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AAR - ‘Polyester Viscose Fusing Interlining Woven Fabric’ partially coated classifiable under chapters 50 to 58 or 60 as per Chapter Note 2(a)(4) of Chapter 59 of GST Tariff.
In the matter of Goodswear Fashion Pvt. Ltd.
(2019) TaxCorp(IDT) 2539 (AAR)
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AAR - National Dairy Development Board would be a ‘government authority’ from GST perspective, if there is 90% or more Govt. participation.
In the matter of National Dairy Development Board
(2019) TaxCorp(IDT) 2538 (AAR)
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NAA - There was no increase in discounted per sq. meter price therefore, allegation of profiteering is not sustainable.
State level Screening Committee on Anti-Profiteering, Kerala vs Somany Ceramics Ltd.
(2019) TaxCorp(IDT) 2537 (NAA)
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NAA - Absent reduction in tax rates with introduction of GST, the allegation of profiteering under Sec 171 of CGST Act, 2017 not sustainable.
State level Screening Committee on Anti-Profiteering, Kerala vs Ramraj Handlooms
(2019) TaxCorp(IDT) 2536 (NAA)
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NAA - GST rate was reduced from 28% to 18% but the base price remained the same resulting in reduction of cum GST price. Dismisses profiteering allegation.
State level Screening Committee on Anti-Profiteering, Kerala vs Asian Paints Ltd.
(2019) TaxCorp(IDT) 2535 (NAA)
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AAAR - Delayed payment charges collected from consumers for electricity bill is not liable to GST u/s 15(2) of CGST Act, 2017.
In the matter of TP Ajmer Distribution Ltd.
(2019) TaxCorp(IDT) 2534 (AAR)
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AAAR - Ruling on exemption on cold storage services.
In the matter of Sardar Mal Cold Storage & Ice Factory
(2019) TaxCorp(IDT) 2533 (AAR)
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AAAR - Since cleaning activity is carried out mechanically at a factory away from the farm and alters the essential characteristics of the agricultural produce, consequently not exempt.
In the matter of Rara Udhyog
(2019) TaxCorp(IDT) 2532 (AAR)
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AAAR - Supply of food and beverages at in-house factory canteens constitutes “outdoor catering service” liable to GST @ 18%.
In the matter of Rashmi Hospitality Services Pvt. Ltd.
(2019) TaxCorp(IDT) 2523 (AAR)
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AAAR - 'Reactors' used in Hand Pump Water Disinfection classifiable under HSN 8421 21 90.
In the matter of Taraltec Solutions Private Limited.
(2019) TaxCorp(IDT) 2501 (AAR)
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AAAR - Marine parts are not an integral ‘part’ of ship and classifiable under Sr.No 252.
In the matter of Jotun India Pvt. Ltd
(2019) TaxCorp(IDT) 2500 (AAR)
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AAAR - Goods owned by the OEM that are provided to a component manufacturer on FOC basis do not constitute supply absent consideration.
In the matter of Nash Industries (I) Pvt. Ltd.
(2019) TaxCorp(IDT) 2499 (AAR)
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NAA - In absence of no reduction in tax rate post GST implementation profiteering allegation rejected.
Kerala State Screening Committee on Anti- Profiteering vs. Kajaria Ceramics Ltd.
(2019) TaxCorp(IDT) 2498 (NAA)
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NAA - The term 'rate of tax' as used in Sec 171(1) has wide scope and it cannot be restricted only to GST reduction. Scope of Sec 171 extends to cases of reduction in tax rate as compared to pre GST indirect tax regime.
Director General Anti Profiteering vs. Abbott Healthcare Pvt. Ltd, Sami Labs Ltd. and Vishwas Medico
(2019) TaxCorp(IDT) 2497 (NAA)
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HC - Writ Disposed - Release of goods/ vehicles directed upon furnishing bank guarantee and bond.
Husky Injection Molding Systems (India) Pvt Ltd vs. Commissioner of State tax Kerala GST Department.
(2019) TaxCorp(IDT) 2496 (HC-KERALA)
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HC - Writ dismissed - Challenging Section 174 of KGST Act to be ultra vires of the state’s legislative power.
Vajra Wheel Impex vs. The State Tax officer
(2019) TaxCorp(IDT) 2495 (HC-KERALA) · Section 174
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NAA - Benefit of rate reduction was passed on therefore, provision of Sec 171 of CGST Act, 2017 were not contravened.
Kerala State Screening Committee on Anti Profiteering vs. Velbon Vitrified Tiles Pvt. Ltd
(2019) TaxCorp(IDT) 2494 (NAA)
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NAA - Builder has denied the benefit of ITC to the buyers of the flats being constructed. Upholds profiteering.
Director General Anti Profiteering vs. S3 Infra Realty Pvt. Ltd.
(2019) TaxCorp(IDT) 2491 (NAA)
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HC - Writ - Notice to Revenue w.r.t. confiscated u/s 67(2) of the Central Goods and Services Tax Act, 2017.
Golden Cotton Industries vs. Union of India
(2019) TaxCorp(IDT) 2490 (HC-GUJARAT) · Section 67(2)
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HC - No coercive recovery of tax for credit claimed of eligible duties in respect of inputs held in stock on the appointed day.
Downtown Auto Pvt. Ltd. vs. Union of India
(2019) TaxCorp(IDT) 2489 (HC-GUJARAT)
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