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AAAR - PP Leno Bags made of woven strips manufactured out of Polypropylene /Linear Low Density Polyethylene is classifiable under Chapter 39 and not under chapter 63.
In the matter of RLJ Woven Sacks Pvt. Ltd.
(2019) TaxCorp(IDT) 2428 (AAR)
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HC - Aaggrieved party cannot be left remediless merely because the State Government has not notified the Appellate Forum.
Scott Edil Pharmacia Ltd. vs. Assistant Commissioner, State Taxes and Excise & Others
(2019) TaxCorp(IDT) 2427 (HC-HP)
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HC - Writ Dismissed - Since no cause of action has emerged in the writ challenging Notification/Circular, HC cannot adjudicate upon.
Global Associates Association of Persons vs. Union of India & Ors.
(2019) TaxCorp(IDT) 2424 (HC-KARNATAKA)
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HC - Allows release of goods detained for non-updation of Part-B of E-Way bill upon payment of one-time tax liability under CGST Act and SGST Act for release of goods.
Preethi Kitchen Appliances Private Ltd. vs. The State Tax Officer
(2019) TaxCorp(IDT) 2423 (HC-MADRAS)
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HC - Nodal officer to consider complaint/representation to revise GST TRAN-1 to correct bonafide error.
Pragati Automation Pvt. Ltd vs The Union of India
(2019) TaxCorp(IDT) 2422 (HC-KARNATAKA)
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HC - Provisional release of detained goods allowed upon executing a bond in FORM GST INS-04 for the total value of the seized goods and bank guarantee.
Palak Designer Diamond Jewellery Vs. Union of India
(2019) TaxCorp(IDT) 2413 (HC-GUJARAT)
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HC - Writ dismissed - Alternate remedy - Quashing of detention order.
Bright Road Logistics Pvt. Ltd. vs. The Commercial Tax Officer
(2019) TaxCorp(IDT) 2412 (HC-KARNATAKA)
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AAR - No ITC on GST paid in case of rent free hotel accommodation provided to GM and MD as the same is used for their personal consumption as envisaged u/s 17(5)(g). Also disallows ITC on mediclaim taken for Parent’s Health expenses.
In the matter of Posco India Pune Processing Center Pvt. Ltd.
(2019) TaxCorp(IDT) 2411 (AAR) · Section 17
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AAR - Industrial Grade Quick Lime having 86% of Calcium Oxide content and Industrial Grade Slacked Lime having 86% of Calcium Hydroxide content are classifiable under CTH 28259090 and CTH 28259040 respectively.
In the matter of Palaniappan Chinnadurai / Senthilkumar Thilagavathy
(2019) TaxCorp(IDT) 2405 (AAR)
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AAR - No IGST on goods stored in Free Trade Warehousing Zone and cleared to a DTA unit on or after April 1, 2018.
In the matter of Sadesa Commercial Offshore De Macau Ltd.
(2019) TaxCorp(IDT) 2404 (AAR)
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AAR - Management consultancy services to Chennai Metro Water Supply and Sewerage Board for water-related projects is exempt.
In the matter of Tamil Nadu Water Investment Company Ltd.
(2019) TaxCorp(IDT) 2402 (AAR)
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AAR - Non-woven carry bags are classifiable under CTH 4202 22 10 whereas cotton carry bags are classifiable under CTH 4202 22 20.
In the matter of Balu Ramamoorthy Sekar
(2019) TaxCorp(IDT) 2401 (AAR)
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AAR - Third Party Inspection services provided to Govt. entities for water-related project, is exempt from CGST.
In the matter of Dr. Amin Controllers Pvt. Ltd
(2019) TaxCorp(IDT) 2400 (AAR)
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AAR - AAAR to decide issue pertaining to classification of GST on ‘Rejected Wheat Seed’ and ‘Rejected Paddy Seed’.
In the matter of Sam Overseas
(2019) TaxCorp(IDT) 2399 (AAR)
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AAR - ‘Eucalyptus/Poplar Woods waste in logs’ not classifiable under HSN 4401.
In the matter of Sharda Timber
(2019) TaxCorp(IDT) 2398 (AAR)
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AAR - Service of promotion and marketing of products of overseas client constitutes an ‘intermediary service’ defined u/s 2(13) of IGST Act.
In the matter of Toshniwal Brothers (SR) Private Limited
(2019) TaxCorp(IDT) 2396 (AAR)
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AAR - ‘Power Banks’, used to charge mobile phones classifiable as “Accumulator’ under HSN 8507, taxable at 28%.
In the matter of Xiaomi Technology India Private Limited.
(2019) TaxCorp(IDT) 2395 (AAR)
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AAR - Supply of printed Educational books by as per the instructions of School Education Department is classifiable under HSN 4901 as ‘printed books’ under Notification No. 2/2017- State Tax (Rate), thereby attracting NIL rate of tax.
In the matter of Ashok Chaturvedi (General Manager, Chhattisgarh Text Book Corporation)
(2019) TaxCorp(IDT) 2394 (AAR)
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AAR - Air Dyer complete with final filter for use in breaking system of locomotive’ classifiable under Chapter 8421 of GST Tariff Act 2017. Taxable @18%.
In the matter of Blackstone Diesels
(2019) TaxCorp(IDT) 2393 (AAR)
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AAR - Supply of services in relation to solid waste management, water supply operation, garbage collection door to door and disposal, cleaning of common area of residential area developed by Housing Board are exempt within scope of Notification No. 12/2017 - State Tax (Rate) No. F-10- 43/2017/CT/V (80).
In the matter of Dhananjay Kumar Singh
(2019) TaxCorp(IDT) 2392 (AAR)
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