Category Archives: GST Judgments

GST Refund and GSTN Portal problems don’t come under purview of AAR

By | November 4, 2018

Request of applicant relating to refund of tax paid as he could not complete registration as Casual Taxable Person due to GSTN Portal problems is not a matter coming under scope of section 97 of GST Laws, hence not entertainable AUTHORITY FOR ADVANCE RULINGS, KERALA Sutapa Sutradhar, In re B.G. KRISHNAN AND B.S. THYAGARAJABABU, MEMBER ADVANCE RULING NO.… Read More »

Seized goods to be released if e-way bill produced before date fixed for reply :HC

By | November 1, 2018

we find that the goods were transported from one place to another within the State of U.P. and were accompanied by the requisite documents and requisite E-Way Bill has also been produced by the petitioner before the respondent No. 2 before the date fixed for reply. In view of the aforesaid fact, we have no… Read More »

Goods to be released on indemnity bond if wrong truck no. mentioned in eway bill by mistake : HC

By | October 31, 2018

HIGH COURT OF ALLAHABAD Rajavat Steels v. State of U.P. ASHOK KUMAR, J. WRIT TAX NO. 1300 OF 2018 SEPTEMBER  27, 2018 Rahul Agarwal for the Petitioner. ORDER   1. Heard learned counsel for the petitioners and learned Standing Counsel for the State. 2. This writ petition is filed with prayer to quash the notice dated 18.09.2018 passed… Read More »

No evidence of profiteering from GST by Amway : National Anti-Profiteering authority

By | October 31, 2018

Application filed by applicant requesting for action against respondent for alleged violation of provisions of section 171 on ground that respondent had not passed on benefit of reduction in GST rates from 28 per cent to 18 per cent on selected items to its customers/Amway Business Owners would not be maintainable as there was no… Read More »

GST Input Tax Credit on Guest House Maintenance allowed : AAR

By | October 28, 2018

Input Tax Credit on Guest House Maintenance Entitlement to take credit of tax paid on various goods and services used for maintenance of applicant’s township, guest house, hospital, horticulture in its ordinary course of business. Video Explanation by CA Satbir Singh Held Guest House Maintenance  : Establishing, maintaining and furnishing guest houses including landscaping by way… Read More »

GST on movement of tyre mounted cranes or crawler cranes from one GST registered office to another : Maharashtra AAR clarify

By | October 22, 2018

whether movement of tyre mounted cranes or crawler cranes from one GST registered office of SML to another registered office of SML for further supply on hire charges to customers would be treated as “taxable supply” under GST law or whether GST would not be leviable on the said movement and when a tyre-mounted crane… Read More »

Car parking system Supply and installation is works contract under GST : Maharashtra AAR 

By | October 22, 2018

Whether the activity of supply and installation of ‘car parking system’ as ‘works contract’ as defined in Section 2(119) of the CGST Act? Held yes , it is in relation to immovable property under GST Maharashtra AUTHORITY FOR ADVANCE RULINGS Precision Automation and Robotics India Limited ARA- 39/2017-18/B- 46 Mumbai, dt. 13.06.2018 Download Judgment Click here Other… Read More »

GST Classification of ElectroInk supplied with consumables : Maharashtra AAR clarify

By | October 22, 2018

Classification of ElectroInk supplied along with consumables under GST; and Determination of time and value of supply of ElectroInk with consumables under the indigo press  Contract? Held Supply of Electro Ink  supplied with consumables is a mixed supply  as defined under Section 2(74) of CGST Act 2017 and is a continuous supply of Goods u/s… Read More »

No GST Exemption for educational courses approved by National Skill Development Corporation : Maharashtra AAR

By | October 22, 2018

Whether educational courses offered by the Applicant which have been approved by National Skill Development Corporation (hereinafter referred to as “NSDC”) would be construed as in relation to  National Skill Development Programme implemented by NSDC? And in continuation of the same their further query is that whether they are eligible for exemption from GST as… Read More »