Rate of GST : Carbonated Fruit Juice-Whether falls under Fruit Juices or Aerated drinks IN THE AUTHORITY FOR ADVANCE RULING, TAMILNADU MANASA GANGOTRI KATA, IRS & THIRU. KURINJI SELVAAN V.S., M.SC., (AGRI.), M.B.A., MEMBER Rich Dairy Products (India) (P) Ltd., In re Order ...Read More
Beneficial Judgment : Assessee eligible to claim sec. 54F exemption if new house is purchased up to due date of filing of belated ITR.
Beneficial Judgment : Assessee eligible to claim sec. 54F exemption if new house is purchased up to due date of filing of belated ITR. Here is an interesting Judgement by Delhi ITAT which has concluded that Assessee is eligible to ...Read More
Transfer orders of CGST Officers of rank Additional and JT. Commissioners !!Read More
Different issues pertains to Hotel Industry: We found that there are continuous amendments regarding rates in the hotel services, I this article we will discussed the actual practical problems may faced by the Hotel Industry. First of all we need to ...Read More
Whether Abacas Services are taxable or exempt? Whether Abacus services can be classified under Recreation services and availed the exemption specified in the notification. This issue is solved in following advance ruling. Facts of the case: The applicant M/s. Omnisoft Technologies Pvt. ...Read More
CONSTRUCTION SERVICES PROVIDED TO INLAND WATERWAYS AUTHORITY OF INDIA (IWAI) IS TAXABLE @18% AND NOT @12%
CONSTRUCTION SERVICES PROVIDED TO INLAND WATERWAYS AUTHORITY OF INDIA (IWAI) IS TAXABLE @18% AND NOT @12% (ITD cementation India Pvt Ltd) Facts of the case: The Applicant is supplying works contract service. He has entered into an agreement with Inland Waterways ...Read More
Export will be considered only when the goods are taken out to a place outside India. (M/s Vasu Clothing P. Ltd.) Issue: Whether supply of goods and services made by an Indian supplier to the duty free shops in India is ...Read More
Food Services Provided to the employees can be called as Canteen services? (M/s Goodwill Industrial Canteen-AAR) Facts of the case: The Applicant has stated to render catering services to various companies. They prepare food in their place and supply to the ...Read More
Lost of way by the driver- May attract Penalty under GST In the recent case of Tamilnadu state it was found that, the Goods and Services Tax (GST) department has levied a fine of Rs 18,96,000 on a lorry ...Read More
GST under Affordable housing project (The Ideal Construction-AAR) Facts of the case: The ideal construction is a partnership firm carrying business of builders and developers. firm is that of builders and developers. The said firm desirous to undertake an affordable housing ...Read More
Whether Coir Pith is taxable or Exempt-AAR (M/s. Jeena Export-AAR Tamilnadu) Facts of the case: M/s Jeena Exports is engaged in Trading in Coir Fibre, Coir Pith and Curled Coir. They have preferred an application seeking Advance Ruling on the following ...Read More
Agricultural tray would be taxable @18% -AAR Tamil Nadu Facts of the Case: M/s. Saro Enterprises, are manufacturing Hard Nursery Trays used for the Rice transportation. Saro Enterprises has sought Advance Ruling on the “Applicable tax on Agricultural trays”. Saro ...Read More
Only salary remitted by HO to liaison office set-up in India for routine operations: No GST would be attracted.
Only salary remitted by HO to liaison office set-up in India for routine operations: No GST would be attracted. [Habufa Meubelen B.V., In re -  (AAR- Rajasthan)] Facts of the case: Habufa Meubelen B.V is a company having originally incorporated in Netherlands. The applicant ...Read More
GST would be attracted on compensation for alternate accommodation/ damages for delayed handover Facts of the case: “M/s Future Communications Limited are the owners of a plot of land bearing C.T.S. No. 837 (S.No. 5, H. No. 1, 2, 3, 5, ...Read More
Honda car dealers has not contravention of anti-profiteering rules as they passed on benefits of reduced rate.
Honda car dealers has not contravention of anti-profiteering rules as they passed on benefits of reduced rate. [Dinesh Mohan Bhardwaj v. Vrandavaneshwree Automotive (P.) Ltd. -  ] Facts of the case: In the given case, applicant (Dinesh Mohan Bhardwaj) filed an application ...Read More
Free IPL tickets will attract GST:AAR Rajasthan In the GST AAR of KPH Dream Cricket Private Limited. Applicant has raised the query regarding the nature of the “Complimentary Tickets”. Whether they are considered as supply or not. The GST AAR of KPH ...Read More
Goods procured from one country andsupplied to another doesn’t attract IGST: AAR [Synthite Industries Ltd. -  (AAR)] Facts of the case: The applicant are in the business of trading in spices and spice products. They have two modes of transactions. In the ...Read More
If default in payment of interest then penal interest will attract GST and increase the cost of loan
If default in payment of interest then penalinterest will attract GST and increase the cost ofloan In the recent judgment given by the advance ruling authority which may affect the liquidity crunch in the banking industry, before ruling there is ...Read More