Daily Archives: March 14, 2020

GST Provisional attachment order validity ends automatically after one year : HC

By | March 14, 2020
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HIGH COURT OF GUJARAT Mono Steel (India) Ltd. v. State of Gujarat J.B. PARDIWALA AND BHARGAV D. KARIA, JJ. R/SPECIAL CIVIL APPLICATION NO. 618 OF 2019 JANUARY  9, 2020 Amal Paresh Dave and Paresh M. Dave for the Petitioner. Soham Joshi, Asstt, Govt. Pleader for the Respondent. ORDER J.B.Pardiwala, J. – Rule returnable forthwith. Mr. Joshi, the learned AGP, waives service of notice… Read More »

GST Officer has to Issue Show Cause Notice before recovery : HC

By | March 14, 2020
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HIGH COURT OF JHARKHAND Godavari Commodities Ltd. v. Union of India H.C. MISHRA AND DEEPAK ROSHAN, JJ. W.P. (T) NO. 1786 OF 2019 DECEMBER  5, 2019 Sumeet Gadodia, Adv. for the Petitioner. Ratnesh Kumar, Adv. for the Respondent. JUDGMENT 1. Heard Learned counsel for the petitioner and learned counsel for the CGST. 2. The petitioner is aggrieved by the letter of intimation… Read More »

No GST Exemption to Parking lot services at Mandi Board/Market Commitee : Punjab Authority of Advance Ruling

By | March 14, 2020
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Punjab Authority of Advance Ruling M/s Pushpa Rani Pabbi Whether the parking lot services provided by contractor appointed by Market Committee, Which is a Government Authority is exempt under Notification No.12/2017 as the parking lot activity is covered under Article 243W of constitution? AAR/GST/PB/011 dated 06.09.2019 Download Click here

12% GST on “Works- Contract” Service of Bridges by Sub Contractor to Main Contractor for NHAI Project : Punjab Authority of Advance Ruling

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Punjab Authority of Advance Ruling M/s S.P. Singla Construction Pvt. Ltd. What is the classification of the “Works- Contract” Service pertaining to construction, erection, commissioning and completion of Bridges provided by the Applicant as a sub-contractor to the contractors’ contacts pertaining to construction/widening of roads by the Government Entitles such as NHAI? AAR/GST/PB/010 dated 06.09.2019… Read More »

18% GST on Rubber pad in semi-finished condition : Uttarakhand AAR

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Uttarakhand Authority of Advance Ruling M/S V.K ENTERPRISES 1. What is the classification of goods (Rubber pad) if supplied in semi finished condition to any person other than railways? 2. What will be the applicable rate of GST on Rubber pad in semi-finished condition supplied by the applicant? 3. The applicant is manufacturer of Rubber… Read More »

Investigation against applicant is carried out by SGST Authorities , hence Advance Ruling can not be given : Uttarakhand AAR

By | March 14, 2020
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Uttarakhand Authority of Advance Ruling M/s G.B Pant University of Agriculture and Technology. 1 – Identification of HSN code of service provided  in relation to “on field testing for bio efficacy, Phyto-toxicity and other tests on plants for evaluation of insecticide” 2 – Determination of applicable tax rate payble as per respective HSN and exemption… Read More »

5% GST on GTA Services under RCM and 18% GST on coal beneficiation and loading charges: Madhya Pradesh AAR

By | March 14, 2020
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Madhya Pradesh Authority of Advance Ruling M/s Madhya Pradesh Power Generating Company Limited (a) Whether charging GST @5% of transportation services by Goods Transport Agency (GST) by road under RCM and 18% on coal beneficiation and loading charges (as stated in point no. 9 of Staement of Facts) is in compliance with the provisions of… Read More »