AAR
Tax Cases Weekly Round-Up: 31 December 2023 To 6 January 2024
Supreme Court Supreme Court Dismisses UP Govt.'s Appeal Against Allahabad HC Order Quashing Demand Of Rs. 235.52 Crores Against VIVO Case Title: State of Uttar Pradesh and Anr. v. M/s Vivo Mobile India Private Ltd. & Ors. On Thursday(January 4), the Supreme Court dismissed a Special Leave Petition filed by the State of Uttar Pradesh against the order of the Allahabad...
Tax Cases Monthly Round Up: December 2023
Delhi High Court High-End KPO Services Provider Can't Be Compared With ITeS, Which Is BPO Services Provider: Delhi High Court Case Title: PCIT Versus Future First Info. Services Pvt. Ltd. Citation: 2023 LiveLaw (Del) 1301 The Delhi High Court has held that the high-end knowledge process outsourcing (KPO) services provider cannot be compared with the information...
18% GST Applicable On F-18 Drugs Used For Cancer Diagnosis: AAR
The Uttar Pradesh Authority of Advance Ruling (AAR) has held that 18% GST is applicable on F-18 drugs used for cancer diagnosis.The bench of Amit Kumar and Harilal Prajapati has observed that F18 is a radioisotope and fluorodeoxyglucose (18F-FDG) is a compound. The products being radioactive and compounds of the radioisotope 18F merit classification under heading 2844 only, although they...
Tax Cases Weekly Round-Up: 17 To 23 December, 2023
Delhi High Court High-End KPO Services Provider Can't Be Compared With ITeS, Which Is BPO Services Provider: Delhi High Court Case Title: PCIT Versus Future First Info. Services Pvt. Ltd. Citation: 2023 LiveLaw (Del) 1301 The Delhi High Court has held that the high-end knowledge process outsourcing (KPO) services provider cannot be compared with...
Incentives Received Under “Atma Nirbhar Gujarat Sahay Yojna” Can't Be Considered As Subsidy, GST Applicable: Gujarat AAAR
The Gujarat Appellate Authority of Advance Ruling (AAAR) has held that incentives received under the “Atma Nirbhar Gujarat Sahay Yojna” dated May 16, 2020, declared by the Gujarat Government could not be considered subsidies, and GST is applicable.The bench of B V Siva Naga Kumari and Sameer Vakil has upheld the AAR's order in which it was held that the incentive received by the...
12% GST Applicable On Renting Residential Dwelling Units On Monthly Rental Basis: Karnataka AAR
The Karnataka Authority of Advance Ruling has held that 12% GST is applicable to renting residential dwelling units on a monthly rental basis.The bench of M.P. Ravi Prasad and Kiran Reddy has observed the renting of residential dwellings to students and working women for residential purposes, along with amenities and facilities such as food, furniture, appliances, cleaning, security,...
GST Exemption On Unbranded Broken Rice, 5% GST On Pre-Packaged And Labelled Ones: AAR
The West Bengal Authority of Advance Ruling (AAR) has ruled that 5% GST is applicable on the supply of broken rice if supplied as “pre-packaged and labelled,", whereas no GST shall be payable on unbranded supply.The bench of Tanisha Dutta and Joyjit Banik has observed that “broken rice” is classifiable under Chapter Heading 1006. Therefore, the rate of tax on the supply of “broken...
Tax Cases Weekly Round-Up: 27 August To 2 September, 2023
Delhi High Court DGGI Can’t Be Stopped From Taking Intelligence-Based Enforcement Action When Investigation By Other Authority Is Going On: Delhi High Court Case Title: M/S. Hanuman Enterprises Pvt. Ltd. Versus The Additional Director General Directorate General Of GST Citation: 2023 LiveLaw (Del) 756 The Delhi High Court has held that the Directorate General of...
Olivol Body Oil Takes Care Of The Skin, And Doesn’t Cure Skin, Attracts 28% GST: AAR
The West Bengal Authority of Advance Ruling (AAR) has ruled that Olivol Body Oil takes care of the skin but does not cure it. Olivol Body Oil is covered under tariff heading 3304.The bench of Tanisha Dutta and Joyjit Banik has observed that olivol body oil is commonly understood as preparations for the care of skin, thereby being considered a cosmetic product used to get soft and smoother...
18% GST Payable On Foam Cup Pad: AAR
The Uttar Pradesh Authority of Advance Ruling (AAR) has ruled that 18% GST is payable on foam cup pads.The bench of Amit Kumar and Harilal Prajapati has observed that the foam cup pad’ made of polyurethane, glue, and fabric, is to be classified under heading 39262091.The applicant is in the business of manufacturing highly specialised foam cup pads on state-of-the-art machines using...
ITC Admissible On GST Paid On Inward Supply For Fixing Of Plant And Machinery To Earth By Structural Support: AAR
The Rajasthan Authority of Advance Ruling (AAR) has held that Input Tax Credit (ITC) The Rajasthan Authority of Advance Ruling (AAR) has held that input tax credit (ITC) is admissible on GST paid on inward supply for fixing plant and machinery to earth by foundation or structural support.The bench of Umesh Kumar Garg and Mahesh Kumar Gowla has observed the provisions of Sections 16 and 17 of...
Tax Cases Weekly Round-Up: 30 July To 5 August, 2023
Delhi High Court No TDS Deductible On Commission Payment To Non-Resident Agent Overseas: Delhi High Court Case Title: PCIT Versus Maharani Enterprises The Delhi High Court has held that commission payments to non-resident agents overseas are not chargeable to tax and there is no TDS required to be deducted under Section 195 of the Income Tax Act. Bombay High Court No Order...