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 »
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 »
The Appellate Authority for Advance Ruling held that the services of supplying food by the appellant to the employees of the unit located in the Special Economic Zone is not covered under the zero rated supplies in terms of Section 16(1)(b) of the IGST Act, 2017 and the services of the appellant are also not… Read More »
whether movement of tyre mounted cranes or crawler cranes from one GST registered office of SML to another registered office of SML for further supply on hire charges to customers would be treated as “taxable supply” under GST law or whether GST would not be leviable on the said movement and when a tyre-mounted crane… Read More »
Whether the activity of supply and installation of ‘car parking system’ as ‘works contract’ as defined in Section 2(119) of the CGST Act? Held yes , it is in relation to immovable property under GST Maharashtra AUTHORITY FOR ADVANCE RULINGS Precision Automation and Robotics India Limited ARA- 39/2017-18/B- 46 Mumbai, dt. 13.06.2018 Download Judgment Click here Other… Read More »
Classification of ElectroInk supplied along with consumables under GST; and Determination of time and value of supply of ElectroInk with consumables under the indigo press Contract? Held Supply of Electro Ink supplied with consumables is a mixed supply as defined under Section 2(74) of CGST Act 2017 and is a continuous supply of Goods u/s… Read More »
Whether educational courses offered by the Applicant which have been approved by National Skill Development Corporation (hereinafter referred to as “NSDC”) would be construed as in relation to National Skill Development Programme implemented by NSDC? And in continuation of the same their further query is that whether they are eligible for exemption from GST as… Read More »
Whether on facts and circumstances of the case, the input tax credit of tax paid on costs proposed to be incurred in relation to activities mentioned in Annexure 4 ( costs proposed to be incurred for ‘Extension Project’ for activities in relation to building works, fire protection work, Air condition work, utility work and electrical works… Read More »
Whether Education Cess, SHE Cess and Krishi Kalyan Cess can be claimed as ITC under GST ? Held NO AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA CMI FPE Limited ARA- 25/2017-18/B- 34 Mumbai, dt. 19.05.2018 Download Judgment Click here Other GST Judgment Free GST Online Course [ Videos ] by CA Satbir Singh
AUTHORITY FOR ADVANCE RULINGS, MAHARASHTRA Shree Construction, In re B.V. BORHADE AND PANKAJ KUMAR, MEMBER NO. GST-ARA-09/2018-19/B-65 JULY 11, 2018 RULING 1. The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST… Read More »