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Where Residential Real Estate Project consists of both Affordable Residential Apartments and apartments other than ARA, the developer is liable to pay 1.5% GST on supply of construction services on ARA.
In the matter of Crescent Builders
(2022) TaxCorp(IDT) 6811 (AAR)
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Cotton Seed is not eligible to avail exemption in payment of GST on Goods Transport Agency (GTA) services.
In the matter of Ahuja Industries
(2022) TaxCorp(IDT) 6810 (AAR)
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Provisions governing advance ruling does not provide for an applicant to seek a ruling regarding the applicability of the provisions of the Act or the notification issued there under to a third person other than the applicant.
In the matter of Confederation Of Real Estate Developers' Association of India (CREDAI), Kerala Chapter
(2022) TaxCorp(IDT) 6809 (AAR)
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GST is not applicable for services offered under a scheme to provide subscription-based benefit for compensation in the event of death to members of the Kudumbasree, a State Government agency.
In the matter of Kerala State Government Insurance Department
(2022) TaxCorp(IDT) 6808 (AAR)
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Applicant’s activities are not covered under the scope of definition of educational institution and are not exempt under S1. No. 66 of Notification No. 12/2017 CT (Rate).
In the matter of Tutor Comp Infotech India Pvt Ltd.
(2022) TaxCorp(IDT) 6807 (AAR)
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Aplicant is required to obtain separate GST registration in Odisha for works contract service provided to East Coast Railway, Odisha despite having registration in Maharashtra on finding that location of supplier is in State of Odisha.
In the matter of Konkan Railway Corporation Ltd
(2022) TaxCorp(IDT) 6805 (AAR)
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Services of Bio-mining and scientific closure of legacy wastes at the dumpsite provided by the Applicant to Municipal Corporation are classifiable under SAC 9994 as per Notification no.11/2017 dated June 28, 2017, exempt from GST as per SI.no. 3 of Notification no. 12/2017.
In the matter of Zigma Global Environ Solutions Pvt Ltd
(2022) TaxCorp(IDT) 6804 (AAR)
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Supply of services to State Urban Development Agency under Swachh Bharat Mission/Mission Nirmal Bangla is classifiable under SAC 9994 as sewage and waste collection, treatment and disposal and other environmental protection services’ and is taxable @ 18%.
In the matter of Simoco Telecommunications (South Asia) Ltd
(2022) TaxCorp(IDT) 6803 (AAR)
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Section 171 only ensures passing of ITC benefits to consumers and leaves the Respondent free to fix his prices, profit margins of supplies and take business decisions without any intervention.
DGAP vs ATS Homes Pvt Ltd
(2022) TaxCorp(IDT) 6802 (NAA)
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Section 171 cannot be applied to compare credit in erstwhile regime with ITC under GST regime.
DGAP vs Eden Realty Ventures Pvt Ltd.
(2022) TaxCorp(IDT) 6801 (NAA)
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Allegation of discrimination falls short of any substance as reasonable classification has been adopted by the legislature in demarcating eligibility for availment of such input tax credit.
In the matter of Rameshwar Havelia (Doon Valley Logistics)
(2022) TaxCorp(IDT) 6800 (AAR)
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Value of supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services.
In the matter of State Industrial Development Corporation of Uttaranchal Ltd (SIDCUL)
(2022) TaxCorp(IDT) 6799 (AAR)
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Services rendered by applicant falls within the definition of healthcare services and qualifies to be classified as clinical establishment which is exempted.
In the matter of Arden Health Care Pvt Ltd.
(2022) TaxCorp(IDT) 6798 (AAR)
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Assessee have been in custody for nearly 14 months and co-accused have been enlarged on bail in October 2021 and May 2022.
Ramchandra Vishnoi Etc. vs. Union of India
(2022) TaxCorp(IDT) 6794 (SC)
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No ground for 2nd bail applications are made out
Ramchandra Vishnoi vs. UOI
(2022) TaxCorp(IDT) 6793 (HC-RAJASTHAN)
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Sessions Court: Granting application will ultimately cause interference in the investigation which is beyond the purview of sec. 438 of Cr.P.C. Not only this but very purpose and object of investigation is likely to frustrate.
Rohan Robert Pillai vs State of Maharashtra
(2022) TaxCorp(IDT) 6792 (SC)
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Sessions Cour: The investigation is now concluded and other accused have been enlarged on bail.
Yogeshbhai Nagindas Vora vs. The State of Gujarat
(2022) TaxCorp(IDT) 6791 (SC)
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Sessions Court: Economic offences such as tax evasion, money laundering, etc. affect the economy of the country and are considered grave in nature, considering the case in hand.
Vikram Bhanwarlal Purohit vs. The State of Maharashtra & Ors.
(2022) TaxCorp(IDT) 6790 (SC)
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Authorities must be sensitive to this fact and the impact and consequences that their orders have on the public.
Sheetal Dilip Jain vs. The State of Maharashtra & Ors.
(2022) TaxCorp(IDT) 6787 (HC-BOMBAY)
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In the present case, there is no duty cast on the Union to refund 100% of CGST.
HERO MOTOCORP LTD Vs UNION OF INDIA & ORS
(2022) TaxCorp(IDT) 6786 (SC)
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