Category Archives: GST Judgments

Stay on recovery of Interest demand on gross GST liability : Delhi HC

By | May 30, 2019

GST Interest demand on gross GST liability : HC stay HIGH COURT OF DELHI Landmark Lifestyle v. Union of India S. MURALIDHAR AND ASHA MENON, JJ. WP (C) NO. 6055 OF 2019 MAY  27, 2019 ORDER CM Appl. No. 26115/2019 (Exemption) 1. Exemption allowed, subject to all just exceptions. WP(C) No. 6055/2019 & CM Appl. No. 26114/2019… Read More »

No GST on supply from ‘ Duty Free’ shops : Allahabad High Court

By | May 27, 2019

The division bench of the Allahabad High Court has held that, Goods and Services Tax ( GST ) not leviable on duty free shops. The petitioner Mr. Atin Krishna submitted that due to the misinterpretation of the provisions of CGST/SGST/IGST Acts, the public exchequer is being made to suffer huge financial loss and therefore, it… Read More »

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 »