All landmark rulings

1. GST ·AAR · 31 Jan 2019
   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)

2. GST ·AAR · 30 Jan 2019
   AAR - ITC of one State’s CGST cannot be adjusted for payment of another State’s CGST. A supplier registered in one state cannot claim ITC for CGST and SGST of other States.

   In the matter of Storm Communications Pvt. Ltd.

   (2019) TaxCorp(IDT) 2389 (AAR)

3. GST ·AAR · 30 Jan 2019
   AAR - PP Leno Bags to be classified under HSN 3923 and taxable at 18%.

   In the matter of Dinman Polypacks Pvt. Ltd

   (2019) TaxCorp(IDT) 2388 (AAR)

4. GST ·AAR · 30 Jan 2019
   AAR - ‘Sweeping service’ provided to Housing Directorate of Govt. by way of deployment of personnel is not exempt under Notification No. 12/2017-CT (Rate).

   In the matter of NIS Management Ltd.

   (2019) TaxCorp(IDT) 2387 (AAR)

5. GST ·AAR · 30 Jan 2019
   AAR - Services provided by way of packing of tea bags under a contract is a ‘composite supply’ and taxable at 5%.

   In the matter of Vedika Exports Tea Pvt. Ltd.

   (2019) TaxCorp(IDT) 2386 (AAR)

6. GST ·AAR · 30 Jan 2019
   AAR - Security and scavenging services to medical colleges and Govt. hospitals is not exempt under Notification No. 12/2017-CT (Rate).

   In the matter of Ex-Servicemen Settlement Societ

   (2019) TaxCorp(IDT) 2385 (AAR)

7. GST ·Bombay High Court · 23 Jan 2019
   HC - Parallel proceedings allowed under Excise and GST on same subject but in different States.

   Shafi Khan Khokhar Vs. State of Maharashtra & Ors.

   (2019) TaxCorp(IDT) 2376 (HC-BOMBAY)

8. GST ·Kerala High Court · 23 Jan 2019
   HC - Recovery of GST on tax collected at source (TCS) u/s 206C (1F) of Income Tax Act stayed.

   PSN Automobiles Pvt. Ltd. Vs. UOI

   (2019) TaxCorp(IDT) 2375 (HC-KERALA)

9. GST ·Kerala High Court · 23 Jan 2019
   HC - Manual filing of FORM TRAN-1 and TRAN-2 allowed owing to technical error.

   Popular Vehicles and Services Limited Vs UNION OF INDIA

   (2019) TaxCorp(IDT) 2374 (HC-KERALA)

10. GST ·Gujarat High Court · 22 Jan 2019
    HC - Exemption available on services related to electricity transmission/distribution.

    Torrent Power Ltd. Vs. Union of India

    (2019) TaxCorp(IDT) 2371 (HC-GUJARAT)

11. GST ·Gujarat High Court · 22 Jan 2019
    HC - Price revision cannot be permitted in view of change in tax structure consequent to GST introduction.

    Bipson Surgical (India) Pvt. Ltd Vs. State of Gujarat

    (2019) TaxCorp(IDT) 2370 (HC-GUJARAT)

12. GST ·AAR · 18 Jan 2019
    AAR - Services supplied under Marketing services agreement to parent company abroad not 'intermediary service', constitutes 'export'.

    In the Matter of Asahi Kasei India Private Limited

    (2019) TaxCorp(IDT) 2365 (AAR)

13. GST ·Anti-profiteering Authority · 17 Jan 2019
    NAA - Since cum-tax price remained same despite reduction in GST rate from 28% to 18% w.e.f. November 15, 2017, profiteering upheld.

    Surya Prakash Loonker Vs Excel Rasayan

    (2019) TaxCorp(IDT) 2362 (NAA)

14. GST ·AAR · 04 Jan 2019
    AAR - Question posed is not specific but very generic on which ruling is not practically possible.

    In the matter of Madhya Pradesh Paschim Kshetra Vidyut Vitaran Company Ltd.

    (2019) TaxCorp(IDT) 2335 (AAR)

15. GST ·AAR · 04 Jan 2019
    AAR - MPPGCL is covered under definition of ‘Government Entity’ but is not entitled to concessional rate benefit of 12% for “works contract”.

    In the matter of Shreeji Infrastructure India P. Ltd.

    (2019) TaxCorp(IDT) 2334 (AAR)

16. GST ·AAR · 04 Jan 2019
    AAR - Delayed payment surcharge and/or Late payment surcharge/Surcharge on outstanding amount is not a separate service but is includible in value of initial service.

    In the matter of Madhya Pradesh Poorv Kshetra Vidyut Vitaran Company Ltd.

    (2019) TaxCorp(IDT) 2333 (AAR)

17. GST ·Anti-profiteering Authority · 03 Jan 2019
    NAA - Anti-profiteering provisions are attracted only when there is a reduction in the rates of tax or increase in ITC.

    Kerala State Level Screening Committee on Anti Profiteering vs. Maruti Suzuki India Ltd

    (2019) TaxCorp(IDT) 2330 (NAA)

18. GST ·Anti-profiteering Authority · 28 Dec 2018
    NAA - Reduction in discount doesn’t amount to profiteering as the same was offered from his profit margin by the Respondent and doesn’t form part of the base price.

    State Level Screening Committee on Anti-Profiteering, Kerala vs. Asian Paints Ltd.

    (2018) TaxCorp(IDT) 2325 (NAA)

19. GST ·Anti-profiteering Authority · 28 Dec 2018
    NAA - There is no profiteering either post GST implementation or rate reduction.

    Kerala State Level Screening Committeeon Anti Profiteering vs. Lorenzo Vitrified Tiles Pvt ltd

    (2018) TaxCorp(IDT) 2323 (NAA)

20. GST ·Anti-profiteering Authority · 28 Dec 2018
    NAA - Rate of tax increased to 5% (post-GST), therefore allegation of profiteering is not sustainable.

    Kerala State Level Screening Committee on Anti Profiteering vs. M/s Janson

    (2018) TaxCorp(IDT) 2322 (NAA)

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