AUTHORITY FOR ADVANCE RULINGS, TELANGANA Nagarjuna Agro Chemicals (P.) Ltd., In re J. LAKSHMINARAYANA, ADDL. COMMISSIONER (STATE TAX) AND V. SRINIVAS, JOINT COMMISSIONER (CENTRAL TAX) ADVANCE RULING NO. TSAAR ORDER NO. 3/2018 AND A.R. COM /7/2018 MAY 30, 2018 RULING 1. M/s. Nagarjuna Agro Chemicals Private Limited, Hyderabad, (GSTIN No. 36AABCN5531F1ZP) has filed an application in Form… Read More »
AUTHORITY FOR ADVANCE RULINGS, TELANGANA Sammarth Overseas & Credits (P.) Ltd. In re J. LAKSHMINARAYANA, ADDL. COMMISSIONER (STATE TAX) AND V. SRINIVASA, JOINT COMMISSIONER (CENTRAL TAX) TSAAR ORDER NO. 1/2018 FEBRUARY 5, 2018 TSAAR ORDER NO. 1/2018 1. Under Section 100(1) of the CGST/TGST Act, 2017, any person aggrieved by this order can prefer an appeal before the… Read More »
Applicant himself admitted that they have preferred writ petition No.7734/2018, dt 07.03.2018 before the Hon’ble High Court of Judicature at Hyderabad on the same issue which is pending for disposal. AUTHORITY FOR ADVANCE RULINGS, ANDHRA PRADESH Crux Bio Tech India (P.) Ltd., In re. J.V.M. SARMA AND AMARESH KUMAR, MEMBER ORDER/AAR/AP/02/GST/2018 APRIL 20, 2018 D. Prem Kumar for the… Read More »
Accordingly, Section 97(2) (d) shall refer to admissibility of input tax credit under GST Acts. However, we find that the input Tax credit referred by the applicant relates to the transitional relief, which is paid under the Act other than the Acts referred in the definition of input tax under CGST. Hence, the question sought… Read More »
HIGH COURT OF ALLAHABAD Rivigo Services (P.) Ltd. v. State of U.P. KRISHNA MURARI AND ASHOK KUMAR, JJ. WRIT TAX NO. 689 OF 2018 APRIL 24, 2018 Suyash Agarwal for the Petitioner. JUDGMENT Ashok Kumar, J. – We have heard learned counsel for the petitioner and Sri Avinash Chandra Tripathi, learned Standing Counsel for the State. 2. The instant writ… Read More »
Following agreements would be entered into by the Applicant: a. One for sale of undivided and impartible share in land; and b. Another agreement for sale of superstructure. Issue : In case where there are two transactions each represented by a separate Agreements i.e. i. One for sale of undivided and impartible share in land @ say… Read More »
Issue : Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight in case of CIF basis contract, when service provider and service recipient both are outside the territory of India. Held : An importer is required to pay IGST on the ocean freight. Therefore as on date, even if the… Read More »
No GST is leviable as on date on the said “marg sudharan shulk” charged and collected by the applicant. Applicant is liable to pay GST @ 18% on the said “Abhivahan Shulk” under Service Code 9997 and to be treated as “other services”. AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND Divisional Forest Officer In re VIPIN CHANDRA AND AMIT GUPTA, MEMBER RULING NO.… Read More »
Counsel for the petitioner has submitted that in view of the decision taken by the Government that if the goods are transported within a distance of 50 km in the case of intra-state transaction, there is no requirement to fill up ‘Part B’. Notification no.12 of 2018 dated 07-03-2018 craves out an exception and provides… Read More »
HIGH COURT OF KERALA St. Josephs Tea Company Ltd. v. Chief Commissioner, Central GST & Central Excise, Kerala P.B. SURESH KUMAR, J. W.P. (C) NO. 768 OF 2018 MARCH 28, 2018 Smt. Nisha John, Adv. for the Petitioner. Sreelal N. Warrier, SC and P.R. Sreejith, SC for the Respondent. JUDGMENT 1. Petitioner was a registered dealer under the Kerala Value… Read More »