GST
Rapigro Is A Plant Growth Regulator, Attracts 18% GST: AAR
The Ahmedabad Bench of the Authority of Advance Ruling (AAR) has ruled that Rapigro attracts 18% GST.The bench of Amit Kumar Mishra and Milind Kavatkar has observed that ‘Rapigro’ is classifiable as a Plant Growth Regulator and not a fertilizer.The applicant, M/s. Isagro was engaged in the manufacture of the product Rapigro and was classifying it under TI 3507 of CETA '85 as a...
12% GST Payable On ‘Solar Home Lighting System’: AAR
The Uttar Pradesh Authority of Advance Ruling (AAR) has held that 12% GST is payable on solar home lighting systems.The bench of Rajendra Kumar and Harilal Prajapati has observed that ‘solar home lighting systems are classified as solar-based devices covered under HSN Code 94055040.The applicant intends to supply a solar home lighting system consisting of Solar photovoltaic Modules, a...
Gujarat AAR Rules It Lacks Jurisdiction On Supply of Goods And Services Matter in Madhya Pradesh
The Gujarat Authority for Advance Rulings (AAR) has ruled that it does not have jurisdiction to rule on a matter involving a supply of goods and services in Madhya Pradesh. The ruling was made in the case of Pooja Construction Co., which had sought an advance ruling on whether it was required to obtain registration with the State Tax Authorities of Madhya Pradesh. M/s....
Veterinary Instruments "AI Crate/Travis" Classified Under TI 7306, GST Applicable At 18%: GAAR
In a significant development, the Gujarat Authority Of Advance Ruling (GAAR) Bench has provided clarity on the classification and tax rate applicable to the veterinary instrument known as "AI Crate" or "Artificial Insemination Crate/Travis." The ruling comes in response to an application filed by Kantaben Rameshbhai Chaudhari, Krishna Enterprises, engaged in the manufacture of...
Education Provided By Isha Yoga Center Ineligible For GST Exemption: AAR Karnataka
In a recent ruling, the Karnataka Authority For Advance Ruling bench has held that the education provided by Isha Yoga Center's residential school, Isha Samskriti, does not qualify for exemption under the Goods and Services Tax (GST) laws. The ruling came in response to an application filed by Isha Yoga Center seeking clarification on the applicability of GST exemption to its...
Tax Cases Weekly Round-Up: 9 July To 15 July, 2023
Supreme Court Revenue Dept Can't Recover Refunded Cess Amount Because Refund Was Based On A Judgment Which Was Later Overruled : Supreme Court Case Title: Commissioner of CGST and Central Excise (J and K) vs M/s Saraswati Agro Chemicals Pvt. Ltd. Citation : 2023 LiveLaw (SC) 522 The Supreme Court has upheld the decision of the Jammu and Kashmir and...
No Separate GST Registration Required For Each Type Of Business Services Carried From The Same Place Of Business: West Bengal AAR
The West Bengal Authority of Advance Ruling (AAR) has held that no separate registration is required for each type of business, i.e., manufacturing, reselling, or providing services carried on from the same place of business.The bench of Sarthak Saxena and Joyjit Banik has observed that, as per the proviso to Section 25(2) of the GST Act, separate registration in a State may be granted to...
GST Payable On Services Of Loading And Unloading Of Imported Unprocessed “Toor” And “Whole Pulses” And “Black Matpe”: West Bengal AAR
The West Bengal Authority of Advance Ruling (AAR) has held that GST is payable on services of loading and unloading of imported unprocessed "toor" "whole pulses" and "black matpe".The bench of Sarthak Saxena and Joyjit Banik has observed that any services supplied for loading and unloading as supplied by the applicant after the goods left the primary market do not qualify for GST...
Tax Cases Weekly Round-Up: 2 July To 8 July, 2023
Supreme Court CTO For Enhanced Production Capacity Issued After SC’s Order Fixing Total Import Limit; Importer Not Entitled To Proportionate Increase In Import Quota: Supreme Court Case Title: M/s Sanvira Industries vs Rain CII Carbon (Vizag) Ltd. & Ors Citation : 2023 LiveLaw (SC) 497 The Supreme Court has upheld the decision of the Delhi High Court which set...
GST Not Payable On Out-Of-Court Settlement: AAR
The Telangana Authority of Advance Ruling (AAR) has ruled that GST is not payable on the out-of-court settlement.The bench of S.V. Kasi Visweswara Rao and Sahil Inamdar has observed that there is no GST on the interest of 13% per annum awarded by the Tribunal for Arbitration Award as the principal supply itself is not taxable.The applicant is taking up Thermal Projects in various cities in...
Fair Price Shops Supplying Essential Commodities To Ration Card Holders Are Not Liable To Charge GST To The State Government: West Bengal AAR
The West Bengal Authority of Advance Ruling (AAR) has ruled that Fair Price Shops (FPS) supplying essential commodities, specifically Super Kerosene Oil (SKO), under the Public Distribution System (PDS) to ration card holders are not liable to charge GST to the State Government.The bench of Sarthak Saxena and Joyjit Banik has observed that Entry 11A of Notification No. 12/2017-Central Tax...
Full Credit Available On GST Charge In The Tax Invoice Issued By The Supplier: AAR
The Andhra Pradesh Authority of Advance Ruling (AAR) has ruled that full credit of the GST charge is included in the tax invoice issued by the supplier even if later commercial or financial credit notes are issued.The bench of K. Ravi Sankar and R. V. Pradhamesh Bhanu has observed that there is no requirement for the applicant to reverse the ITC proportionately to the extent of the financial...