Whether toll charges are deductible under rule 33 from the value of supply, being expenditure incurred as a pure agent under the CGST/WBGST Acts, 2017 Held The agreements mention that toll and parking charges will be paid on the actual amount. But the Banks do not specifically authorize the Applicant as a ‘pure agent’ or… Read More »
The Hotel Accommodation & Restaurant services being provided by the Applicant, within the premises of the Hotel, to the employees & guests of SEZ units, can not be treated as supply of goods & services to SEZ units in Karnataka & hence the intra state supply and are taxable accordingly. AUTHORITY FOR ADVANCE RULINGS KARNATAKA… Read More »
AUTHORITY FOR ADVANCE RULINGS, GUJARAT Rishi Shipping., In re R.B. MANKODI AND G.C. JAIN, MEMBER ADVANCE RULING NO. GUJ/GAAR/R/2018/4 MARCH 20, 2018 Haresh Vaishnav for the Applicant. RULING 1. The applicant M/s. Rishi Shipping has submitted that the company is a Cargo Handling company operating at Kandla Port Trust under stevedoring license issued by Kandla Port and provide Cargo Handling… Read More »
Whether the e procurement transaction fee collected on behalf of ITE&C department results in supply of goods or services or both, within the meaning of supply as defined law. Whether the tax liability arises on e procurement transaction fee collected on behalf of ITE&C department. Held It is supply as defined in SGST Act 2017… Read More »
Whether the long duration post graduate diploma/degree granting programmes offered by the Indian Institute of Management, Bengaluru other than specifically mentioned in Sl.No.67 of Notification No.12/2017 – Central Tax (Rate) dated 28th June 2017 as amended by Notification No.2/2018 dated 25th January 2018 are exempted from the GST output liability on education as a part… Read More »
HIGH COURT OF BOMBAY O/E/N India Ltd. v. Union of India M.S. SANKLECHA AND RIYAZ I. CHAGLA, JJ. WRIT PETITION NO. 2086 OF 2018 SEPTEMBER 26, 2018 Dr. Abhinav Chandrachud for the Petitioner. Pradeep S. Jetly, J.B. Mishra and Ms. Jyoti Chavan, AGP for the Respondent. ORDER 1. This Petition under Article 226 of the Constitution of India seeks a direction to the Respondent No.… Read More »
Taxability of Jobwork done for imported materials i.e TEA and re-exporting the same. Held The place of supply for this transaction shall be “location where services are actually performed” as per Section 13(3)(a) of IGST Act 2017 The process of providing job work service to the foreign principal , in the premises of the applicant as… Read More »
What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves? Held , Yes, GST Rate is 5% If the applicant purchases tobacco leaves form other dealers who have purchased them farmers, for the purpose of trading what will… Read More »
Held Classic Malabar Parota’ and ‘Whole Wheat Malabar Parota’ are classified under Schedule III of GST Laws, vide Heading 2106 ‘Food preparations not elsewhere specified or included’ and is taxable at rate of 18 per cent GST Eligibility of exemption from GST vide Notification No.2/2017 – Central Tax / SRO No.361/2017 is applicable only for… Read More »
Quit rent/lease rent paid to Kerala Government on land used for agricultural purpose i.e. Coffee Plantation be classified under HSN 9986 and eligible for exemption under GST AUTHORITY FOR ADVANCE RULINGS, KERALA Cochin Plantations Ltd., In re B.G. KRISHNAN AND B.S. THYAGARAJABABU, MEMBER ADVANCE RULING NO. KER/11/2018 OCTOBER 20, 2018 Arun Kumar for the Applicant. RULING Click here Other… Read More »