The Tax Talk

Whether Supply of SCADA System to RVNL is eligible to charge rate 12% under Entry No. 3 (v) (a) of Notification No. 11/2017 — Central Tax (Rate) dated 28/06/2017 or it should be 18%

March 30, 2020 0 Comments

Whether Supply of SCADA System to RVNL is eligible to charge rate 12% under Entry No. 3 (v) (a) of Notification No. 11/2017 — Central Tax (Rate) dated 28/06/2017 or it should be 18% Applicant Name: ABB lndia Ltd (GST AAR West ...

GST, GST Judgement

Whether TDS under GST is attracted on exempted supply?

March 28, 2020 0 Comments

Whether TDS under GST is attracted on exempted supply? The TDS Notifications bring into force section 51 of the GST Act, specifying the persons under section 51(1)(d) of the Act and have mandated and laid down the mechanism for deduction ...

GST, GST Judgement

What Rate is applicable if services are provided to MSSDS under sub-contracting?

March 27, 2020 0 Comments

What Rate is applicable if services are provided to MSSDS under sub-contracting? Applicant: In re M V Infra Services Pvt. Ltd. Facts of the case: a) The applicant is likely to get sub-contract work of RPL (Recognition of prior learning) of ...

GST, GST Judgement

Is IGST paid under RCM eligible to ITC?

March 27, 2020 0 Comments

Is IGST paid under RCM eligible to ITC? Applicant: Fom Aluminium Machines Pvt. Ltd. (GST AAR Karnataka) Ruling has obtained on following points: 1) Is Our Export of Services attract IGST under RCM 2) Is our Services considered as Intermediary Services 3) Is IGST paid under ...

GST, GST Judgement

A form of treatment called “Phytotherapy” to cure osteoarthritis and disorders of similar nature, seeks a ruling on whether the above service is exempted under serial no 74 of the Notification No 12/2017 Central Tax (Rate) dated 28/06/2017 (State Notification No. 1136-FT dated 28/06/2017), as amended (hereinafter collectively called “Exemption Notification”).

March 26, 2020 0 Comments

In re OPTM Health Care Private Limited (GST AAR West Bengal) Issue on which ruling is taken: A form of treatment called “Phytotherapy” to cure osteoarthritis and disorders of similar nature, seeks a ruling on whether the above service is exempted ...

GST, GST Judgement

Whether Deputy Commissioner can attach the bank account of another taxable person just because summon is issued to him?

March 26, 2020 0 Comments

Gehna Trading LLP Vs Union of India (Bombay High Court) Facts of the case: On 6 December 2019 the Deputy Commissioner, Central Goods and Service Tax (CGST) informed the Branch Manager where the Petitioner holds a bank account that in view ...

GST, GST Judgement

“Whether the Hotel Accommodation & Restaurant services provided, within the premises of the Hotel, to the employees & guests of SEZ units, be treated as supply of goods & services to SEZ units in Karnataka or not ?”

March 26, 2020 0 Comments

Issue: “Whether the Hotel Accommodation & Restaurant services provided, within the premises of the Hotel, to the employees & guests of SEZ units, be treated as supply of goods & services to SEZ units in Karnataka or not ?” Re ...

GST, GST Judgement

Levy of interest on the delayed payment of GST can only be on the tax paid by way of cash: Madras HC

February 17, 2020 0 Comments

Levy of interest on the delayed payment of GST can only be on the tax paid by way of cash: Madras HC Amidst lot of controversy over the issue, here is one Judgment by Madras HC. Levy of interest on the ...

GST Judgement

Big Relief Direction to Rajsthan State for filling GSTR 9 and 9C without late fees till 12th Feb by Hon’ble Rajasthan High Court in PIL filed by TBA, Jodhpur vs UOl

February 6, 2020 0 Comments

Big Relief Direction to Rajsthan State for filling GSTR 9 and 9C without late fees till 12th Feb by Hon’ble Rajasthan High Court in PIL filed by TBA, Jodhpur vs UOl In PIL No 1805/2020 Adv. Sanjay Jhanwar, Adv Rahul ...

GST, GST Judgement

Claim of Input Tax Credit of the petitioner firm has been rejected and interest has been imposed upon the petitioner firm, as provided under Section 30 of the Jharkhand Value Added Tax Act, 2005

January 18, 2020 0 Comments

M/S. Tarapore & Company vs The State Of Jharkhand Through The ... on 17 December, 2019 W.P. (T) No. 773 of 2018 and connected matter -1- IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 773 of ...

GST Judgement

Judgement dated 06.12.2019 passed by Hon’ble Supreme Court in Civil Appeal No. 9237/2019 in the case of M/s Unicorn Industries v. Union of India

January 13, 2020 0 Comments

Judgement dated 06.12.2019 passed by Hon’ble Supreme Court in Civil Appeal No. 9237/2019 in the case of M/s Unicorn Industries v. Union of India

GST Judgement

Filing of Revised TRAN-1 electronically allows by Delhi High Court

January 10, 2020 0 Comments

Filing of Revised TRAN-1 electronically allows by Delhi High Court M/S Arora & Co vs Union Of India & Ors. on 6 November, 2019 $~29 IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 06.11.2019 + W.P.(C) ...

