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The interests of justice would be best served if the declaration submitted by the Assessee in October, 2019 along with September, 2019 is treated as discharge of Assessee’s liability of August, 2017 within the period stipulated under the GST laws.
Vishnu Aroma Pouching Pvt Ltd vs. Union of India
(2020) TaxCorp(IDT) 3995 (HC-GUJARAT)
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ITC availed as per the conditions specified therein shall be allowed for discharging the liability towards supply of coal and supply of coal handling and distribution charges.
In the matter of Agarwal Coal Corporation Pvt. Ltd.
(2020) TaxCorp(IDT) 3991 (AAR)
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Construction of swimming pools/wave pools/machine room are independent items and not support structure for a plant and only civil structures thus, not eligible for ITC.
In the matter of Atriwal Amusement Park
(2020) TaxCorp(IDT) 3990 (AAR)
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Applicant shall not be entitled to avail ITC of tax paid on lift to be installed in hotel building which in turn is used for providing taxable service.
In the matter of Jabalpur Hotels Private Limited
(2020) TaxCorp(IDT) 3989 (AAR)
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Assessee is directed to file a comprehensive application manually with Revenue seeking payment of the outstanding interest on the balance.
ESS AAR Automotive Pvt Ltd vs. Union of India & Ors.
(2020) TaxCorp(IDT) 3988 (HC-DELHI)
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Petitioner also prayed for declaration to declare the Rule 117 of the CGST Rules, 2017 providing time limit to file TRAN-1 as ultra vires and in violation of Section 140 of the CGST Act.
Balaji Implex vs. Union of India & Ors.
(2020) TaxCorp(IDT) 3987 (HC-DELHI)
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The services provided by applicant are exempt as per Notification no. 12/2017 as further amended by Notification No. 32/2017.
In the matter of M/s. Zigma Global Environ Solutions Private Limited.
(2020) TaxCorp(IDT) 3977 (AAR)
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Commissioner CGST/SGST Maharashtra is directed to ensure that the amount profiteered by the Respondent is deposited in the Consumer Welfare Fund
DGAP vs. Neeva Foods Pvt. Ltd
(2020) TaxCorp(IDT) 3976 (NAA)
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Applicant is a society which consists of 9 members out of which 7 are officers/employees of the Government of Andhra Pradesh that qualifies for 77% of Government control falling short of the designated 90% as required by the Act.
In the matter of Sri Satya Sai Water Supply Project Board
(2020) TaxCorp(IDT) 3975 (AAR)
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In case of sale or transfer, the transferor can transfer unutilised ITC to the transferee, which is lying in his electronic credit ledger, by filing Form GST ITC-02.
In the matter of Shilpa Medicare Limited
(2020) TaxCorp(IDT) 3971 (AAR)
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Services provided to recipient located outside India shall attract IGST as per Section (7)(5)(c).
In the matter of DKV Enterprises Private Limited
(2020) TaxCorp(IDT) 3970 (AAR)
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Government of India has declared Imli which is hindi nomenclature for tamarind as forest produce.
In Sri Venkata Vijaya Durga Traders
(2020) TaxCorp(IDT) 3969 (AAR)
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Supply of print on flex is classifiable under HSN 4911 and attracts rate of 12% in terms of Sl. No 132 of Schedule II of Notification No. 1/2017- Central Tax (Rate) dated June 28, 2017.
In the matter of Sree & Co.
(2020) TaxCorp(IDT) 3968 (AAR)
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Rail Land development Authority is leasing parcels of land which is for commercial function and said service is classifiable under HSN 997212 attracting GST @18%.
In the matter of Hazari Bagh Builders Pvt. Ltd.
(2020) TaxCorp(IDT) 3967 (AAR)
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Such vessel charter hire charges shall attract 5% IGST vide Notification No. 1/2018-IT (Rate) dated January 25, 2018 read with Notification No. 8/2017-IT (Rate) dated June 28, 2017 as amended from time to time.
In the matter of Ocean Sparkle Limited
(2020) TaxCorp(IDT) 3966 (AAR)
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In order to levy an effective rate of 5%/12%, conditions stipulated are that cost of fuel is included in the consideration charged from the service recipient and credit of input tax charged goods or services used exclusively in supplying such service has not been taken.
In the matter of M/s. Andhra Pradesh State Road Transport Corporation (APSRTC)
(2020) TaxCorp(IDT) 3965 (AAR)
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The supply of imported mud- chemicals and additives shall be classifiable as supply of goods and benefits under Customs Notification to qualify for concessional rate is available subject to fulfilment of specified conditions.
In the matter of M/s Halliburton Offshore Services Inc. (Oil India)
(2020) TaxCorp(IDT) 3964 (AAR)
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Once the goods imported are cleared by the Customs authorities, all the provisions of the Customs Law cease to be applicable therefore, it is clear that the activity of import of drill bits by the Applicant is a distinct activity of supply of goods in the course of inter-state trade.
In the matter of M/s Halliburton Offshore Services Inc (Drill Bits)
(2020) TaxCorp(IDT) 3963 (AAR)
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If Banking Company strictly complies with Rule 38 of CGST Rules, 2017 then instead of complying with Section 17(2), the benefit availed directly from Section 17(4) by the applicant is lawful.
In the matter of Uttar Bihar Gramin Bank
(2020) TaxCorp(IDT) 3962 (AAR)
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As per Section 3 of Transfer of Property Act, 1982, chit fund does not come under the purview of actionable claims.
In the matter of Ushabala Chits Private Limited
(2020) TaxCorp(IDT) 3961 (AAR)
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