GST
Supply Of U-Bolt And Front Spring Bolt Made Up Of Steel Attracts 18% GST: AAR
The Uttarakhand Authority of Advance Ruling (AAR) consisting of members Anurag Mishra and Rameshwar Meena has ruled that 18% GST is payable on the supply of U-Bolt and Front Spring Bolt made up of steel.The applicant is in the business of manufacturing and supplying goods such as nuts, bolts, and springs, etc., and the application for advance ruling relates to the classification...
Tax Cases Weekly Round-Up: 19 June To 25 June, 2022
Delhi High Court Right To File Objection To SCN Can't Be Denied Due To One Day Delay: Delhi High Court Case Title: Ernst & Young, US LLP Versus ACIT Citation: 2022 LiveLaw (Del) 586 The Delhi High Court bench of Justice Manmohan and Justice Manmeet Pritam Singh Arora ruled that the right to file an objection to the Show Cause Notice cannot be denied owing to a...
GST Not Payable On RCM Basis On Commission Paid To The Overseas Commission Agent: AAR
The Uttarakhand Authority of Advance Ruling (AAR)consisting of Anurag Mishra and Rameshvar Meena has ruled that GST is not payable on the basis of the Reverse Charge Mechanism (RCM) on the commission paid to the Overseas Commission Agent. The applicant is a manufacturer and carries on the business of supplying seasonings, spices, premixes and similar food products to its customers...
Advance Ruling Can't Be Sought After The Receipt Of The Notice: Madhya Pradesh High Court
The Madhya Pradesh High Court has ruled that the application under section 97 of the CGST Act for obtaining the advance ruling cannot be made before the Authority of Advance Ruling (AAR) during the pendency of the issue before the authority and after the receipt of the notice. The division bench of Justice Vivek Rusia and Justice Amar Nath has observed that the petitioner approached...
No GST Payable On Work Of 'Shaheed Dwar' At Banjarawala, Dehradun: Uttarakhand AAR
The Uttarakhand Authority of Advance Ruling (AAR) consisting of Anurag Mishra and Rameshvar Meena has ruled that no GST is payable on the work of 'Shaheed Dwar' at Banjarawala, Dehradun. The applicant, Garhwal Mandal Vikas Nigam Limited, is an undertaking of the Government of Uttarakhand. The applicant has been receiving consideration for the implementation of various projects from...
No GST Payable For Movement Of Goods Between Two Units Working Under Same GSTIN: Rajasthan AAR
The Rajasthan Bench of Authority of Advance Ruling, consisting of Vikas Kumar Jeph and M.S. Kavia has ruled that GST is not payable on the movement of goods between two units working under the same GSTIN.The applicant is in the business of manufacturing Thermocol, PET Bottles, Tableware, Kitchenware & Tiffin, Toilet ware, Plastic Casseroles, Steel Household, Plastic Chairs, and...
Tax Cases Weekly Round-Up: 12 June To 18 June, 2022
Delhi High CourtDelhi High Court Quashes Assessment Order For Not Giving Opportunity To File Objection To SCN Case Title: Jindal Exports and Imports Private Limited Vs DCIT The Delhi High Court bench of Justice Manmohan and Justice Dinesh Kumar Sharma has quashed the assessment order as the assessee was not given an opportunity to file an objection to the show...
No GST Payable On Reimbursement Of Stipend Paid To Trainees: AAR
The Maharashtra Authority of Advance ruling (AAR) has ruled that GST is not payable on the reimbursement of stipend paid to trainees by industry partners.This Applicant, M/s Patle Eduskills Foundation is in the business of Human Resource & Skill Development and is a facilitator under the National Employability Enhancement Mission (NEEM Scheme) of the Government of India. The...
18% GST payable On PV DC Cables: Maharashtra AAR
The Maharashtra Authority of Advance Ruling (AAR), consisting of Rajiv Magoo and T.R. Ramnani, has ruled that 18% GST is payable on PV DC cables. The applicant is in the business of manufacturing and supplying solar cables, commonly known as photo-voltaic DC cables (PVDC cables) under various brand names. The cables are made from copper conductors with cross-linked polyolefin...
ITC Admissible On GST Paid On GTA Service Despite Vehicles Travelling Empty in Return Journey: AAR
The Gujarat Authority of Advance Ruling (AAR) has ruled that the Input Tax Credit (ITC) is admissible on GST paid on goods transport agency (GTA) service supplied to it, despite refrigerated vehicles travelling empty during the return journey. The applicant, Vadilal, is in the business of supplying ice-cream in various states in addition to the supplies in Gujarat State....
Turmeric in Whole Form Is 'Agricultural Produce', Attracts 5% GST: AAAR
The Maharashtra Appellate Authority of Advance Ruling (AAAR) has ruled that 5% GST is payable on turmeric in its whole form, falling under the definition of "Agricultural Produce". The two-member bench of Rajeev Kumar Mital and Ashok Kumar Mehta has observed that the first supply of turmeric in whole form by farmers, being supplied by a non-taxable person in the Agricultural Produce...
GST Payable On Receipt Of Gratuitous Payment From Outgoing Member: AAR
The Maharashtra Authority of Advance Ruling (AAR) consisting of T.R. Ramnani and Rajiv Magoo has ruled that GST is payable on receipt of gratuitous payment from outgoing members. The applicant is a co-operative housing society registered under the Maharashtra Co-operative Housing Society Act (MCHS Act) having 48 flats which charges its members maintenance charges as per flat...