(2019) TaxCorp(IDT) 2846 (AAR)
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Clinical Research services proposed to be provided by the applicant to entities located outside India is not eligible to be treated as an ‘export of service’ u/s 2(6) of IGST Act, 2017 but liable to CGST and SGST as the location of supplier and place of supply is in the same State.
In the matter of Cliantha Research Limited.
(2019) TaxCorp(IDT) 2845 (AAR)
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Applicant’s services provided under vocational training courses recognized by National Council for Vocational Training (NCVT) or Jan Shikshan Sansthan (JSS) are not exempt.
In the matter of The Leprosy Mission Trust of India.
(2019) TaxCorp(IDT) 2844 (AAR)
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Profiteering in respect of the supply of “Sanitary Napkins” while finding that benefit of tax reduction was not passed was upholded by NAA.
Director General of Anti-Profiteering v. Bhutani International Medicos
(2019) TaxCorp(IDT) 2843 (NAA)
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