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GST is not leviable on the amount representing the employees portion of canteen charges, which is collected by employer and paid to the Canteen service provider.
In the matter of Cadmach Machinery Pvt. Ltd.
(2022) TaxCorp(IDT) 6163 (AAR)
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Tarpaulin is a Plastic article and not a Textile article and is suitably classified at 3926 Tariff and cannot be classified at 6306 Tariff.
In the matter of Texel Industries Ltd.
(2022) TaxCorp(IDT) 6162 (AAR)
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Subject goods consist of water, sugar, sweetener, apple juice concentrate, flavours, aerated with carbon dioxide gas and presented in airtight containers fulfil the criteria.
In the matter of Mohammed Hasabhai Karbalai
(2022) TaxCorp(IDT) 6161 (AAR)
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The Applicant has failed to satisfy that it is pure agent, by not substantiating on record that it receives only the actual amount from Industry Partner for insurance charges incurred by it exclusively for Trainees.
In the matter of Team Lease Education Foundation
(2022) TaxCorp(IDT) 6160 (AAR)
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In case of Advance received for supply of service, time of supply shall be date of receipt of advance, irrespective of the fact whether supply is made at that time or not and the deeming provision at Explanation(i) to Section 13(2) CGST comes into picture.
In the matter of SP Singla Construction Pvt. Ltd.
(2022) TaxCorp(IDT) 6159 (AAR)
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The lower Authority has rightly refrained from examining this aspect since examining the classification of the service procured by the Appellant as a recipient of service is beyond the scope of the advance ruling mechanism.
In the matter of Workplace Options India Pvt. Ltd.
(2022) TaxCorp(IDT) 6157 (AAR)
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Software supplied by the Applicant qualifies as Computer Software resulting in supply of goods and therefore, classifiable under Heading 8523 80 20.
In the matter of Keysight Technologies India Pvt Ltd.
(2022) TaxCorp(IDT) 6156 (AAR)
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The spot memos, which have been furnished along with the communications dated 22nd March, 2021 cannot be enforced.
Ideal Unique Realtors Pvt Ltd & anr. vs UOI & ors
(2022) TaxCorp(IDT) 6155 (HC-CALCUTTA)
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Fishing vessels are classifiable under heading 8902, and attract GST at 5%, as per S. No. 247 of Schedule-I of the notification No. 1/2017-Central Tax (rate), dated June 28, 2017.
In the matter of Global Engineering Co.
(2022) TaxCorp(IDT) 6154 (AAR)
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When there is a change in constitution of a registered person on account of merger, amalgamation etc, there would be a transfer of business as a going concern.
In the matter of Crystal Crop Protection Ltd
(2022) TaxCorp(IDT) 6153 (AAR)
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From January 1, 2022, the applicable GST rate in respect of Works Contract of Construction services provided to government entity even if such service is in relation to work entrusted to such government entity, is not governed by Sl. No. 3(vi).
In the matter of SOM VCL(JV)
(2022) TaxCorp(IDT) 6152 (AAR)
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The applicant’s product is not in the genre of the appliances so as to include in the CTH 901920.
In the matter of Freeze Tech Innovations
(2022) TaxCorp(IDT) 6151 (AAR)
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Benefit under a conditional notification cannot be extended in case of non-fulfilment of conditions and /or non- compliance of procedure. In this case, there is no ambiguity in the wordings of the impugned Notification.
In the matter of Time Technoplast Ltd.
(2022) TaxCorp(IDT) 6150 (AAR)
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Sale of coal takes place first, thus, the coal becomes the property of buyer and the handling and transportation services are rendered by Applicant in respect of buyer’s goods and therefore, supply of such service is not made in conjunction with the sale already made and not a composite supply.
In the matter of Devendran Coal International Pvt Ltd.
(2022) TaxCorp(IDT) 6149 (AAR)
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Civil structure is an added measure to bear load of plant and machinery therefore, the additional foundation are to be considered as any other civil structure as per Section 17 of CGST Act, excluded from the definition of plant and machinery.
In the matter of Coral Manufacturing Works India Pvt Ltd.
(2022) TaxCorp(IDT) 6148 (AAR)
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As per section 51, TDS is not required to be deducted on payment made to the supplier of taxable goods or services or both, only when the value of such supply under a contract does not exceed Rs. 2.5 lakhs.
In the matter of Division Forest Officer, Bageshwar
(2022) TaxCorp(IDT) 6147 (AAR)
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Article 246-A neither overrides nor restricts the operation of Article 246 read with Entry 84 of List I of Schedule VII.
V.S. Products vs. UOI
(2022) TaxCorp(IDT) 6146 (HC-KARNATAKA)
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Since the audit history is a document generated by the respondent, it is clear that the respondent has not been able to discharge the onus which is placed on it, to demonstrate that a date had been fixed for grant of personal hearing.
Richie Rich Exim Solutions vs Commissioner of CGST, Delhi South
(2022) TaxCorp(IDT) 6145 (HC-DELHI)
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Impugned order was the second round of litigation since it was passed immediately after the instant court quashed the provisional attachment order which attached the same bank account.
Global Enterprises vs Commissioner Central Goods and Service Tax, Delhi East & anr
(2022) TaxCorp(IDT) 6144 (HC-DELHI)
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An opportunity of hearing is required to be given where a request was made in writing to the person chargeable with taxes and penalty or where any adverse decision is contemplated against such person.
Sree Constructions vs The Assistant Commissioner (ST) & ors
(2022) TaxCorp(IDT) 6143 (HC-AP)
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