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AAR - ‘Marine Consultancy Service’ provided to foreign ship owner is not a “composite supply” under provisions of Section 2(30) of CGST.
In the Matter of Five Star Shipping
(2018) TaxCorp(IDT) 1946 (AAR)
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HC - Writ dismissed - Writ is not entertainable as entire petition is based on newspaper report about distribution of free passes and no other material has been produced in support of allegations.
Digvijay Singh Bhandari vs. Shri Nishant Warwade & Others
(2018) TaxCorp(IDT) 1943 (HC-MP)
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HC - Clarification sought from CBIC in respect of GST applicability on goods supplied through duty-free shops.
Vasu Clothing Private Limited vs. Union Of India
(2018) TaxCorp(IDT) 1939 (HC-MP)
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HC - Filing of TRAN-1 allowed where petitioner was unable to upload same in time on account of some system error.
B.M. Reeja vs. State Tax Officer
(2018) TaxCorp(IDT) 1938 (HC-KERALA)
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HC - Writ admitted challenging non-completion of migration process.
Balaji Construction Company vs. State Of Rajasthan
(2018) TaxCorp(IDT) 1937 (HC-RAJASTHAN)
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AAR - Concessional rate of 12% to be applied for low cost houses, with carpet area of 60 square mts.
Prajapati Developers IN Re
(2018) TaxCorp(IDT) 1934 (AAR)
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AAR - No ITC is on unutilized CENVAT credit such as Education Cess (EC), Secondary & Higher secondary Education cess (SHEC) & Krishi Kalyan Cess (KKC) lying in the books of Accounts.
CMI FPE Limited In Re
(2018) TaxCorp(IDT) 1933 (AAR)
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AAR - A public charitable and religious trust engaged in spreading spiritual teaching is liable to GST on supply of goods and/or services.
Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra IN Re
(2018) TaxCorp(IDT) 1932 (AAR)
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AAAR - GST on ‘PVC Floor Mat’ to be 18% under Tariff Heading 3918 as “Floor coverings of plastics” and not under Tariff Heading 5705.
In the matter of National Plastic Industries Limited
(2018) TaxCorp(IDT) 1925 (AAR)
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AAAR - Mere removal of registered brand name logos does not render the goods ‘unbranded’. Benefit of GST exemption cannot be extended in terms of Notification No. 2/2017-Central Tax (Rate).
Aditya Birla Retail Ltd.
(2018) TaxCorp(IDT) 1923 (AAR)
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AAAR - Promotion & marketing of various courses of foreign universities among prospective students in India does not constitute “export of services” u/s 2(6) of IGST Act and subject to GST.
In the matter of Global Reach Education Services Private Limited
(2018) TaxCorp(IDT) 1917 (AAR)
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AAAR - ‘SIKA Block Joining Mortar’ to be classified under Tariff Item 3824 as notified under Sl. No. 97 of Schedule III of Notification No. 1/2017-Central Tax (Rate) liable to 18% GST.
In the matter of Sika India Private Limited
(2018) TaxCorp(IDT) 1916 (AAR)
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AAAR - Supply of UPS and battery under a single contract at a combined single price, is liable to GST as ‘mixed supply’ u/s 2(74) of CGST.
In the matter of Switching Avo Electro Power Ltd.
(2018) TaxCorp(IDT) 1915 (AAR)
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HC - Provisional release ordered in respect of goods detained for incomplete Part B of E-way Bill during inter- state movement owing to technical glitches.
Garuda Timber Traders vs. The Asst. State Tax Officer, Malappuram & Ors.
(2018) TaxCorp(IDT) 1913 (HC-KERALA)
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AAAR - No ITC on purchase of motor vehicles (cash carrying vans) used for cash management business and disposed thereafter as ‘scrap’.
In the matter of CMS Info Systems Ltd.
(2018) TaxCorp(IDT) 1908 (AAR)
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HC - Revenue directed to allow transitional credit in case of TRAN-1 uploading hit by technical glitches.
Lamit Tubes & Mouldings LLP vs. Union of India & Ors.
(2018) TaxCorp(IDT) 1907 (HC-KERALA)
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AAR - ‘Caesarstone’ imported should be classified under HSN Code 6810 as ‘artificial stone’ instead of ‘quartz’ under HSN Code 2506.
In the matter of Hafele India Private Ltd.
(2018) TaxCorp(IDT) 1872 (AAR)
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AAAR - No carry forward of accumulated credit of Krishi Kalyan Cess appearing in Service Tax return of Input Service Distributor as on June 30, 2017.
In the matter of Kansai Nerolac Paints Limited
(2018) TaxCorp(IDT) 1871 (AAR)
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AAR - Mere deposit of diamonds with safe vaults acknowledged by Electronic Vault Receipts (EVRs) not sufficient to constitute supply for purpose of levy of GST.
In the matter of Rajarathnam’s Jewels
(2018) TaxCorp(IDT) 1870 (AAR)
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AAR - Diesel engines sold to SEZ units are taxable as ‘zero-rated’ in terms of Section 16(3)(a) as inter-state supplies or on payment of tax and claim refund subsequently u/s 16(3)(b) of IGST Act .
In the matter of Garuda Power Private Limited
(2018) TaxCorp(IDT) 1865 (AAR)
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