GST Judgement

VSAT (Very Small Aperture Terminal) management fee charged towards supply of goods cannot be subjected to service tax

January 9, 2020 0 Comments

VSAT (Very Small Aperture Terminal) management fee charged towards supply of goods cannot be subjected to service tax Manipal Universal Learning Pvt. Limited Vs The Commissioner of Central Excise (CESTAT Bangalore) CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE REGIONAL BENCH – ...

GST Judgement

Detention of the vehicle carrying the goods cannot be justified on the ground of non filing of GSTR 3B returns.

January 7, 2020 0 Comments

Detention of the vehicle carrying the goods cannot be justified on the ground of non filing of GSTR 3B returns. Relcon Foundations (P) Ltd. Vs Assistant State Tax Officer (Kerala High Court) IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE ...

GST Judgement

Landmark Judgment on GST : InputTax Credit (ITC) cannot be denied on procedural grounds

January 7, 2020 0 Comments

Landmark Judgment on GST : InputTax Credit (ITC) cannot be denied on procedural grounds Jay Bee Industries Vs. Union of India (Himachal Pradesh High Court) [Appeal Number : CWP No. 2169 of 2018, Order Dated - 16/11/2019 The GST Laws contemplate seamless flow ...

GST Judgement

Calcutta High Court denies the bail of Chartered Accountant in consideration of the gravity of the economic offence

January 6, 2020 0 Comments

Calcutta High Court denies the bail of Chartered Accountant in consideration of the gravity of the economic offence Arvind Kumar Munka vs The Union Of India on 24 December, 2019 IN THE HIGH COURT AT CALCUTTA CRIMINALREVISIONAL JURISDICTION APPELLATE SIDE Present : The ...

GST Judgement

Clarifications/circulars issued by the Central Government and of the State Government by their understanding of the statutory provisions are not binding upon the court

January 3, 2020 0 Comments

Clarifications/circulars issued by the Central Government and of the State Government by their understanding of the statutory provisions are not binding upon the court BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT CORAM: THE HONOURABLE MR.JUSTICE M.GOVINDARAJ W.P.(MD)No.20504 of 2019 M/s.Precot Meridian Limited, 737, Green Fields, Puliakulam Road, Coimbatore-641 045, Through Shri A.P.Unnikrishnan, Senior Manager - Accounts and Administration. ...

GST Judgement

Denial the benefit of reduction in the rate of goods and service tax granted vide Notification dated 14.11.2017 to his customers.

December 24, 2019 0 Comments

Denial the benefit of reduction in the rate of goods and service tax granted vide Notification dated 14.11.2017 to his customers. Shri Pawan Sharma Vs M/S Sharma Trading Company (National Anti-Profiteering Authority) Before the National Anti-Profiteering Authority Under the central goods and ...

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Category: GST Judgement

Whether Supply of SCADA System to RVNL is eligible to charge rate 12% under Entry No. 3 (v) (a) of Notification No. 11/2017 — Central Tax (Rate) dated 28/06/2017 or it should be 18%

Whether TDS under GST is attracted on exempted supply?

What Rate is applicable if services are provided to MSSDS under sub-contracting?

Is IGST paid under RCM eligible to ITC?

Whether Deputy Commissioner can attach the bank account of another taxable person just because summon is issued to him?

“Whether the Hotel Accommodation & Restaurant services provided, within the premises of the Hotel, to the employees & guests of SEZ units, be treated as supply of goods & services to SEZ units in Karnataka or not ?”

Levy of interest on the delayed payment of GST can only be on the tax paid by way of cash: Madras HC

Big Relief Direction to Rajsthan State for filling GSTR 9 and 9C without late fees till 12th Feb by Hon’ble Rajasthan High Court in PIL filed by TBA, Jodhpur vs UOl

Claim of Input Tax Credit of the petitioner firm has been rejected and interest has been imposed upon the petitioner firm, as provided under Section 30 of the Jharkhand Value Added Tax Act, 2005

Judgement dated 06.12.2019 passed by Hon’ble Supreme Court in Civil Appeal No. 9237/2019 in the case of M/s Unicorn Industries v. Union of India

Filing of Revised TRAN-1 electronically allows by Delhi High Court

VSAT (Very Small Aperture Terminal) management fee charged towards supply of goods cannot be subjected to service tax

Detention of the vehicle carrying the goods cannot be justified on the ground of non filing of GSTR 3B returns.

Landmark Judgment on GST : InputTax Credit (ITC) cannot be denied on procedural grounds

Calcutta High Court denies the bail of Chartered Accountant in consideration of the gravity of the economic offence

Clarifications/circulars issued by the Central Government and of the State Government by their understanding of the statutory provisions are not binding upon the court

Denial the benefit of reduction in the rate of goods and service tax granted vide Notification dated 14.11.2017 to his customers.

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