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SC - Compensation to States Act, 2017 is not beyond the legislative competence of Parliament as the levy is mere increment to GST.
In the matter of Mohit Minral Pvt. Ltd.
(2018) TaxCorp(IDT) 2036 (SC)
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AAAR - GST is leviable on the rent payable by a hospital supplying cardiology and emergency services.
In the matter of Tathagat Heart Care Centre LLP
(2018) TaxCorp(IDT) 2004 (AAR)
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AAR - Lease rentals payable by hospital on EPC contract for solar power is taxable since the same is not ‘composite supply’.
In the matter of Giriraj Renewables Pvt. Ltd.
(2018) TaxCorp(IDT) 2003 (AAR)
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AAR - Laterals of sprinklers are liable to GST at 18% (CGST+SGST) under Entry 325 of Schedule III to Notification No. 1/2017- Central Tax (Rate) dated June 28, 2017
In the matter of Smita Gupta
(2018) TaxCorp(IDT) 2000 (AAR)
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AAR - Project Management Consulting services to a Development Authority are classifiable under SAC Code 9983 and are exempt from GST as per Sr. No. 3 of CGST Notification No. 12/2017 dated June 28, 2017.
In the matter of PDCOR Limited
(2018) TaxCorp(IDT) 1999 (AAR)
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AAR - No benefit of concessional rate for ‘Electrical Cables’ in the absence of Notification conditions.
In the matter of KEI Industries Ltd.
(2018) TaxCorp(IDT) 1998 (AAR)
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AAR - Cattle feed in the form of a cake classifiable under HSN 23099010 and exempt from GST'
In the matter of C P R Mill
(2018) TaxCorp(IDT) 1997 (AAR)
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AAR - ‘Disc Brake Pads’ are classifiable under HSN 87083000 and taxable at 28%.
In the matter of M/s. Brakes India Private Limited
(2018) TaxCorp(IDT) 1996 (AAR)
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AAR - services of Commission Agent to the agriculturist of turmeric are classifiable under HSN 9986 and liable to ‘Nil’ rate of CGST as per Sl.No.24 (i)(i)(g) of Notification No. 11/2017-Central Tax (Rate) dated June 28, 2017
In the matter of Erode Manjal Vanigarkal Matrum Kidangu Urimaiyalargal Sangam
(2018) TaxCorp(IDT) 1995 (AAR)
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AAR - Food supplied to industrial units taxable at 18% upto July 26, 2018 and 5% thereafter.
In the matter of Goodwill Industrial Canteen
(2018) TaxCorp(IDT) 1993 (AAR)
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AAR - No investigation pending application for GST applicability on excess length of Optical Fibre.
In the matter of Sterlite technologies ltd.
(2018) TaxCorp(IDT) 1969 (AAR)
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AAR - GST applicable at the rate of 12% in respect of services rendered by a sub-contractor to the main contractor, supplying Works Contract Services for original work pertaining to Railways.
In the matter of Shree Construction
(2018) TaxCorp(IDT) 1968 (AAR)
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AAR - To avail concessional rate of 12% for affordable Housing Project, registration under Govt. scheme is not required.
In the matter of The Ideal Construction
(2018) TaxCorp(IDT) 1967 (AAR)
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AAR - EPC contract of commissioning of solar power plant constitutes a ‘works contract’ in terms of Section 2(119) of CGST and under Notification No. 11/2017 – Central Tax (Rate).
In the matter of RFE Solar Pvt. Ltd.
(2018) TaxCorp(IDT) 1955 (AAR)
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AAR - A contractor having place of business in Gujarat and engaged in construction of ‘cold storage’ in State of Rajasthan is required to get himself registered in the State of Rajasthan.
In the matter of Jainmin Engineering Pvt. Ltd.
(2018) TaxCorp(IDT) 1954 (AAR)
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AAR - “Heat Shrinkable Cable Joining Kits” assembled from various components is classifiable under CH 8547.
In the matter of Western Cablex Engineering Pvt. Ltd.
(2018) TaxCorp(IDT) 1952 (AAR)
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AAR - ‘Cargo Trolley’ for carrying cargo from one place to another and designed for transportation is classifiable under HS Code 87168090.
In the matter of Aakash Engineers
(2018) TaxCorp(IDT) 1951 (AAR)
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AAR - Printed pamplet/leaflet is classifiable as supply of 'service' under SAC 9989.
In the matter of Temple Packaging Pvt. Ltd.
(2018) TaxCorp(IDT) 1950 (AAR)
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NAA - Guilty of profiteering - Price not reduced despite reduction in GST rate on product from 28% to 18% vide Notification No. 41/2017- Central Tax (Rate) w.e.f. November 15, 2017.
In the matter of Sharma Trading Company
(2018) TaxCorp(IDT) 1949 (THE NATIONAL ANTI-PROFITEERING AUTHORITY)
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HC - PIL challenging constitutional validity of Section 47 of CGST Act, 2017 regarding late fees for filing delayed returns dismissed.
Raj Sanjaybhai Tanna vs. UOI
(2018) TaxCorp(IDT) 1948 (HC-GUJARAT)
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