Whether E-way bill mandatory if non-taxable supplies made through delivery challan Video Tutorial by CA Satbir Singh (Voice in Hindi , Slides in English) explaining how mandatory if non-taxable supplies made through delivery challan In the present case the delivery chalan which accompanied the transport is one issued by the assessee respondent, over which the assessee… Read More »
The goods (Bio Fertilizer or Organic Manure); other than those put up in Unit Container and bearing a brand name; will be covered under Schedule I of rate of GST on Goods and attracts NIL rate of duty & The goods (Bio Fertilizer or Organic Manure); put up in Unit Container and bearing a brand… Read More »
GST on Cleaning of various Agriculture produce away from agricultural farm Video Analysis by CA Satbir Singh in Hindi Various agriculture produces like Saunf (Fennel). Dhaniya (Coriander), Jcera (Cumin seeds), etc. are simply cleaned by the applicant at their cleaning plant. The Jurisdictional Officer in his/her comments has stated that the activity of cleaning is… Read More »
Goods mentioned under Group A fall under the definition of Agricultural Produce in terms of the aforesaid notification and so supply of cold storage service in relation to these is exempt from the levy of GST Goods mentioned under Group B to G are not Agricultural produce in terms of the aforesaid notification and so… Read More »
Whether the reimbursement of expenses and salary paid Head Office outside India to the liaison office established in India is liable to GST as supply of Service, especially when no consideration for any services is charged/paid ?. Held Head office and the liaison office are the same entity and the liaison office do not have… Read More »
In terms of section 96,103(1) (a) and 103 (1) (b) of CGGST Act, 2017 Authority for Advance Ruling, Chhattisgarh is not the proper authority to pronounce the ruling regarding the availability or otherwise of ITC to a firm which is registered and situated at a place outside the State of Chhattisgarh. Similarly, section 97(2)(c) of… Read More »
GST ITC on packing materials if used for exempted supply Video Explanation by CA Satbir Singh If the applicant supplies seeds (exempted item) in packaged form using such packing materials (taxable item), to its own branches in other States, then no ITC could be claimed on the packaging material used for the said exempted supply… Read More »
HIGH COURT OF ALLAHABAD New Shiva Transport Service v. State of U.P. PANKAJ MITHAL AND JAYANT BANERJI, JJ. WRIT TAX NO. 905 OF 2018 JUNE 6, 2018 Vishwjit, ASGI for the Petitioner. Rajesh Tripathi for the Respondent. ORDER 1. Heard Sri Vishwjit, learned counsel for the petitioners and Sri Rajesh Tripathi, appearing for the respondent no. 2. 2. The goods under transportation… Read More »
GST on Rakhi ? The Applicant has to classify the goods “Rakhi” as per its constituent materials in accordance with Rule 3(c) of Rules for Interpretation of the Customs Tariff Act, 1975, as laid down in Explanatory Notes (iv) of Notification No 1/2017-CT(Rate) dated 28.06.2017 (Note (v) of 1125 –FT dated 28/06/2017 of State Tax).… Read More »
AUTHORITY FOR ADVANCE RULINGS, TELANGANA Madhucon Sugar & Power Industries Ltd. Inre. V. SRINIVAS, JOINT COMMISSIONER (CENTRAL TAX) AND J. LAXMINARAYANA, ADDL. COMMISSIONER (STATE TAX) TSAAR ORDER NO. 6/2018 JULY 2, 2018 RULING 1. M/s. Madhucon Sugar and Power Industries Ltd, Ammagudem post, Rajeswarapuramvillage, Nelakondapally Mandal, Khammam District has filed an application in Form GST ARA-01under Section… Read More »