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Transportation service of applicant is neither covered under definition of national waterways nor under other waterway on any inland water, hence, same does not qualify for exemption contained at Sr. No. 18 of the Notification No. 12/2017-Central Tax (Rate).
In the matter of Shreeji Shipping
(2020) TaxCorp(IDT) 3803 (AAR)
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Services provided are of only manpower supply or security services and since there is no involvement of supply of goods in these services, the services would be called pure services.
In the matter of A.B. Enterprise
(2020) TaxCorp(IDT) 3802 (AAR)
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Payment made at direction of the Committee cannot be considered as services rendered by the Govt to the Applicant so as to attract GST levy under reverse charge mechanism as per Entry No. 5 of Notification No. 13/2017-Central Tax (rate) dt. 28.06.2017.
In the matter of Karnataka Solar Power Development Corporation Ltd
(2020) TaxCorp(IDT) 3801 (AAR)
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Applicant, an organization established by Govt. of Karnataka under the control and supervision of Primary and Secondary Education Secretariat, not having an independent existence, becomes part of Karnataka Govt.
In the matter of Department of Printing, Stationery and Publications
(2020) TaxCorp(IDT) 3800 (AAR)
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We are not empowered to condone the delay of one day in filing this appeal and hence, the question of discussing the merits of the issue in appeal does not arise.
In the matter of Deputy Conservator of Forests, Bangalore
(2020) TaxCorp(IDT) 3799 (AAR)
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Appellant will not be able to avail ITC of taxes paid on procurements where the appellant is not doing the installation of lifts, escalators and travellators despite the fact that these qualify as plant and machinery.
In the matter of Tarun Realtors Pvt. Ltd.
(2020) TaxCorp(IDT) 3798 (AAR)
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It is evident that Section 83 does not provide for an extension of an order for provisional attachment and any such extension shall be dehors the statute.
Amazonite Steel Pvt. Ltd. & Anr. Vs. Union of India
(2020) TaxCorp(IDT) 3797 (HC-CALCUTTA)
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Supply of purified water whether in sealed container or unsealed container not entitled for GST exemption.
In the matter of Water Health India Pvt. Ltd.
(2020) TaxCorp(IDT) 3796 (AAR)
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The applicant can issue tax invoice with IGST to customers as per Section 20 of the IGST Act read with Section 31 of CGST Act for the interstate transaction as provided under section 7(1) of IGST Act, when the goods are directly dispatched from the port of import with invoicing done from the registered place of business.
In the matter of Kardex India Storage Solution Private Limited
(2020) TaxCorp(IDT) 3795 (AAR)
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Using the SCADA interface, the operator sends instructions to Remote Terminal Unit which controls light, signals and other electrical equipment of the metro, it is therefore a power supply and distribution network installed for the purpose of operation of metro, hence supply pertains to railways including metro as defined u/s 2(31)(c) of Railway Act, 1989.
In the matter of ABB India Ltd.
(2020) TaxCorp(IDT) 3794 (AAR)
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It cannot be accepted that appellant is a clinical establishment offering treatment in the recognized ayurvedic system of medicine, hence, its supplies are therefore not health care services by a clinical establishment.
In the matter of OPTM Health Care Pvt. Ltd.
(2020) TaxCorp(IDT) 3793 (AAR)
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The phrase technical difficulty envisaged in Rule 117(1A) is in relation to the common portal and the criteria for determining the error on the common portal is a system log on the common portal which does not support the case of the Petitioner.
Nelco Limited vs. UOI
(2020) TaxCorp(IDT) 3792 (HC-BOMBAY)
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Services rendered by the Director to the company for which consideration is paid to them in any head is liable to GST under RCM.
In the matter of Clay Craft India Pvt. Ltd.
(2020) TaxCorp(IDT) 3791 (AAR)
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When it is not possible to calculate value of supply as per Section 15 of the Act, the value of taxable supply is to be calculated as per the relevant Rules of Chapter IV of CGST Rules, 2017 which deals with the determination of value of supply.
In the matter of Bharat Heavy Electricals Ltd.
(2020) TaxCorp(IDT) 3790 (AAR)
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The description of service i.e.Licensing services undertaken by the GMVN does not get covered under Sl.No. 17(i) to 17(viia) of the said notification, therefore service in question falls under residual entry 17(viii). Said entry was amended vide Notification No. 27/2018- Central Tax providing for levy of GST at 18% w.e.f. January 01, 2019 and was taxable at 5% for the period July 1, 2017 to December 31, 2018.
In the matter of Shri. Ajay Kumar Dabral
(2020) TaxCorp(IDT) 3789 (AAR)
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Applicant has transferred the business as going concern which may be treated as supply of services which is exempted in terms of Sl.No. 2 of Notification No. 12/2017-Central Tax (Rate).
In the matter of Rajeev Bansal and Sudershan Mittal
(2020) TaxCorp(IDT) 3788 (AAR)
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Competent authority shall not raise any technical issue w.r.t. the refund claim of IGST amount.
Gokul Agro Resources Ltd. vs. Union of India
(2020) TaxCorp(IDT) 3787 (HC-GUJARAT)
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The severity of the offence with which an under-trial is charged with or any other relevant factor, would be the guiding factors for taking decision.
Rajinder Bassi and others vs. State of Punjab
(2020) TaxCorp(IDT) 3783 (HC-P&H)
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The contributions made to the trusts on account of the mining operations cannot be treated as donations as donations are not mandatory but voluntary. Such contributions and royalty shall be subject to levy of GST.
In the matter of Cosme Costa & Sons
(2020) TaxCorp(IDT) 3782 (AAR)
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This order shall not create any equity in favour of any of the petitioners insofar as their claim is concerned and the same shall be subject to scrutiny by the concerned authority.
Bengal Hammer Industries (Ltd.) vs. Union of India & Ors.
(2020) TaxCorp(IDT) 3780 (HC-CALCUTTA)
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