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AAR - Services for ‘right to use’ minerals including its exploration and evaluation, is included in group 99733 under heading 9973. GST @ 5% under reverse charge.
In the matter of Pioneer Partners
(2018) TaxCorp(IDT) 2133 (AAR)
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AAR - No concessional rate on “works contract” carried out under various Govt. schemes for business purpose.
In the matter of Madhya Pradesh Poorva Kshetra Vidyut Vitaran Company Limited.
(2018) TaxCorp(IDT) 2132 (AAR)
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AAR - Product ‘Militry Malai Mithai’ ready for consumption, is classifiable under Chapter Heading 2106 90 of the GST Tariff as ‘Sweetmeat’ and taxable at 5% GST.
In the matter of Italian Edibles Private Limited.
(2018) TaxCorp(IDT) 2131 (AAR)
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NAA - Applicant failed to provide the pre and post GST invoices along with other details regarding which the allegation of profiteering has been made. Application dismissed.
Mr. Raman Khaira vs. Yum Restaurants India Pvt. Ltd. & Ors.
(2018) TaxCorp(IDT) 2130 (THE NATIONAL ANTI-PROFITEERING AUTHORITY)
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NAA - In absence of cogent and reliance evidence, application for profiteering not maintainable.
Director General Anti-Profiteering (DGAP) vs. Amway India Enterprises Pvt. Ltd.
(2018) TaxCorp(IDT) 2129 (THE NATIONAL ANTI-PROFITEERING AUTHORITY)
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HC - Writ dismissed - Adjudication Authority to decide issue of interest on delayed refund and TRAN-1 rectification is subject to CBIC’s verification.
Apar Industries Limited vs. Union of India & Others
(2018) TaxCorp(IDT) 2127 (HC-BOMBAY)
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HC - Writ dismissed - TRAN 1 amendment or rectification is subject to CBIC’s due verification of bona fides of petitioner’s claims by from GSTN.
O/E/N India Ltd. & Anr vs Union of India & Ors.
(2018) TaxCorp(IDT) 2126 (HC-BOMBAY)
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HC - Writ disposed - Last date for filing TRAN-1 Form has been extended by Commissioner upto March 31 in respect of registered dealers who could not submit the declaration on account of technical difficulties on common portal.
Shri Shakti Technologies vs. Union of India
(2018) TaxCorp(IDT) 2125 (HC-KARNATAKA)
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HC - Writ dismissed - Disallowance of transitional credit on capital-goods 'in-transit' is not arbitrary.
RSPL Ltd. vs. UOI
(2018) TaxCorp(IDT) 2124 (HC-GUJARAT)
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AAR - ‘Marine Consultancy Service’ provided to Foreign Ship Owner constitutes a 'composite supply'.
In the matter of Five Star Shipping
(2018) TaxCorp(IDT) 2123 (AAR)
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AAR - Inputs transported to job-worker for processing to job worker's premises as well as return of processed goods after job work to Principal does not constitute a taxable supply.
In the matter of Bharat Petroleum Corporation Limited
(2018) TaxCorp(IDT) 2122 (AAR)
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AAR - Activity of conversion of 'inputs' received ‘free of cost’ into 'industrial gases' for Principal, amounts to 'job-work' and taxable at 18%.
In the matter of Prodair Air Products India (P) Ltd
(2018) TaxCorp(IDT) 2121 (AAR)
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HC - Writ - Notice to Revenue issued - Regarding: A works contractor with respect to levy of GST on 10% of the contract value which would become payable post GST.
R.B. Construction Company vs. Union of India
(2018) TaxCorp(IDT) 2116 (HC-GUJARAT)
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HC - Writ admitted in respect of transitional credit on account of approved Scheme of Arrangement made in August, 2017 not duly reflected in its Electronic Credit Ledger Account.
Indusind Media Communications Ltd. & Anr. vs. Union Of India
(2018) TaxCorp(IDT) 2115 (HC-GUJARAT)
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HC - Writ Dismissed - There is no reason to allow TRAN-1 correction. Upholds validity of Rule 117 of Central GST Rules, 2017.
Jay Chemical Industries Limited vs Union of India
(2018) TaxCorp(IDT) 2114 (HC-GUJARAT)
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HC - Revenue to open portal to file TRAN 1 electronically for claiming transitional credit or accept manually filed TRAN-1 and allow input credits.
Tara Exports vs. Union of India and Ors.
(2018) TaxCorp(IDT) 2113 (AAR)
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AAR - ‘Ramming Mass’, used in lining of induction furnaces is classifiable under HSN code 3816 taxable @ of 18%.
In the matter of Raghav Productivity Enhancers Ltd.
(2018) TaxCorp(IDT) 2112 (AAR)
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AAR - EPC of Solar Generating System classifiable under “Works Contract Service” (SAC 9954), taxable at 18%.
In the matter of Solairedirect India LLP.
(2018) TaxCorp(IDT) 2111 (AAR)
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AAR - Issuance of Pollution Under Control (PUC) Certificate for vehicles is taxable at 18% GST.
In the matter of Venkatesh Automobiles
(2018) TaxCorp(IDT) 2110 (AAR)
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AAR - Electric Overload Travelling Grab Crane falls under ambit of HSN 84261100 and taxable at 5% IGST.
In the matter of Mukand Limited
(2018) TaxCorp(IDT) 2109 (AAR)
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