Held Section 13 of the IGST Act, 2017 lays down the principles for determining the place of supply of services where the location of supplier or location of recipient is outside India. The question essentially involves the determination of the ‘Place of Supply of the services supplied by the applicant which is beyond the jurisdiction… Read More »
Gujarat High Court Synergy Fertichem Pvt.Ltd Vs State of Gujarat Appeal Number : Special Civil Application No. 4730 of 2019 Date of Judgement/Order : 08/03/2019 FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT 1. On 06.03.2019 this Court had passed an order in the following terms; “1. Mr. Uchit Sheth, learned advocate for the… Read More »
Repairing and servicing of transformers owned by another person is not job work as defined under section 2(68) of the GST Act. It is composite supply unless the contract specifies that the goods and services are to be separately charged. The principal supply is the service of repair of transformers classifiable under SAC 998719 and… Read More »
HIGH COURT OF ALLAHABAD Anil Kumar & Sons v. Union of India BHARATI SAPRU AND PIYUSH AGARWAL, JJ. WRIT TAX NO. 221 OF 2019 FEBRUARY 22, 2019 Vishwjit for the Petitioner. Ramesh Chandra Shukla for the Respondent. ORDER 1. Heard Sri Vishwjit, learned counsel for the petitioner, Sri O.P. Srivastava, learned Counsel for the respondents no.1, 2 & 3, and Shri… Read More »
Issue : As seen from the detention notice, the petitioner carried an e-way bill, in which Part B remained unfilled. Held I hold that Exts.P5 to P7 notices of detention do not suffer from any legal infirmity. . If the petitioner wants the interim custody of the goods, it may comply with the statutory mandate… Read More »
APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT Shreenath Polyplast (P.) Ltd., In reAJAY JAIN, MEMBER ADVANCE RULING (APPEAL) NO. GUJ/GAAAR/APPEAL/2018/2 JULY 24, 2018 Bhavesh S. Lakhani and Pravin Dhandhariya, CA for the Applicant. Dr. Prasad Varwantkar for the Respondent. RULING (AJAY JAIN, MEMBER ) M/s. Shreenath Polyplast Pvt. Ltd. raised the following questions for advance ruling – “Whether an amount charged as… Read More »
Issue : Applicability GST on the AMCs for diesel and natural gas engines sold by it. Held The Authority for Advance Ruling (AAR), Maharashtra has held that the supply under annual maintenance contracts (AMCs) are a “composite supply” and classified them as service. “It is submitted that the main object of the contract is to… Read More »
Issue : The Applicant states that they enter into two separate agreements with the buyer, for sale of undivided share of land and another for construction, though they are both intrinsically connected with each other. In the opinion of the Applicant, even in this case the valuation should be in terms of Para 2 of… Read More »
Allahabad High Court M/s Shanti Eat Udyog Surir Kala Tehsil Mant District Mathura Vs State of U.P. Appeal Number : Writ Tax No. 1711 of 2018 Date of Order : 18/01/2019 1. Supplementary affidavit filed today is taken on record. 2. Admittedly, the period of limitation to file a first appeal under Section 107 of… Read More »
Considering the nature of transactions carried out by the Rajiv Gandhi Centre for Aquaculture (RGCA) and various exemption notification(s) under GST Laws whether RGCA is required to register under GST Laws? If no registration is required for RGCA, whether compulsory registration u/s 24 is required to be made against any of the provisions of Section… Read More »