GST applicable on cheque bouncing charges To summarise, the exemption for financial transactions under GST laws is only in respect of the interest/discount earned or paid for loans, deposits or advances. If the transaction, as in the subject case deviates from the above, i.e. the consideration not being an interest or discount, the exemption is… Read More »
Levy of GST Rate applicable in case of “Dietary Services” to CIMS Hospital Held application was to be rejected as it was not in the prescribed format specified under section 97(1) of Chhattisgarh State GST Act, 2017 and the applicant had not deposited fee of Rs. 10,000 for advance ruling despite being reminded twice AUTHORITY… Read More »
“Charitable Activity” under GST is clearly defined under clause 2(r) of Notification No 12/2017-CT (Rate) dated 28.06.2017. The activities undertaken by the Applicant do not conform entirely to the definition. At best, the activities undertaken by the Applicant may be broadly defined as social welfare activities Such activity by an entity is an “adventure” and… Read More »
Product Leavened Flatbreads such as Naan, Kukha and Chalupa are not covered by the expression ‘bread’ as mentioned under Entry No. 97 of Notification No. 2/2017-Integrated Tax (Rate), dated 28-6-2017, Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017 and Notification No. 2/2017-State Tax (Rate) No. MGST1017/C.R. 103(1)/Taxation-1, dated 29-6-2017 (collectively referred to as ‘Exemption Notifications), but… Read More »
HIGH COURT OF ALLAHABAD Kashi Bartan Bhandar v. State of U.P. PANKAJ MITHAL AND ASHOK KUMAR, JJ. WRIT TAX NO. 913 OF 2018 OCTOBER 31, 2018 Pooja Talwal for the Petitioner. Anant Kumar Tiwari for the Respondent. ORDER 1. Heard Ms. Pooja Talwar, learned counsel for the petitioner and Sri C.B. Tripathi, Special Counsel appearing for the Assistant Commissioner, Commercial Tax,… Read More »
Land owner liable to pay GST on premises allotted to him Authority of Advance Ruling Karnataka In re Patrick Bernardinz D’Sa Appeal Number : Advance Ruling No. KAR ADRG 29/2018 Date of Judgement/Order : 28/11/2018 In re Patrick Bernardinz D’Sa (GST AAR Karnataka) The applicant’s question ‘Whether the applicant being the land owner is liable to… Read More »
HIGH COURT OF BOMBAY Star Rays v. Union of India M.S.SANKLECHA AND RIYAZ I. CHAGLA, JJ. WRIT PETITION NO. 2483 OF 2018 OCTOBER 22, 2018 Arshil Shah and Parisha Shah for the Petitioner. Vijay Kantharia and Ram Ochani for the Respondent. ORDER 1. This petition under Article 226 of the Constitution of India seeks a refund of integrated goods and service tax paid in respect… Read More »
On the basis of the revised TRANS 1, ITC 02 and the GSTR 3B at Mumbai (to be certified by the Commissioner at Mumbai), the Petitioners will be entitled to take the credit reduced at Mumbai (Maharashtra) to its locations in Delhi, Gujarat and Karnataka subject to the satisfaction of the Commissioner having jurisdiction over… Read More »
HIGH COURT OF GUJARAT Khushiya Industries (P.) Ltd. v. State of Gujarat AKIL KURESHI AND UMESH TRIVEDI, JJ. R/SPECIAL CIVIL APPLICATION NOS. 14566 AND 14567 OF 2018 OCTOBER 26, 2018 Siraj R. Gori and Varis V. Isani for the Petitioner. Pranav Trivedi, AGP for the Respondent. ORDER Akil Kureshi, J. – These petitions are filed for challenging provisional orders of attachment passed… Read More »
AUTHORITY FOR ADVANCE RULINGS, GOA Goa Tourism Development Corporation Ltd., In re ASHOK V. RANE AND S.K. SINHA, MEMBER ADVANCE RULING NO. GOA/GAAR/4 OF 2018-19/2429 OCTOBER 21, 2018 Kapil Paiginkar, C.A.H.V. Kagrani and Rajan Naik for the Applicant. RULING 1. The present application has been filed under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods… Read More »