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 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, 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 »
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 »
Applicant has been selected as Construction Agency / Project Management Consultant / Special Purpose vehicle for preparation of DPR, tendering of work, executing agreement with contractor, supervision of construction, recording measurements in M-Book, preparation of bill etc. for which they are eligible to a centage charge / consultancy charge calculated on estimated value / value… Read More »
Supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent used in course of providing health care services to in-patients for diagnosis or treatments which are naturally bundled and are provided in conjunction with each other, would be considered as ‘Composite Supply’ and eligible for exemption under category… Read More »
HIGH COURT OF ALLAHABAD Mkc Traders v. State of U.P. PANKAJ MITHAL AND PANKAJ BHATIA, JJ. WRIT TAX NO. 1486 OF 2018 NOVEMBER 26, 2018 Shubham Agrawal for the Petitioner. ORDER 1. The goods (Supari) of the petitioners in transit were seized along with vehicle as they were not accompanied by the tax invoice and the E-Way Bill. The… Read More »
HIGH COURT OF ALLAHABAD Ganga Industries v. Union of India PANKAJ MITHAL AND PANKAJ BHATIA, JJ. WRIT TAX NO. 1603 OF 2018 DECEMBER 14, 2018 Naveen Chandra Gupta and Lokesh Mittal for the Petitioner. ORDER 1. The goods and the vehicle of the petitioner have been seized as the date of the tax invoice mentioned in the E-WAY bill was different… Read More »
Gujarat High Court Octagon Communications Pvt Ltd Vs Union of India Special Civil Application No. 5873 of 2019 Date of Judgement: 18/04/2019 1. Despite service of notice, there is no appearance on behalf of the respondents No.2 and 3. 2. Uchit Sheth, learned advocate for the petitioner has submitted that there is no condition for… Read More »
The Form GSTR-3B filed manually has since been processed and the notional demand in respect of Rs.16.80 crores has been reversed. It is submitted that in these circumstances, given that the system problem arose on account of design limitation, the respondents should not enforce any further demand, penalty, interest or late submission fee. HIGH COURT… Read More »