Category Archives: GST Judgments

GST Advance ruling not passed in 90 days , Writ Petition Accepted by HC

By | May 21, 2019

HIGH COURT OF GUJARAT Sonal Products v. State of Gujarat MS. HARSHA DEVANI AND BHARGAV D. KARIA, JJ. R/SPECIAL CIVIL APPLICATION NO. 6248 OF 2019 MARCH  28, 2019 D.K. Puj for the Petitioner. ORDER Ms. Harsha Devani, J. – Mr. D.K. Puj, learned advocate for the petitioner, has submitted that though alternative remedy of appeal has been provided under… Read More »

ITC on Building Construction is allowed to be used for GST payable on its Rental Income : HC

By | May 20, 2019

Use of ITC Accumulated during Building Construction Check Amazon Today Best Deals and Offers for Saving The petitioner No.1 having accumulated input Credit of GST amounting to Rs 34,40,18,028/-(Rupees thirty four crores forty lacs eighteen thousand twenty eight only) in respect of purchases of inputs in the form of goods and services is desirous of… Read More »

Carry bags/re-usable shopping bags made of cotton falls under HSN 4202 : AAR

By | May 19, 2019

GST AAR Tamilnadu In re Mrs. Senthilkumar Thilagavathy (M/s. JVS Tex)  Order No. AAAR/02/2019 (AR) Date of Judgement/Order : 18/03/2019 At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for… Read More »

ITC on Building Repair & Furniture & Fixture for Hotel : AAR Ruling

By | May 19, 2019

Q1 Building Repair Work Q1.1 Whether GST paid on building materials, such as cement, concrete, bricks, cement or marble or stone slabs or tiles, paint, polish and any other building materials meant for repair of building shall be available for ITC? Answer- ITC will not be available to the extent of capitalization of building materials. Q1.2 Whether GST… Read More »

12% GST on turnkey project of civil structure provided to Central Govt. as it is Works Contract : AAR

By | May 16, 2019

The work of design, realisation, integration and commissioning of Trisonic Wind Tunnel as a turnkey project will fall under definition of works contract under section 2 (119). The service provided to the Central Government by way of construction, erection, commissioning, installation, completion, fitting out, of a civil structure or any other original works meant predominantly… Read More »

Manufacturing services on physical inputs owned by principal is Job work : AAR

By | May 16, 2019

Manufacturing services on physical inputs owned by principal is treated as service by way of job work and is covered under Heading No. 9988 and, thus, activity of job work carried out on materials supplied by principal falling under HSN 5702 & 5703 are taxable at rate of 2.5 per cent CGST and 2.5 per… Read More »

Supply of medicines & consumables to in-patients is exempt from GST being Composite Supply : AAR

By | May 16, 2019

Supply of medicines, consumables, surgical items, items such as needles, reagents, etc., used in laboratory, room rent used in the course of providing healthcare services to in-patients and patients admitted for a day procedure such as IVF for diagnosis or treatments which are naturally bundled and are provided in conjunction with each other, would be… Read More »

No GST on Diagnostic services by clinical establishment being health care services : AAR

By | May 16, 2019

 A clinical establishment engaged purely in diagnostic services such as clinical biochemistry, micro biology, chemotology, clinical pathology, radiology, ECG, radiometry, pulmonary function test etc. comes under purview of Clinical Establishment Act and are rendering services through qualified laboratory technicians, paramedical technicians, doctors and radiologist. As per SRO. No. 371/2017 vide SL. No. 74 (Notification No.… Read More »