HIGH COURT OF ALLAHABAD Ranjeet @ Ranjeet Singh v. Union of India VIVEK KUMAR SINGH, J. CRIMINAL MISC. BAIL APPLICATION 21843 OF 2018 SEPTEMBER 6, 2018 Satya Dheer Singh Jadaun, for the Applicant. B.K. Singh Raghuvanshi, for the Respondent. ORDER Vivek Kumar Singh, J. – Supplementary counter affidavit filed by the learned counsel for the complainant today in the… Read More »
Serial No. 66(b)(iv) of Notification No. 12/2017–CT(Rate) dated 28/06/2017, as amended from time to time, as applicable, wholly exempts services provided to an Educational Institution relating to conduct of examination. The phrase ‘relating to’ expands the scope of this entry to include such support services without which conduct of the examination is not possible, unless they are… Read More »
, the projects under DDUGY, IPDS, ADB, SSTD, Saubhagya Yojna, FSP and all other schemes of governments are carried out for business purpose and the benefit of Concessional Rate of 12% (6% under Central tax and 6% State tax) as per notification under is not available to the applicant on works pertaining to construction, erection,… Read More »
Items supplied in Snack Bar and Food Court shall be chargeable to GST in terms of Notification No.il/2017-Central Tax (Rate) as amended by Notification No.46/2017-Central Tax (Rate) and corresponding notification under MPGST ACT,2017 at prevailing rate of 5%(2.5% SGCT and 2.5% CGST), subject to conditions laid down at Serial Number 7 of the parent Notification classifiable under… Read More »
infrastructure provided by the applicant is different from “Telecommunication Tower” in as much as (i) the infrastructure provided by the applicant docs not contain a. prefabricated shelter made of insulating PUF material made of fibres; b. electronic Panel: c. Base Transceiver Station (BTS) and other radio transmission and reception equipment; d. diesel generator set; (ii) the… Read More »
AUTHORITY FOR ADVANCE RULINGS, KARNATAKA Nursery Men Co-oprative Society, In re HARISH DHARNIA AND DR. RAVI PRASAD, MEMBER ADVANCE RULING NO. KAR ADRG 18 OF 2018 AUGUST 6, 2018 RULING 1. M/s The Nurserymen Co-operative Society Ltd, (called as the ‘Applicant’ hereinafter), Lalbagh, Bengaluru 560004, having GSTIN number 29AABAT4416F1ZK, has filed an application for Advance Ruling under Section 97… Read More »
In case of providing access to a Road or Bridge on payment of toll charge, the exemption is totally based on service of providing access to a road or a bridge on payment of toll charges. There is no restriction regarding the supplier or the recipient of the supply. In the instant case, therefore, even… Read More »
AUTHORITY FOR ADVANCE RULINGS, MAHARASHTRA Shree Construction, In re B.V. BORHADE AND PANKAJ KUMAR, MEMBER NO. GST-ARA-09/2018-19/B-65 JULY 11, 2018 RULING 1. The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST… Read More »
AUTHORITY FOR ADVANCE RULINGS, RAJASTHAN Jaimin Engineering (P.) Ltd., In re NITIN WAPA AND SUDHIR SHARMA, MEMBER ADVANCE RULING NO. RAJ/AAR/2018-19/07 AND F.NO.IV(4)7/AAR/RAJ/2018-19/33-35 JULY 20, 2018 Ms. Shafaly Girdharwal, CA for the Applicant. RULING 1. SUBMISSION OF THE APPLICANT: M/s Jaimin Engineering Private Limited is engaged in construction of Cold storage. GST provisions for registration are covered in Chapter… Read More »
AUTHORITY FOR ADVANCE RULINGS, TAMIL NADU Dr. Dathu Rao Memorial Charitable Trust, In re MS. MANASA GANGOTRI KATA AND THIRU S.VIJAYAKUMAR, MEMBER ORDER NO. 3/AAR/2018 JULY 30, 2018 RULING 1. Dr. Dathu Rao Memorial Charitable Trust, “PATHWAY” E-76/1, 12th West street, Kamaraj Nagar, Thiruvanmiyur, Chennai 600041 (hereinafter called the Applicant or the Trust) is a registered society registered under the Tamil… Read More »