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Supply of services by way of milling of food grains into flour atta to Food & Supplies Department, Govt. of West Bengal for distribution of such flour under Public Distribution System is eligible for exemption.
In the matter of Berhampur Warehousing Pvt Ltd
(2022) TaxCorp(IDT) 6668 (AAR)
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Consultancy services rendered by the Applicant under the contract with SUDA and for PMAY are in relation to functions entrusted to Municipalities under Article 243W and to Panchayats under Article 243G of the Constitution of India and qualify as Pure Service, thus exempt from GST.
In the matter of KDS Services Pvt Ltd
(2022) TaxCorp(IDT) 6667 (AAR)
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Tax paid on goods procured for distribution as rewards extended by Applicant under any scheme is not available as ITC.
In the matter of RODEC Pharmaceuticals Pvt Ltd
(2022) TaxCorp(IDT) 6666 (AAR)
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Composite supply of service by way of milling of food grains into flour to Food & Supplies Department, Govt. of West Bengal for distribution of such flour under Public Distribution System shall qualify for exemption.
In the matter of Himalayan Flour Mill Pvt Ltd
(2022) TaxCorp(IDT) 6662 (AAR)
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Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49 are taxable at 12%.
In the matter of Anamika Agrawal
(2022) TaxCorp(IDT) 6661 (AAR)
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Supply of services for cultivation, planting and nurturing of fruit trees shall be covered under serial number 24 of Notification No. 11/2017-CTR dated June 28, 2017 having SAC 9986, which attract NIL rate of tax.
In the matter of Raj Mohan Seshamani
(2022) TaxCorp(IDT) 6660 (AAR)
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Respondent is directed to deposit profiteered amount in CWF as envisaged under Rule 133(3) of CGST Rules, 2017 along with 18%.
DGAP vs. Tata Play Ltd.
(2022) TaxCorp(IDT) 6659 (NAA)
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Flavoured Milk is classifiable under Tariff item 22029930 of First Schedule of Customs Tariff Act, 1975 as a Beverage containing milk.
In the matter of Vadilal Industries Ltd.
(2022) TaxCorp(IDT) 6655 (AAR)
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Unless an assessee actually files a return and debits the respective registers, the authorities cannot be expected to assume that available credits will be set-off against tax liability, thus upheld demand.
India Yamaha Motor Pvt Ltd vs. The Assistant Commissioner & Ors.
(2022) TaxCorp(IDT) 6651 (HC-MADRAS)
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Question of ITC eligibility on receipt of direct services from the same line of business for rendering car hire services to AMC is not maintainable.
In the matter of Varunbhai Satyendrakumar Panchal (Varun Travels)
(2022) TaxCorp(IDT) 6650 (AAR)
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Transport could continue only after e-way bill had been extended in the manner provided for in Rule 138(10) of the CGST Rules.
Sanskruthi Motors vs. The Joint Commissioner (Appeals)
(2022) TaxCorp(IDT) 6647 (HC-KERALA)
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Revenue Authorities closed their eyes to the power and jurisdiction that never existed as they chose to exercise the vested powers of search and seizure against a godown premises, an immovable property.
Mahavir Polyplast Pvt Ltd vs. State of U.P.
(2022) TaxCorp(IDT) 6646 (HC-ALLAHABAD)
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Activity of bus body building on chassis provided/supplied by Principal is covered under the category of Service, liable to GST at 18%.
In the matter of Hasmukhlal Jivanlal Patel
(2022) TaxCorp(IDT) 6645 (AAR)
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Uttar Pradesh Jal Nigam is a Government authority and Applicant rendering services of implementation of water supply, sewerage treatment and disposal is liable to pay GST 18% on supply of works contracts services in relation to sewage treatment plant.
In the matter of Suez India Pvt Ltd
(2022) TaxCorp(IDT) 6644 (AAR)
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All questions of law decided by the respective High Courts concerning Section 140 of the Central Goods and Service Tax Act, 2017 read with the corresponding Rule/Notification or direction are kept open.
UOI vs Filco Trade Centre Pvt Ltd
(2022) TaxCorp(IDT) 6643 (SC)
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Supply of fortified wholemeal flour to Food & Supplies Department for distribution under Public Distribution falls under entry no. 3A of Notification No. 12/2017-Central Tax dated June 28, 2017 exempt from GST.
In the matter of Maa Laxmi Enterprise
(2022) TaxCorp(IDT) 6641 (AAR)
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Agricultural manually hand operated Seed dressing, Coating and Treating drum used to cover, coat and treating chemicals on seeds before sowing is classifiable at HSN 84368090, liable to 12% GST.
In the matter of Adarsh Plant Protect Ltd.
(2022) TaxCorp(IDT) 6640 (AAR)
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Supply of food by applicant to its contractual worker would definitely come under clause (D) of Section 2(17) as a transaction incidental or ancillary to the main business.
In the matter of Troikaa Pharmaceuticals Ltd.
(2022) TaxCorp(IDT) 6639 (AAR)
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Association of Farmers engaged in supply of agricultural produce through concept of fair trade is liable to pay GST on component of Fair Trade Premium as it forms part of consideration or additional consideration and value of taxable supply of goods.
In the matter of Fair Trade Alliance Kerala
(2022) TaxCorp(IDT) 6635 (AAR)
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CBIC is directed to issue a clarification, keeping in mind the problems faced by various parties, after due deliberation, in relation to the distribution of ISD credit preferably within 21 days from the date this Order is uploaded, keeping in mind the approach adopted by the Hon’ble SC.
Unichem Laboratories Limited vs Union of India & Ors.
(2022) TaxCorp(IDT) 6634 (HC-BOMBAY)
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