Category Archives: GST Judgments

No GST on Sale of tools located outside India : AAR

By | January 17, 2019

No GST on Sale of tools located outside India It is pertinent to note that for manufacture of bearings for specific customer, a specific type of tool is required.  The Applicant in-turn raised a purchase order on Scaheffler Technologies AG & Co. KG for supply of tools. The tools which are required for manufacturing is… Read More »

Pay GST on printing the Bible under specific orders from foreign party : AAR

By | December 23, 2018

AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL Swapna Printing Works (P.) Ltd., In re SYDNEY D’SILVA AND PARTHASARATHI DEY, MEMBER ORDER NO. 28/WBAAR/2018-19 DECEMBER  21, 2018 Indranil Das, CA for the Applicant. RULING 1. The Applicant, stated to be engaged primarily in the business of printing, seeks a ruling on whether activities undertaken by procuring orders from a foreign party to… Read More »

GST on Supply , not on nature of transport ,No Eway bill required for transportation of used personal effect (New Car Purchased) : HC

By | December 21, 2018

We do not understand how the State could take a contention that if the car had been driven into the State of Kerala from the U.T. Of Puthuchery; then there could not have been a detention under Section 129, since then there would have been no question of uploading of e-way bill. We cannot also… Read More »

No GST Exemption to supply of non-AC motor vehicles on hire to Indian Army : AAR

By | December 21, 2018

The essential ingredient of contract carriage as provided in definition of ‘contract carriage’ under clause (7) of section 2 of Motor Vehicles Act, 1988 is that it plies under a contract for a fixed set of passengers, and does not allow any other passenger to board or alight from the carriage at will. A contract… Read More »

Vehicle entered city before expiry of time in eway bill, Seizure order quashed : HC

By | December 21, 2018

It may be pertinent to point out that the Act and the Rules do not provide any time period within which a seizure memo of the intercepted goods and the vehicle has to be prepared by the Tax Authorities and is to be issued to the person incharge of the vehicle. This gives an ample… Read More »

GST applicable on cheque bouncing charges: AAR

By | December 21, 2018

GST applicable on cheque bouncing charges To summarise, the exemption for financial transactions under GST laws is only in respect of the interest/discount earned or paid for loans, deposits or advances. If the transaction, as in the subject case deviates from the above, i.e. the consideration not being an interest or discount, the exemption is… Read More »

Application of advance ruling under GST rejected due to non-payment of fees

By | December 21, 2018

Levy of GST Rate applicable in case of “Dietary Services” to CIMS Hospital Held application was to be rejected as it was not in the prescribed format specified under section 97(1) of Chhattisgarh State GST Act, 2017 and the applicant had not deposited fee of Rs. 10,000 for advance ruling despite being reminded twice AUTHORITY… Read More »

Pay GST on subscription & membership fee received for social welfare activities : AAR

By | December 19, 2018

“Charitable Activity” under GST is clearly defined under clause 2(r) of Notification No 12/2017-CT (Rate) dated 28.06.2017. The activities undertaken by the Applicant do not conform entirely to the definition. At best, the activities undertaken by the Applicant may be broadly defined as social welfare activities Such activity by an entity is an “adventure” and… Read More »

5% GST on Chapatti, Roti and Paratha while 18% GST on Naan ,Kulcha ,Pizza Bread base and Chalupa : AAR

By | December 15, 2018

Product Leavened Flatbreads such as Naan, Kukha and Chalupa are not covered by the expression ‘bread’ as mentioned under Entry No. 97 of Notification No. 2/2017-Integrated Tax (Rate), dated 28-6-2017, Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017 and Notification No. 2/2017-State Tax (Rate) No. MGST1017/C.R. 103(1)/Taxation-1, dated 29-6-2017 (collectively referred to as ‘Exemption Notifications), but… Read More »

Cancellation of GST registration without issuing Show Cause Notice is invalid : HC

By | December 11, 2018

HIGH COURT OF ALLAHABAD Kashi Bartan Bhandar v. State of U.P. PANKAJ MITHAL AND ASHOK KUMAR, JJ. WRIT TAX NO. 913 OF 2018 OCTOBER  31, 2018 Pooja Talwal for the Petitioner. Anant Kumar Tiwari for the Respondent. ORDER 1. Heard Ms. Pooja Talwar, learned counsel for the petitioner and Sri C.B. Tripathi, Special Counsel appearing for the Assistant Commissioner, Commercial Tax,… Read More »

Land owner liable to pay GST on premises allotted to him under Joint Development Agreement

