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HC - Appellate authority to condone the delay occurred in the pursuing appeal.
Swarnashilpi vs. Assistant State Tax Officer
(2018) TaxCorp(IDT) 2306 (HC-KERALA)
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AAR - Supply of goods and services in conjunction with healthcare services fall under definition of “composite supply” when services of supply of food and medicines to patients are as advised by the doctor or nutritionists.
In the matter of Columbia Asia hospitals Pvt Ltd
(2018) TaxCorp(IDT) 2241 (AAR)
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AAR - ‘Tutti Fruity’ classifiable under CTH 2006, as it is a preparation of fruits.
In the matter of Wonderfrutz Products LLP
(2018) TaxCorp(IDT) 2240 (AAR)
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AAR - GST applicable on the value of building constructed and handed over to the land owners in terms of Joint development agreement.
In the matter of Nforce Infrastructure India Pvt. Ltd.
(2018) TaxCorp(IDT) 2239 (AAR)
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HC - In cases where the Commissioner has issued notification in terms of sub-rule 5 of Rule 61, the assessee would be required to file return in Form GSTR-3B and not in Form GSTR-3.
Anil Goel and associates vs Union of India & Ors
(2018) TaxCorp(IDT) 2238 (HC-DELHI)
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HC - Goods detained to be released only upon furnishing of bank guarantee.
Panel Source LLP Ltd. vs The Assistant Sales Tax Officer
(2018) TaxCorp(IDT) 2237 (HC-KERALA)
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AAR - ‘Turbine Generator Set’ supplied for use in waste to energy project is not covered under Sr No 234 of Schedule I of Notification No 1/2017, hence not classifiable as ‘renewable energy device’.
In the matter of Triveni Turbines Ltd.
(2018) TaxCorp(IDT) 2236 (AAR)
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AAR - Land owner, is liable to GST on premises allotted to him pursuant to JDA and intended to be distributed among his family members.
In the matter of Sri. Patrick Bernardinz D’Sa
(2018) TaxCorp(IDT) 2235 (AAR)
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NAA - HUL's distributor guilty u/s 171, since M.R.P. remained same despite reduction in duty rate from 28% to 18% w.e.f. November 15, 2017 vide Notification No.41/2017-Central Tax (Rate).
Director General of Anti-Profiteering vs. J.P. & Sons
(2018) TaxCorp(IDT) 2234 (THE NATIONAL ANTI-PROFITEERING AUTHORITY) · Section 171
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HC - Revenue's insistence to pay tax on detained goods through cash/DD is archaic and out of tune with the very spirit of the GST regime.
Pioneer Polyleathers Limited vs Assistant Sales Tax Officer
(2018) TaxCorp(IDT) 2198 (HC-KERALA)
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AAR - Fees for ancillary services relating to Industrial plot is not exempt from GST and taxable @ of 18%.
In the matter of Punjab Small Industries & Export Corporation Ltd.
(2018) TaxCorp(IDT) 2190 (AAR)
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NAA - Base price was increased despite reduction in tax rate from 18% to 5% w.e.f. November 15, 2017 vide Notification No. 26/2017 - Central Tax (Rate). McDonald is guilty of profiteering.
Ravi Charaya vs. Hardcastle Restaurants Pvt. Ltd
(2018) TaxCorp(IDT) 2188 (THE NATIONAL ANTI-PROFITEERING AUTHORITY)
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HC - Adjustment of amount wrongly remitted under head 'SGST' to 'IGST' allowed.
Saji S. vs. The Commissioner, State GST Dept.
(2018) TaxCorp(IDT) 2173 (HC-KERALA)
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HC - Following mandatory compliance of section 129, allows to secure interim custody of seized motor-car transported without e-way bill.
Kun Motor Co. Pvt. Ltd. vs. The Asst. State Tax Officer
(2018) TaxCorp(IDT) 2172 (HC-KERALA) · Section 129
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AAR - No GST on Biofos Mono Calcium Phosphate/ Di Calcium phosphate animal feed supplement.
In the matter of Srivet Hatcheries
(2018) TaxCorp(IDT) 2170 (AAR)
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AAR - A single contract for custom milling of paddy, transportation and packing constitute a 'composite supply'.
In the matter of Taranjeet Singh Tuteja & Brothers
(2018) TaxCorp(IDT) 2169 (AAR)
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AAR - ‘Polypropylene Leno bag’ made from Polypropylene fabric using strips or like of width not exceeding 5 mm is classifiable under Tariff Sub Heading 63053300.
In the matter of Mega Flex Plastics Ltd.
(2018) TaxCorp(IDT) 2168 (AAR)
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AAR - Air-Cooled Condenser system for use in waste-to-energy project, is classifiable under entry 234 of Schedule I of Notification No. 1/2017- Central Tax/Integrated Tax (Rate). Hence, taxable @ of 5% GST.
In the matter of Enexio Power Cooling Solutions India Private Limited
(2018) TaxCorp(IDT) 2167 (AAR)
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AAR - Outward supplies to merchant ships on foreign run will be treated as ‘exports’ and ‘zero-rated’ supplies u/s 16 of IGST Act, 2017
In the matter of Fairmacs Shipstores Private Limited
(2018) TaxCorp(IDT) 2166 (AAR)
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AAR - Long duration post-graduate diploma/degree-granting programmes offered by IIM is not exempt from GST.
In the matter of Indian Institute of Management
(2018) TaxCorp(IDT) 2165 (AAR)
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