HIGH COURT OF GUJARAT Palak Designer Diamond Jewellery v. Union of India HARSHA DEVANI AND A.P. THAKER , JJ. R/SPECIAL CIVIL APPLICATION NO. 16599 OF 2018 JANUARY 29, 2019 Hardik P. Modh for the Appellant. Nirzar S. Desai for the Respondent. JUDGMENT Harsha Devani, J. – Rule. Mr. Nirzar Desai, learned Senior Standing Counsel waives service of notice of rule on behalf… Read More »
Held The “pre-import condition” contained in paragraph 4.14 of the Foreign Trade Policy, 2015-2020 inserted vide Notification No.33/2015-2020 dated 13.10.2017 and inserted vide clause (xii) in Notification No.18/2015-Cus vide Notification No.79/2017-Cus dated 13.10.2017, are hereby struck down as being ultra vires the Advance Authorisation Scheme as contained in the Foreign Trade Policy, 2015-2020 as well as the… Read More »
APPELLATE AUTHORITY FOR ADVANCE RULING, ODISHA National Aluminium Company Ltd., In reSASWAT MISHRA AND RAKESH KUMAR SHARMA, MEMBER ORDER NO. 02-03/ODISHA-AAAR/APPEAL/2018-19 JANUARY 21, 2019 P.K. Sahu, Dr. Kedarnath Tripathy, Advs. M.M. Mishra and P. Suna for the Appellant. ORDER M/s. National Aluminium Company Limited (Appellant-I), aggrieved by the Advance Ruling No.02/ODISHA-AAR/18-19, dated 28.09.2018, pronounced by the Odisha Authority for Advance Ruling, Bhubaneswar (AAR), has… Read More »
AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL Tewari Warehousing Co. (P.) Ltd., In re SYDNEY D’SILVA AND PARTHASARATHI DEY, MEMBER ORDER NO. 40/WBAAR/2018-19 FEBRUARY 18, 2019 Arani Tewari FCA for the Applicant. RULING 1. The Applicant, stated to be supplying warehousing services, is constructing a warehouse on leasehold land, using pre-fabricated technology. According to the Applicant, it can be dismantled and… Read More »
Whether, consequent upon merger of propritor concern as a going concern with a private limited company, the ITC available in the credit ledger or cash ledger of the propirtorship firm is eligible to be transferred to the respective ledger account of the private limited company. ? Input Tax Credit available in credit ledger account of… Read More »
AUTHORITY FOR ADVANCE RULINGS, DAMAN, DIU & DNH Aristoplast Products, In re SATISH KUMAR AND CHARMIE KAMAL PAREKH, MEMBER ADVANCE RULING NO. AR 04-05/AR/DMN-SILVASA/2018 DECEMBER 11, 2018 Download Click here
Whether the “Power Bank”, traded by the Applicant, is classifiable under Heading 8504 40 90 as ‘Static Converter – Others’ ? AUTHORITY FOR ADVANCE RULINGS, KARNATAKA Xiaomi Technology india (P.) Ltd., In re HARISH DHARNIA AND DR. RAVI PRASAD M.P., MEMBER ADVANCE RULING NO. KAR/ADRG 01/2019 JANUARY 22, 2019 Shivarajan K., CA for the Applicant. Download Ruling Click here
Whether security and scavenging services to the Govt is exempt under SL No. 3 or 3A of Notification No. 12/2017-CT(Rate) dated 28/06/2017, as amended from time to time Held Benefit of exemption from the payment of GST is not available to the Applicant under Notification No 12/2017-CT(Rate) dated 28.06.2017 and WB Govt Gazette Notification-1136-FT dated… Read More »
‘Whether GST is exempt or is applicable on the Private Entrepreneurs Godowns built under the PEG-2008 scheme of the FCI and leased out to the Nodal Agency (UPSWC) on ‘Lease and services basis’ for the storage of FCI’s food grain stocks (Wheat)’.Held Leasing of immovable property and support services in relation to agricultural produce, provided… Read More »
The applicant M/s Oscar Security & Fire Service is providing Man power services to Hospital cum General Medical College and State University (Education Institutions). The question is whether all medical education institutions and State Universities are not liable to pay GST as per Sr. No. 66 Heading 9992 in notification no. 12/2017- Central Tax (Rate)dated… Read More »