By | December 8, 2018

Land owner liable to pay GST on premises allotted to him  Authority of Advance Ruling Karnataka In re Patrick Bernardinz D’Sa  Appeal Number : Advance Ruling No. KAR ADRG 29/2018 Date of Judgement/Order : 28/11/2018 In re Patrick Bernardinz D’Sa (GST AAR Karnataka) The applicant’s question ‘Whether the applicant being the land owner is liable to… Read More »

HC allowed to carry out modifications in GSTR-1 & GSTR-3B for taking IGST refund

By | December 8, 2018

HIGH COURT OF BOMBAY Star Rays v. Union of India M.S.SANKLECHA AND RIYAZ I. CHAGLA, JJ. WRIT PETITION NO. 2483 OF 2018 OCTOBER  22, 2018 Arshil Shah and Parisha Shah for the Petitioner. Vijay Kantharia and Ram Ochani for the Respondent. ORDER 1. This petition under Article 226 of the Constitution of India seeks a refund of integrated goods and service tax paid in respect… Read More »

Assessee allowed to file manual copy of revised TRAN-1, ITC-01 & GSTR-3B for claiming credit : HC

By | December 8, 2018

On the basis of the revised TRANS 1, ITC 02 and the GSTR 3B at Mumbai (to be certified by the Commissioner at Mumbai), the Petitioners will be entitled to take the credit reduced at Mumbai (Maharashtra) to its locations in Delhi, Gujarat and Karnataka subject to the satisfaction of the Commissioner having jurisdiction over… Read More »

HC allowed to carry legitimate business by suspending GST provisional attachments of Assessee

By | December 4, 2018

HIGH COURT OF GUJARAT Khushiya Industries (P.) Ltd. v. State of Gujarat AKIL KURESHI AND UMESH TRIVEDI, JJ. R/SPECIAL CIVIL APPLICATION NOS. 14566 AND 14567 OF 2018 OCTOBER  26, 2018 Siraj R. Gori and Varis V. Isani for the Petitioner. Pranav Trivedi, AGP for the Respondent. ORDER   Akil Kureshi, J. – These petitions are filed for challenging provisional orders of attachment passed… Read More »

Pay GST on onetime upfront Concession Fees / Long term Lease : Goa AAR

By | December 1, 2018

AUTHORITY FOR ADVANCE RULINGS, GOA Goa Tourism Development Corporation Ltd., In re ASHOK V. RANE AND S.K. SINHA, MEMBER ADVANCE RULING NO. GOA/GAAR/4 OF 2018-19/2429 OCTOBER  21, 2018 Kapil Paiginkar, C.A.H.V. Kagrani and Rajan Naik for the Applicant. RULING   1. The present application has been filed under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods… Read More »

Avail alternative remedy of statutory appeal before filing Writ petition in High Court : HC

By | November 30, 2018

once the petitioner has got efficacious alternative remedy of statutory appeal, the same ought to have been availed by it before invoking the writ jurisdiction of this Court. HIGH COURT OF HIMACHAL PRADESH Austees Hydro Power & Construction Co. (P.) Ltd. v. Union of India SURYA KANT, CJ AND AJAY MOHAN GOEL, J. CWP NO. 1073… Read More »

Pay GST with no ITC on supply of pure food from sweetshop-cum-restaurant as it is supply of Service : AAR

By | November 27, 2018

whether supply of pure food items such as sweetmeats, namkeens, cold drink and other edible items from a sweetshop which also runs a resturant is a transaction of supply of goods or a supply of service; [Also refer  New GST Books   ]  Held Where applicant has a sweet shop in ground floor and a restaurant in… Read More »

GSTR-3B allowed to be filed manually due to technical errors in GST Portal : HC

By | November 27, 2018

GSTR-3B allowed to be filed manually Tran-I credit not reflected in in GSTR-3B The GSTR-3B form – in the relevant table dealing with eligible ITC, talks of total ITC available; ITC reversed and the net ITC available. As the deadline for completing this form and availing the credit is 20.10.2018, the respondents are hereby directed… Read More »

GST Order passed without considering objections of assessee was to be set aside : HC

By | November 25, 2018

HIGH COURT OF RAJASTHAN Sakeel v. State Tax Officer SANJEEV PRAKASH SHARMA, J. S.B. CIVIL WRITS NO. 13485 OF 2018 JULY  4, 2018 Alkesh Sharma, Adv. and Sarvesh Jain, Adv. for the Petitioner. R.B. Mathur, Adv. and Ms. Tanvi Sahai, Adv. for the Respondent. JUDGMENT 1. It is stated by learned counsel for the petitioner that show cause notice was issued… Read More »

