Applicant, engaged in business of developing, manufacturing and distributing crop protection chemicals and hybrid seeds, have a contractual agreement as per which if distributor purchases certain amount of company’s product or makes payment in a prescribed manner, then he shall be entitled to a gold coin of specific weight. Held since distribution of gold coins… Read More »
Whether service to the students for lodging along with food is a composite supply within the meaning of section 2(30) of the GST The Applicant is offering several individual services in two different combinations to the recipients, depending upon their need for lodging facility. None of the combinations of services being offered is a composite… Read More »
Whether ITC is admissible on ambulances purchased for the benefit of the employees under legal requirement of the Factories Act, 1948. GST AAR West Bangal In re Nipha Exports Pvt Ltd Order No. 43/WBAAR/2018-19 Date of Judgement/Order : 26/02/2019 1. Admissibility of the Application 1 .1 The Applicant, stated to be a manufacturer of agricultural machinery,… Read More »
HIGH COURT OF GUJARAT Palak Designer Diamond Jewellery v. Union of India HARSHA DEVANI AND A.P. THAKER , JJ. R/SPECIAL CIVIL APPLICATION NO. 16599 OF 2018 JANUARY 29, 2019 Hardik P. Modh for the Appellant. Nirzar S. Desai for the Respondent. JUDGMENT Harsha Devani, J. – Rule. Mr. Nirzar Desai, learned Senior Standing Counsel waives service of notice of rule on behalf… Read More »
APPELLATE AUTHORITY FOR ADVANCE RULING, ODISHA National Aluminium Company Ltd., In reSASWAT MISHRA AND RAKESH KUMAR SHARMA, MEMBER ORDER NO. 02-03/ODISHA-AAAR/APPEAL/2018-19 JANUARY 21, 2019 P.K. Sahu, Dr. Kedarnath Tripathy, Advs. M.M. Mishra and P. Suna for the Appellant. ORDER M/s. National Aluminium Company Limited (Appellant-I), aggrieved by the Advance Ruling No.02/ODISHA-AAR/18-19, dated 28.09.2018, pronounced by the Odisha Authority for Advance Ruling, Bhubaneswar (AAR), has… Read More »
AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL Tewari Warehousing Co. (P.) Ltd., In re SYDNEY D’SILVA AND PARTHASARATHI DEY, MEMBER ORDER NO. 40/WBAAR/2018-19 FEBRUARY 18, 2019 Arani Tewari FCA for the Applicant. RULING 1. The Applicant, stated to be supplying warehousing services, is constructing a warehouse on leasehold land, using pre-fabricated technology. According to the Applicant, it can be dismantled and… Read More »
AUTHORITY FOR ADVANCE RULINGS, DAMAN, DIU & DNH Aristoplast Products, In re SATISH KUMAR AND CHARMIE KAMAL PAREKH, MEMBER ADVANCE RULING NO. AR 04-05/AR/DMN-SILVASA/2018 DECEMBER 11, 2018 Download Click here
Haryana Authority of Advance Ruling YKK India Pvt. Ltd HAR/HAAR/R/2018-19/04 Dated 11.07.18 Whether the Applicant is eligible to take input tax credit on: GST charged by the Contractor for hiring of buses for transportation of employees? GST charged by the Contractor for hiring of cars for transportation of employees? Whether the restriction on ‘Rent a… Read More »
Whether I can now be converted into regular GST dealer w.e.f. 25.11.2017? If yes, then whether I can avail credit of stock in hand as on 25.11.2017? If I can’t converted into regular GST dealer w.e.f. 25.11.2017 then in that case what will be situation to me. Whether my assessment will be as per return… Read More »
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 »