Whether the procedure to raise the invoice from Mumbai Head Office for imports received at Haldia Port Kolkata where we do not have any separate GST Registration and Charge IGST from Mumbai to our Customers is correct? or do we have to take separate Registration in the State of West Bengal for the below mentioned… Read More »
Whether Input Tax Credit is admissible in respect of GST paid for hotel stay in case of rent free hotel accommodation provided to General Manager and Managing Director of the Applicant? Whether invoice for quality claim raised by the Applicant on POSCO Daewoo Corporation located in Korea will be treated as “export of service”? 3)… Read More »
Whether GST paid on intra-state supply in a state where the applicant is not registered is admissible as ITC AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL Storm Communications (P.) Ltd., In reSYDNEY D’ SILVA AND PARTHASARATHI DEY, MEMBER CASE NUMBER 39 OF 2018 & 39/WBAAR/2018-19 JANUARY 28, 2019 Sanjay Mundhra for the Applicant. RULING 1. The Applicant, stated to be a… Read More »
What should be the rate of GST on works contract for constructing a civil structure for a Govt entity The Applicant is stated to be supplying works contract service. He has entered into an agreement with Inland Waterways Authority of India (hereinafter the IWAI) for construction of a multi-modal IWT terminal at Haldia on EPC… Read More »
AUTHORITY FOR ADVANCE RULINGS, MAHARASHTRA MRS. Vishakhar Prashant Bhave, In re B.V. BORHADE AND PANKAJ KUMAR, MEMBER GST-ARA-23/2018-19/B-87 AUGUST 10, 2018 PROCEEDINGS [Also refer GST Export : Free Study Material ] (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 1. The present application has been filed under… Read More »
No GST on Sale of tools located outside India It is pertinent to note that for manufacture of bearings for specific customer, a specific type of tool is required. The Applicant in-turn raised a purchase order on Scaheffler Technologies AG & Co. KG for supply of tools. The tools which are required for manufacturing is… Read More »
AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL Swapna Printing Works (P.) Ltd., In re SYDNEY D’SILVA AND PARTHASARATHI DEY, MEMBER ORDER NO. 28/WBAAR/2018-19 DECEMBER 21, 2018 Indranil Das, CA for the Applicant. RULING 1. The Applicant, stated to be engaged primarily in the business of printing, seeks a ruling on whether activities undertaken by procuring orders from a foreign party to… Read More »
We do not understand how the State could take a contention that if the car had been driven into the State of Kerala from the U.T. Of Puthuchery; then there could not have been a detention under Section 129, since then there would have been no question of uploading of e-way bill. We cannot also… Read More »
The essential ingredient of contract carriage as provided in definition of ‘contract carriage’ under clause (7) of section 2 of Motor Vehicles Act, 1988 is that it plies under a contract for a fixed set of passengers, and does not allow any other passenger to board or alight from the carriage at will. A contract… Read More »
It may be pertinent to point out that the Act and the Rules do not provide any time period within which a seizure memo of the intercepted goods and the vehicle has to be prepared by the Tax Authorities and is to be issued to the person incharge of the vehicle. This gives an ample… Read More »