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 ...
Read More
The Blogs
Whether TDS under GST is attracted on exempted supply?
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 ...
Read More
What Rate is applicable if services are provided to MSSDS under sub-contracting?
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 ...
Read More
Is IGST paid under RCM eligible to ITC?
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 ...
Read More
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”).
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 ...
Read More
Whether Deputy Commissioner can attach the bank account of another taxable person just because summon is issued to him?
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 ...
Read More
“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 ?”
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 ...
Read More
Levy of interest on the delayed payment of GST can only be on the tax paid by way of cash: Madras HC
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 ...
Read More
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
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 ...
Read More
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
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 ...
Read More
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
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
Read More
Filing of Revised TRAN-1 electronically allows by Delhi High Court
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) ...
Read More
VSAT (Very Small Aperture Terminal) management fee charged towards supply of goods cannot be subjected to service tax
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 – ...
Read More
Detention of the vehicle carrying the goods cannot be justified on the ground of non filing of GSTR 3B returns.
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 ...
Read More
Landmark Judgment on GST : InputTax Credit (ITC) cannot be denied on procedural grounds
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 ...
Read More
Calcutta High Court denies the bail of Chartered Accountant in consideration of the gravity of the economic offence
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 ...
Read More
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
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. ...
Read More
Denial the benefit of reduction in the rate of goods and service tax granted vide Notification dated 14.11.2017 to his customers.
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 ...
Read More