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AAR - Exemption from payment of GST on Reverse Charge Mechanism, without ceiling of Rs 5,000 per day is applicable from October 13, 2017 and not July 01, 2017.
In the matter of Famous Studios Ltd.
(2019) TaxCorp(IDT) 2624 (AAR)
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AAR - Since applicant failed to establish themselves as ‘pure agent’, GST is applicable to reimbursement of expenses and taxable at the rate applicable to principal supply.
In the matter of E-Square Leisure Pvt. Ltd.
(2019) TaxCorp(IDT) 2623 (AAR)
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AAR - ‘Geared Motors’ classifiable under HSN 8501 as ‘electric motors’.
In the matter of Premium Transmission Private Ltd.
(2019) TaxCorp(IDT) 2622 (AAR)
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AAAR - ‘Turbine Generator Set’ supplied by applicant for use in waste to energy project is taxable at 5% of GST.
In the matter of Triveni Turbines Ltd.
(2019) TaxCorp(IDT) 2620 (AAR)
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HC - Writ - Petitioner can prefer an appeal u/s 107 against order imposing IGST & penalty.
Arya Sudharma Tradex Pvt. Ltd. vs. State of Punjab and Ors.
(2019) TaxCorp(IDT) 2619 (HC-P&H)
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HC - Petitioner to approach Nodal Officer who shall consider TRAN 1 revision request in accordance with law and pass order after hearing the petitioner.
Atria Convergence Technologies Ltd vs. Union of India
(2019) TaxCorp(IDT) 2618 (HC-KARNATAKA)
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AAR - Mere involvement in sophisticated testing and providing consultancy would not be a sufficient criterion, though necessary, for qualifying as a Clinical Establishment per se, taxable.
In the matter of J.C. Genetic India Pvt. Ltd.
(2019) TaxCorp(IDT) 2613 (AAR)
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AAR - ITC available on cars further supplied to customers on lease rent.
In the matter of Narsingh Transport
(2019) TaxCorp(IDT) 2612 (AAR) · Section 17
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HC - Considering that challenge to search now stood rejected, remands matter to adjudicating authority to decide question of confiscation afresh.
Rimjhim Ispat Limited vs. State of UP and 3 others
(2019) TaxCorp(IDT) 2568 (HC-ALLAHABAD)
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AAR - Applicant’s activity relating to creation of awareness of sanitation is exempt as charitable activity under Sr. No.1 of Exemption Notification No. 12/2017 - Central Tax (Rate).
In the matter of Ecosan Services Foundation
(2019) TaxCorp(IDT) 2567 (AAR)
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HC - interim release of vehicle on furnishing the security directed detained on ground of expiry of e- way bill validity.
Jaspreet Kalra vs Union of India
(2019) TaxCorp(IDT) 2565 (HC-UTTARAKHAND)
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HC - Revenue to unseal petitioner’s premises subject to co-operation.
Steel Hypermarket India Pvt. Ltd vs. Additional Commissioner of Commercial Taxes
(2019) TaxCorp(IDT) 2564 (HC-KARNATAKA)
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HC - Writ Dismissed - Seeking extension of period for filing of TRAN-1.
Ravago Shah Polymers Pvt. Limited vs. The Union of India
(2019) TaxCorp(IDT) 2563 (HC-KARNATAKA)
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HC - Release of goods ordered upon furnishing security in form of Bank guarantee.
S.A. Products, Lucknow vs. State of UP
(2019) TaxCorp(IDT) 2562 (HC-ALLAHABAD)
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AAR - ‘Maida vadam/ papad’ is classifiable under 1905 0540, and exempt from CGST and SGST.
In the matter of Subramani Sumathi
(2019) TaxCorp(IDT) 2559 (AAR)
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AAR - ITC available only to the extent of invoice value raised by suppliers less post purchase/invoice discount availed through C2FO model.
In the matter of MRF Ltd.
(2019) TaxCorp(IDT) 2558 (AAR)
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AAR - Rules on classification of three pieces of fabrics where no stitching has been done and pieces are merely cut into fabrics from bales/than.
In the matter of RmKV Fabrics Private limited
(2019) TaxCorp(IDT) 2557 (AAR)
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AAR - National Dairy Development Board is a ‘financial institution’ and eligible for 50% ITC.
In the matter of National Dairy Development Board
(2019) TaxCorp(IDT) 2552 (AAR)
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AAR - ‘Transport Tank mounted on chassis of customer’ merits classification under Heading 7311.
In the matter of Inox India Pvt. Ltd.
(2019) TaxCorp(IDT) 2551 (AAR)
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AAR - 'Marathon' conducted by charitable trust liable to GST as only those activities covered under definition of “charitable activities” as per Clause 2(r) of Notification 12/2017- Central Tax (Rate) are exempt.
In the matter of Dream Runners Foundation Limited
(2019) TaxCorp(IDT) 2550 (AAR)
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