GST
Supply Of Ready To Eat And Ready To Cook Food Products Attracts 18% GST: Karnataka AAR
The Karnataka Authority for Advance Ruling has ruled that 18% GST is applicable on the supply of ready-to-eat and ready-to-cook food products.The two-member bench of M.P. Ravi Prasad and Kiran Reddy T. has observed that all kinds of food mixes, including instant food mixes, soft drink concentrates, Sharbat, the betel nut product known as "Supari," sterilized or pasteurized millstone,...
Tax Cases Weekly Round-Up: 19 February To 25 February 2023
Bombay High Court GST Act Can’t Be Interpreted To Deny Right To Carry Trade And Commerce By Citizens: Bombay High Court Case Title: Rohit Enterprises Versus The Commissioner State GST Bhavan Citation: 2023 LiveLaw (Bom) 108 The Aurangabad Bench of the Bombay High Court has held that the provisions of the GST enactment cannot be interpreted so as to deny the right to carry...
Selling Of Alcoholic Liquor For Human Consumption Is A “Non-Taxable Supply”: AAR
The West Bengal Authority for Advance Ruling (AAR) has observed that the activities of selling alcoholic liquor for human consumption by the applicant would be treated as a "non-taxable supply" and therefore fall under the category of "exempt supply" under the GST Act.The two-member bench of Brajesh Kumar Singh and Joyjit Banik has ruled that the applicant is required to reverse input tax...
GST Exempted On Bouquet Made With Dry Parts Of Plants, Foliage, And Branches Of Plant: AAR
The West Bengal Authority of the Advance Ruling (AAR) has observed that bouquets made with dry parts of plants, such as foliage, flower buds, grasses, and branches of plants, are exempt from GST.The two-member bench of Brajesh Kumar Singh and Joyjit Banik has observed that the bouquet made with dry parts of plants, foliage, flower buds, grasses, and branches of plants that are dried,...
GST Exempted On Services Of Milling Of Food Grains Into Flour To Govt. Of West Bengal For PDS: AAR
The West Bengal Authority of Advance Ruling (AAR) has ruled that services by way of milling food grains into flour (atta) and supplying it to the Food & Supplies Department, Govt. of West Bengal, for distribution under the Public Distribution System, are eligible for GST exemption.The two-member bench of Brajesh Kumar Singh and Joyjit Banik has observed that the composite supply of...
5% GST Applicable On Value Of Part Of Gold Retained For Job Work: West Bengal AAR
The West Bengal Advance Ruling Authority (AAR) has ruled that the value of 10 grams of gold is included in the value of job work services and is subject to 5% GST.The bench of Brajesh Kumar Singh and Joyjit Banik has observed that the applicant retains 10 gm of pure gold on account of wastage, which is beyond the permissible limit of wastage in the nature of normal loss. The value of pure...
Setting-Up Naval Communication Network By Subcontractor For BSNL, Attracts 12% GST: Maharashtra AAAR
The Maharashtra Appellate Authority of Advance Ruling (AAAR) has ruled that 12% GST is applicable on setting up the Naval Communication Network as a subcontractor for the Indian Navy on behalf of Bharat Sanchar Nigam Limited (BSNL).The two-member bench of Dr. D. K. Srinivas and Rajeev Kumar Mital, while allowing the appeal, observed that the Navy (under the Ministry of Defense, a...
Tax Cases Weekly Round-Up: 5 February to 11 February 2023
Supreme Court Exemption Of Newspaper’s Income Utilised For Charity: Supreme Court Remands The Matter To AO Case Title: PCIT Versus Servant of People Society The Supreme Court has remanded the appeal in respect of the exemption of newspaper income used for charity. Delhi High Court Department Can’t Go Behind TRC Issued By The Other Tax Jurisdictions: Delhi...
Works Contract Services Of Construction Of Railway Under Bridge Exigible To 18% GST: Karnataka AAR
The Karnataka Authority of Advance Ruling (AAR) has ruled that Indian Railways' contract services for the construction of the railway under the bridge are subject to 18% GST.The two-member bench of M.P. Ravi Prasad and Kiran T. Reddy has observed that contract services for the construction of tunnels executed for Indian Railways by the applicant is exigible to GST at 18% if the applicant...
Permit Issued By Forest Dept. For Coal-Transit Taxable As "Public-Administrative-Services": AAAR
The Telangana Appellate Authority of Advance Ruling (AAAR) has ruled that the permit issued by the forest department for coal transit is taxable as public administrative services.The two-member bench of B.V. Siva Naga Kumari and Neetu Prasad had observed that the supply of permits by the forest department is taxable at the rate of 9% SGST and CGST each under SAC code 9991 (public...
Tax Cases Weekly Round-Up: 29 January To 4 February 2023
Supreme Court S.153A Income Tax Act| Can Assessments Be Reopened If No Incriminating Material Is Found During Search? Supreme Court Reserves Judgment Case Title : PR. COMMISSIONER OF INCOME TAX CENTRAL v. ABHISAR BUILDWELL P. LTD The Supreme Court on Thursday reserved its judgment on whether in an assessment under section 153A of the Income Tax Act, besides the...
Tax Cases Weekly Round-Up: 22 January to 28 January 2023
Supreme Court Supreme Court Sets Aside Bail Condition To Deposit Rs 70 Lakhs In Case For Wrongfully Claiming ITC Case Title: Subhash Chauhan Versus UOI Citation: 2023 LiveLaw (SC) 61 The Supreme Court has overturned a bail condition imposed by the High Court that a person accused of illegally claiming Input Tax Credit must deposit Rs. 70 lakhs, the alleged amount...