GST on Rakhi ? The Applicant has to classify the goods “Rakhi” as per its constituent materials in accordance with Rule 3(c) of Rules for Interpretation of the Customs Tariff Act, 1975, as laid down in Explanatory Notes (iv) of Notification No 1/2017-CT(Rate) dated 28.06.2017 (Note (v) of 1125 –FT dated 28/06/2017 of State Tax).… Read More »
HIGH COURT OF KERALA Ajith A.R. v. State Tax Officer, Trivandrum P.B. SURESH KUMAR, J. W.P. (C) NO. 16378 OF 2018 MAY 23, 2018 M.R. Sarin, Adv. for the Petitioner. V.K. Shamsudeen, Sr. Govt. Pleader for the Respondent. JUDGMENT 1. Petitioner seeks release of the goods detained by the first respondent under Section 129 of the Central Goods… Read More »
HIGH COURT OF PUNJAB AND HARYANA R.S. Steel Traders v. State of Haryana RAJESH BINDAL AND DEEPAK SIBAL, JJ. CWP NO. 27168 OF 2017 MAY 14, 2018 Sandeep Goyal, Adv. for the Petitioner. Ms. Tanish Peshawaria, DAG. for the Respondent. ORDER Rajesh Bindal, J. – The present writ has been filed impugning order dated 25-10-2017 passed by the Excise and… Read More »
AUTHORITY FOR ADVANCE RULINGS, TELANGANA Madhucon Sugar & Power Industries Ltd. Inre. V. SRINIVAS, JOINT COMMISSIONER (CENTRAL TAX) AND J. LAXMINARAYANA, ADDL. COMMISSIONER (STATE TAX) TSAAR ORDER NO. 6/2018 JULY 2, 2018 RULING 1. M/s. Madhucon Sugar and Power Industries Ltd, Ammagudem post, Rajeswarapuramvillage, Nelakondapally Mandal, Khammam District has filed an application in Form GST ARA-01under Section… Read More »
AUTHORITY FOR ADVANCE RULINGS, RAJASTHAN TP Ajmer Distribution Ltd., In re NITIN WAPA AND SUDHIR SHARMA, MEMBER ADVANCE RULING NO. RAJ/AAR/2018-19/02 MAY 11, 2018 Varun Sharma, FCA for the Applicant. RULING (A) SUBMISSION OF APPLICANT 1. M/s TP Ajmer Distribution Limited (‘TPADL’ or ‘Applicant’ or ‘the Company*); having Goods and Services Tax (“GST’) Registration No. 08AAGCT2158P1ZR and is engaged in… Read More »
Goods and services on which concessional rate of tax is applicable are not figured in the list under Section 17 (5) of the Central Goods & Services Tax Act, 2017 . Hence, the ITC is allowed on the supplies effected by paying duty at concessional rate of tax. Moreover, the supplies effected at concessional rate of… Read More »
HIGH COURT OF KERALA KNR Walayar Tollways (P.) Ltd. v. Commercial Tax Officer P.B. SURESH KUMAR, J. W.P. (C) NO. 8643 OF 2018 MARCH 14, 2018 R. Muralidharan Aroor and R. Ramakrishnan Potty, Advs. for the Petitioner. V.K. Shamsudeen, Sr. Govt. Pleader for the Respondent. JUDGMENT 1. Petitioner was an assessee under the Kerala Value Added Tax Act (‘the Act’) on… Read More »
GST on Compensation received by Tenant We observe herein that the receipt of amounts towards alternate accommodation or delayed possession of premises would be receipt of amounts for doing an act i.e. vacating the premises for redevelopment as well as tolerating the construction cum redevelopment work till possession of new redeveloped premises as per agreement… Read More »
GST on Goods sold on high seas sale basis Thus it is very clear that the goods which are sold on high seas sale basis are non-taxable supply as no tax is leviable on them till the time of customs clearance in accordance with and compliance of Section 12 of the Customs Act, 1962 and… Read More »
HIGH COURT OF ALLAHABAD Bengali Lal & Sons v. State of U.P. ABHINAVA UPADHYA AND ASHOK KUMAR, JJ. WRIT TAX NO. 747 OF 2017 NOVEMBER 8, 2017 Rishi Raj Kapoor for the Petitioner. Ramesh Chandra Shukla, C.S.C for the Respondent. ORDER 1. Heard learned counsel for the petitioner; Shri R.C. Shukla, learned counsel for the respondents no. 5 and 6 as… Read More »