Pay IGST on sale of lottery tickets of Mizoram by distributor in Maharashtra : AAR

By | November 19, 2018

Where applicant is acting as distributor or marketing agents of lottery schemes organized by State Government of Mizoram (organizing state) and procures online tickets from organizing state for distribution across Maharashtra and tickets are sold through a chain of dealers /sales terminals of applicant spread across Maharashtra. Supplier of lottery is State Government of Mizoram… Read More »

Pay GST on Sale and Purchase of Duty Free Import Authorization (DFIA) licences : AAR

By | November 19, 2018

Duty Free Import Authorization (DFIA) licences, issued to allow duty free import of inputs that go into manufacture of products that are exported, is covered under HSN code 4907 and shall attract applicable GST. DFIA cannot be considered as ‘Duty Credit scrip’ as envisaged under Sr. No. 122A of Notification No. 1/2017-Central Tax (Rate) inserted… Read More »

Pay IGST on testing services provided to foreign companies in India : AAR

By | November 19, 2018

Held The prototypes goods are made physically available by the recipient of services (the overseas clients) to the supplier of services (the applicant). Service of testing is over once on the basis of examination and verification of prototype, the test report is generated and sent via mail as stated by the applicant and therefore provision… Read More »

Pay GST on receipt of penal charges for delayed EMI Payment : AAR

By | November 18, 2018

Receipt of penal charges by finance companies on delayed payment of EMIs would be receipt of amounts for tolerating act of their customers for having delayed/defaulted on their EMI payments within due dates and, same would definitely be a ‘supply’ under GST Act Amount or quantum which is consideration in form of penal charges received… Read More »

Bail conditions relaxed by HC for petitioners involved in passing vague ITC under GST :

By | November 17, 2018

Issue in Earlier Order  : The accused be released on bail on furnishing bond of the sum of Rs.50 lakhs and on condition to deposit Rs.39 crore to the Government Exchequer through the competent authority Held Now The petitioners be enlarged on bail by furnishing personal recognition bond of Rs.10 lakhs each and on further… Read More »

Common GST investigations of units can not be carried on : HC

By | November 17, 2018

HIGH COURT OF DELHI Lemon Tree Hotels Ltd. v. Union of India S. RAVINDRA BHAT AND A.K. CHAWLA, JJ. W.P. (C) NO. 1728 OF 2018 C.M. APPL. NO. 7172 OF 2018 AUGUST  10, 2018 Sanjeev Anand, Varun K. Bala and Ankit Singh, Adv. for the Appellant. Ms. Sangita Rai, Adv., UOI for the Respondent. ORDER 1. The petitioner had approached this Court claiming directions that… Read More »

Pay GST on Supply of Hotel Services to guests & employees of SEZ units, outside SEZ : AAR

By | November 16, 2018

The Hotel Accommodation & Restaurant services being provided by the Applicant, within the premises of the Hotel, to the employees & guests of SEZ units, can not be treated as supply of goods & services to SEZ units in Karnataka & hence the intra state supply and are taxable accordingly. AUTHORITY FOR ADVANCE RULINGS KARNATAKA… Read More »

No GST Exemption on renting of godown for storage of agricultural produce : GUJARAT AAR

By | November 16, 2018

AUTHORITY FOR ADVANCE RULINGS, GUJARAT Rishi Shipping., In re R.B. MANKODI AND G.C. JAIN, MEMBER ADVANCE RULING NO. GUJ/GAAR/R/2018/4 MARCH  20, 2018 Haresh Vaishnav for the Applicant. RULING 1. The applicant M/s. Rishi Shipping has submitted that the company is a Cargo Handling company operating at Kandla Port Trust under stevedoring license issued by Kandla Port and provide Cargo Handling… Read More »

No GST on e procurement transaction fee collected on behalf of ITE&C : AAR

By | November 16, 2018

Whether the e procurement transaction fee collected on behalf of ITE&C department results in supply of goods or services or both, within the meaning of supply as defined law. Whether the tax liability arises on e procurement transaction fee collected on behalf of ITE&C department. Held It is supply as defined in SGST Act 2017… Read More »

GST on Long duration post graduate diploma programmes by IIM : AAR Clarify

By | November 14, 2018

Whether the long duration post graduate diploma/degree granting programmes offered by the Indian Institute of Management, Bengaluru other than specifically mentioned in Sl.No.67 of Notification No.12/2017 – Central Tax (Rate) dated 28th June 2017 as amended by Notification No.2/2018 dated 25th January 2018 are exempted from the GST output liability on education as a part… Read More »