APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT Rashmi Hospitality Services (P.) Ltd., In re AJAY JAIN AND DR. P.D.VAGHELA, MEMBER ADVANCE RULING (APPEAL) NO. GUJ/GAAAR/APPEAL/2018/3 JULY 31, 2018 Surendra Shetty and Mehul P. Buch for the Applicant. RULING The Appellant M/s. Rashmi Hospitality Services Private Limited submitted that it is having business of caterers and supply food, beverages and other eatables (non-alcoholic… Read More »
In re Sardar Mal Cold Storage & Ice Factory (GST AAAR Rajasthan) Appeal Number RAJ/AAR/2018-19/03 Date of Judgement : 11/06/2018 1. M/s Sardar Mai Cold Storage & Ice Factory (hereinafter referred to as ‘Appellant’) had submitted an application seeking an Advance Ruling on the Entry No. 24 of the Notification No. 11/2017 Central tax (Rate)… Read More »
Applicant, engaged in business of developing, manufacturing and distributing crop protection chemicals and hybrid seeds, have a contractual agreement as per which if distributor purchases certain amount of company’s product or makes payment in a prescribed manner, then he shall be entitled to a gold coin of specific weight. Held since distribution of gold coins… Read More »
HIGH COURT OF KARNATAKA Pragati Automotion (P.) Ltd. v. Union of India MRS. S. SUJATHA, J. WRIT PETITION NO. 3159 OF 2019 (T-RES) JANUARY 31, 2019 Ravi Raghavan, Adv. for the Petitioner. Smt. M.R. Vanaja, Adv., K.M. Shivayogiswamy, Adv. and T.K. Vedamurthy, AGA for the Respondent. ORDER 1. Learned counsel Smt. M.R. Vanaja accepts notice for respondent No.1. Learned Additional Government… Read More »
High Court Kerala Rai Prexim India Private Limited Vs State Of Kerala Appeal Number : WP(C): 39022 of 2018 Date of Judgement/Order : 04/12/2018 The petitioner’s goods have been detained on account of discrepancy in e-Way bill. The first e-Way bill generated by the petitioner is produced as Ext.P4. Therein, the place of delivery was mentioned as ‘Payhanamthitta, Kerala… Read More »
HIGH COURT OF GUJARAT H.M. Industrial (P.) Ltd. v. Commissioner, CGST and Central Excise HARSHA DEVANI AND A.P. THAKER , JJ. R/SPECIAL CIVIL APPLICATION NO. 1160 OF 2019 FEBRUARY 7, 2019 Anandodaya S. Mishra for the Appellant. Nirzar S. Desai for the Respondent. JUDGMENT Harsha Devani, J. – By the impugned orders of provisional attachment of the property under section 83… Read More »
Whether service to the students for lodging along with food is a composite supply within the meaning of section 2(30) of the GST The Applicant is offering several individual services in two different combinations to the recipients, depending upon their need for lodging facility. None of the combinations of services being offered is a composite… Read More »
Whether ITC is admissible on ambulances purchased for the benefit of the employees under legal requirement of the Factories Act, 1948. GST AAR West Bangal In re Nipha Exports Pvt Ltd Order No. 43/WBAAR/2018-19 Date of Judgement/Order : 26/02/2019 1. Admissibility of the Application 1 .1 The Applicant, stated to be a manufacturer of agricultural machinery,… Read More »
Notification No. 51/1996-Customs, dated 23-7-1996 read with Notification No. 43/2017-Customs, dated 30-6-2017 and Minutes of 14th GST Council decision dated 18th/19th May, 2017 is applicable to the Applicant for import of Equipment as listed under column (3) of the aforesaid notifications and notifications are not applicable to the OEM suppliers of imported equipment. AUTHORITY FOR… Read More »
Calcutta High Court Optival Health Solutions Pvt Ltd Vs UOI W.P. No. 18879 (W) of 2018 Dated 07/02/2019 The petitioners have sought for a direction upon the respondents to allow them to revise/rectify their Form GST TRAN 2 electronically or manually. Learned Advocate for the petitioners has submitted that, the first petitioner had obtained registration under… Read More »