Category Archives: GST Judgments

Equipment Parts Supply under Services Agreement is Mixed Supply : AAAR

By | April 29, 2019
1 Comment

Appellant provides the maintenanceservices through two separate Agreements (referred to as Agreement-i e. ‘Comprehensive Maintenance Agreement’ and Agreement-2 i.e. ‘Equipment Parts Supply and Services Agreement’) AAR held that Activities performed under Agreement-i shall be classified as “Composite Supply”, where principal supply would be the supply of maintenance In respect of Agreement- 2, the AAR has held that the services provided under the said Agreement… Read More »

No GST on sale or purchase of DFIA (Duty Paying Scrips) : AAAR

By | April 29, 2019
1 Comment

we conclude that the DFIA, also popularly known as duty paying scrips in the trade parlance, is equivalent to the duty credit scrips, as far as the tax treatment thereon, are concerned and accordingly, there will be nil rate of GST on the sale or purchase of DFIA as provided in Sr. 122A of the… Read More »

No Concessional GST Rate if Work Contract for Govt to be used for Business purpose : AAR

By | April 27, 2019
0 Comment

Work Contract of Nuclear Fuel Complex will attract GST rate of 18% and ( not 12%) as NFC  is engaged in manufacture of fuel  which will be used for production of electricity . Thus activity of production and generation of electricity will be a commercial activity. Rajashtan AAR TATA Projects Pvt Ltd RAJ/AAR/2018-19/42 dated 29.03.2019… Read More »

GST Rate of Goods being mined will apply for Royalty paid for Mining lease ,liable for Reverse Charge : AAR

By | April 27, 2019
1 Comment

i. The royalty paid by M/s NMDC in respect of mining lease is classifiable under sub heading 997337 ; ‘Licensing services for the right to use minerals including its exploration and evaluation’ (covered under entry no. 17 of Notification No. 11/2017 (Rate), dated 28.06.2017, attracting GST at the same rate as applicable for the supply… Read More »

No GST on Hostel Charges as Tariff is Less Than Rs 1000 per bed per day :AAR

By | April 26, 2019
1 Comment

Hostel charges collected from both the hostels which is rupees 7000/- per month for per bed single room and rupees 6000/- per month per bed for rooms consisting of more than a single bed. As already discussed, no charges other than above are collected from the occupants on account of the allied facilities being provided… Read More »

Pay GST on Freight inclusive of diesel cost provided by recipient : AAR

By | April 26, 2019
1 Comment

Do we need to charge GST on Freight amount excluding diesel cost or on total amount which is inclusive of diesel cost? Applicant are required to charge GST upon M/s Shree Raipur Cement, C.G on the total amount including the cost of diesel i.e. on the total freight amount inclusive of the cost of diesel… Read More »

GST Dept can arrest Managing Directors if ITC claimed on Fake Invoices : HC

By | April 25, 2019
1 Comment

Since offence under Section 132 is made out and Senior Officials of Company are behind bars, Petitioner being Managing Director is responsible and Department has the right to proceed under Section 69 and 70 of the Act. HIGH COURT OF RAJASTHAN Bharat Raj Punj v. Commissioner of Central Goods & Service Tax Department, Jaipur PANKAJ… Read More »

GST :Vehicle cannot be detained for Deficiency in Lorry Receipt : HC

By | April 14, 2019
1 Comment

Gujarat High Court F S Enterprise Vs State of Gujarat Special Civil Application No. 7062 of 2019  12/04/2019 1. Mr. Uchit Sheth, learned advocate for the petitioner has invited the attention of the court to the Form GST MOV-06 whereby the vehicle as well as the goods of the petitioner have been detained under section… Read More »

GST not applicable on interest free security deposit : AAR

By | April 13, 2019
1 Comment

Facts of the Case : The Company is engaged in various services including renting of immovable property to business entities for commercial purpose. ecurity deposit taken from the lessees on account of security against the damages, if any, caused to the furniture, equipments, fittings supplied along with the premises or any damage done to the… Read More »