-
Outstanding demand of tax is nil, that means before August, 2021, assessee had regularly filed its return and it was only because of the reasons financial hardship, assessee could not file its return thereafter.
World Steel Tech (India) Pvt. Ltd. vs. State of Gujarat
(2023) TaxCorp(IDT) 7113 (HC-GUJARAT)
-
The Appellate Authority should be directed to allow admission of the appeal on merits subject to the petitioner taking steps in terms of the Appeal by 11th January, 2023.
Suraj Mangar vs. Assistant Commissioner of WBGST
(2023) TaxCorp(IDT) 7111 (HC-CALCUTTA)
-
The aforementioned refund application was followed by as many as four reminders and it is rather intriguing that a simple refund application u/s 54 of CGST Act has been kept pending for such length of time.
Peiner Smag Machinery (India) Pvt Ltd vs. Assistant Commissioner of Customs
(2023) TaxCorp(IDT) 7110 (HC-MADRAS)
-
Affiliation provided by University to its constituent colleges for imparting education is a supply and amount collected by way of affiliation fees is not exempted.
In the matter of University of Kota
(2023) TaxCorp(IDT) 7107 (AAR)
-
Advance ruling under GST can be obtained for a proposed transaction as well as transaction already undertaken by the applicant but the transactions on which GST is being paid are out of purview of advance ruling.
In the matter of Vyom Food Craft Pvt Ltd
(2023) TaxCorp(IDT) 7105 (AAR)
-
Only the services supplied as Approved Training Partner to NSDC in relation to any other scheme are eligible for exemption, the services which do not fall in the aforesaid category shall not be eligible for exemption.
In the matter of Nxtwave Disruptive Technologies Pvt Ltd.
(2023) TaxCorp(IDT) 7104 (AAR)
-
Exemption notification should not be read liberally construed and beneficiary must fall within the ambit of exemption and fulfil the conditions thereof and if the conditions are not fulfilled, the issue of application of notification does not arise at all by implication.
Godrej Consumer Products Ltd vs. UOI & Ors.
(2023) TaxCorp(IDT) 7092 (HC-J&K)
-
Printing of pre and post examination materials like question papers, OMR sheets, Answer booklets, marks card, grade card, educational certificates etc for Universities and educational board within and outside the state, are exempted.
In the matter of Universal Print Systems.
(2023) TaxCorp(IDT) 7091 (AAR)
-
Procurement and distribution of drugs, medicines and other surgical equipment on Govt.’s behalf without any value addition or profit or loss or intent to do business, amounts to Supply, eligible for benefit of exemption notification.
In the matter of Andhra Pradesh Medical Service and Infrastructure Development (APMSIDC)
(2023) TaxCorp(IDT) 7090 (AAR)
-
Service of administering COVID-19 vaccine which is also called Vaccination or Immunization, doesn’t qualify under the definition of Health Care Services.
In the matter of Krishna Institute of Medical Sciences
(2023) TaxCorp(IDT) 7088 (AAR)
-
Supply of services for plantation of mangrove seeds and seedlings in coastal areas attracts 18% GST.
In the matter of Raj Mohan Seshamani (M/s Sustainable Green Initiative)
(2023) TaxCorp(IDT) 7087 (AAR)
-
Renting residential buildings to commercial entity who sublets the same to educational institutions for purpose of hostel accommodation of their students, is taxable under GST and not exempted.
In the matter of Aluri Krishna Prasad.
(2023) TaxCorp(IDT) 7086 (AAR)
-
Authorities are restrained from taking any coercive steps until adjudication of appeal before Appellate Authority.
Sterling and Wilson Pvt Ltd vs. The Joint Commissioner
(2023) TaxCorp(IDT) 7085 (HC-AP)
-
Treated Water obtained from Common Effluent Treatment Plant classifiable under Chapter 2201 is taxable @18% GST and not eligible for exemption from payment of tax.
In the matter of Hojiwala Infrastructure Ltd.
(2023) TaxCorp(IDT) 7083 (AAR)
-
Contract for construction of new railway siding under a contract with one RITES Ltd, a PSU owned by Railways, is covered under the definition of works contract, taxable at 12% vide Sl. No. 3(v)(a) of Notification No 11/2017 dated June 28, 2017, till omission of the said entry vide Notification No. 03/2022 dated July 13, 2022.
In the matter of Triveni Engicons Pvt Ltd
(2023) TaxCorp(IDT) 7082 (AAR)
-
Applicant working as a Project Implementing Agency and making supplies to State Government Directorate, is required to issue tax invoice on the contract value as determined by the Department.
In the matter of West Bengal Agro Industries Corporation Ltd
(2023) TaxCorp(IDT) 7081 (AAR)
-
Membership programme run by Applicant to render services of regular medical monitoring along with other logistic support to senior citizens at their door step, is not a Health Care Services but Human Health and Social Care Services.
In the matter of Snehador Social & Health Care Support LLP.
(2023) TaxCorp(IDT) 7080 (AAR)
-
Authority may after examining the application and records called for and after hearing the assessee or his authorized representative, by order, either admit or reject the application.
Master Minds vs. Appellate Authority for Advance Ruling GST
(2023) TaxCorp(IDT) 7079 (HC-AP)
-
Services of applicant via conversion of Short Welded Rails to Long Welded Rails by Flash Butt Welding process cannot be treated as job work instead qualifies as composite supply taxable at 18%.
In the matter of Purple Distributors Pvt Ltd
(2023) TaxCorp(IDT) 7078 (AAR)
-
Application for advance ruling seeking classification of construction project under Residential Real Estate Project or Real Estate Project and appropriate rate is not maintainable for want of proper documents.
In the matter of Shivam Developers
(2023) TaxCorp(IDT) 7075 (AAR)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.