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Service of ‘hiring of diesel-hydraulic shunting locomotive’ on lease for placement/shunting of rakes from sidings/terminal of Indian Railways to factory premises of company is taxable at 18%.
In the matter of Champa Nandi
(2019) TaxCorp(IDT) 2842 (AAR)
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Work for filling in the compound, tank, low land, etc. with silver sand and earthwork in layers including spreading and compacting the same is a ‘works contract’.
In the matter of Ashis Ghosh
(2019) TaxCorp(IDT) 2841 (AAR)
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A case of profiteering in respect of villa booked in Respondent’s project ‘City Park’ is upholded by NAA.
Director General of Anti- Profiteering vs. Sun Infra Services Pvt. Ltd.
(2019) TaxCorp(IDT) 2838 (NAA)
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Notice in writ petition challenging levy of IGST on import of goods under provisions of Section 3(7) of Customs Tariff Act, 1975 (CTA) and Section 5 & 7(2) of IGST Act, 2017 is issued.
Sanathan Textile Pvt. Ltd. vs. UOI
(2019) TaxCorp(IDT) 2835 (HC-BOMBAY)
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AAR - For discharging liability under ‘reverse- charge, registration u/s 24 is mandatory irrespective of exclusive exempt supply.
Upholds mandate to register for discharging liability under ‘reverse- charge’, irrespective of exclusive exempt supply
(2019) TaxCorp(IDT) 2834 (AAR)
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Applicant’s packaging materials viz. cut to size blanks with corrugation and having requisite creases at designated places, supplied to the customer in flat form with folding classifiable under HSN 4819, taxable at 12% ; Printing materials which are in flat form covered under 4823, taxable at 18%.
In the matter of TCPL Packaging Limited
(2019) TaxCorp(IDT) 2833 (AAR)
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Exemption in respect of ‘Liquidated damages’ for delayed delivery of goods or services and ‘Security deposit’ forfeited of suppliers due to non-fulfilment of certain contract conditions is not available to applicant.
In the matter of General Manager Ordnance Factory Bhandara
(2019) TaxCorp(IDT) 2831 (AAR)
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18% GST under HSN 85372000 is levied on a turnkey project involving supply, installation, testing and commissioning of Supply of Relay & Protection Panels and Substation Automation System, as a composite contract.
In the matter of NR Energy Solutions India Pvt. Ltd.
(2019) TaxCorp(IDT) 2830 (AAR)
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Supply of printing service of examination items, railway tickets & cheques; taxability rules.
In the matter of Orient Press Limited
(2019) TaxCorp(IDT) 2829 (AAR)
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Applicant can apply Rule 28 of the GST Rules, 2017 to determine the value of supply of goods for supply of goods by one distinct entity (factory/ depot) as defined u/s 25(4) of the CGST Act, 2017 to another distinct entity having same PAN.
In the matter of Kansai Nerolac Paints Limited
(2019) TaxCorp(IDT) 2828 (AAR)
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Place from where the applicant makes a taxable supply of goods shall be his location.
In the matter of Aarel Import Export Private Limited.
(2019) TaxCorp(IDT) 2827 (AAR)
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Applicant need not take separate registration in each State where the goods are imported and stored in godowns.
In the matter of Gandhar Oil Refinery (India) Limited
(2019) TaxCorp(IDT) 2826 (AAR)
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Marine engines, marine gear box and marine generators, taxable at 5%
In the matter of C S Diesel Engineering Pvt. Ltd.
(2019) TaxCorp(IDT) 2825 (AAR)
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The construction of residence of officials cannot be considered as functions envisaged under Article 243W.
In the matter of City and Industrial Development Corporation of Maharashtra Limited
(2019) TaxCorp(IDT) 2824 (AAR)
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Supply of labour services provided to Kerala Forest Department for setting up fire lines in forests to protect forest from catching fire which cause damages to forest, plantation of trees, rill/river maintenance, clearing truck path are exempted.
In the matter of Sri. Puthoor Unnikrishnan.
(2019) TaxCorp(IDT) 2820 (AAR)
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The application for determining whether supply of ‘Business Support Services’ by India Branch of applicant to customers located outside India would be treated as ‘export’, exempt from IGST is rejected.
In the matter of Sutherland Mortgage Services Inc.
(2019) TaxCorp(IDT) 2819 (AAR)
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Since proceedings before the Appellate Authority partake a judicial or a quasi-judicial character was not seriously disputed at the bar, therefore requirement of adhering to the principles of natural justice is in fact required to be read into, in the absence of any specific stipulations in the Statute to the contrary.
JSW Energy Limited vs. Union of India and Ors.
(2019) TaxCorp(IDT) 2816 (HC-BOMBAY)
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An auctioneer shall discharge GST on difference between selling price and purchase price in respect of second-hand goods i.e. old cars, jewellery and watches.
In the matter of Safset Agencies Pvt. Ltd. (Astaguru.com)
(2019) TaxCorp(IDT) 2815 (AAR)
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Aluminium Alloy is not a scientific and technical instrument, apparatus, equipment or accessories, parts, consumables and live animals (experimental purpose) or computer software, CD-ROM. etc. , therefore Material Aluminium Alloys (HSN 76012010) supplied to Gas Turbine Research Establishment (GTRE) shall be taxable at 18%
In the matter of Emmes Metals Pvt. Ltd.
(2019) TaxCorp(IDT) 2813 (AAR)
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When a specific description is available, it is not justified to bring a ‘pipeline’ within the meaning of ‘an ‘apparatus’, ‘equipment’, or ‘machinery’ by quoting convenient dictionary meanings just in order to claim ITC.
In the matter of Western Concessions Private Limited (formerly known as H-Energy Gateway Private Limited)
(2019) TaxCorp(IDT) 2812 (AAR)
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