Category Archives: GST Judgments

Railway tracks Works Contract Service taxable at 18% GST: AAR

By | May 8, 2018

Works Contract service of maintaining railway tracks taxable at 18% GST: AAR AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL Sreepati Ranjan Gope & Sons, In re VISHWANATH AND PARTHA SARATHI DEY, MEMBER CASE NUMBER 06 OF 2018 MAY  3, 2018 ORDER   1. The Applicant, stated to be an enlisted contractor engaged by the Railways for maintenance work of railway… Read More »

Supply of food & beverages in trains doesn’t amount to service; it is supply of goods : AAR

By | May 7, 2018

AUTHORITY FOR ADVANCE RULINGS NEW DELHI Deepak & Co., In re. PANKAJ JAIN AND VINAY KUMAR, MEMBER ADVANCE RULING NO. 02/DAAR/2018 AND ORDER NO. 189/DAAR//2018 MARCH  28, 2018  Puneet Agrawal, Adv. for the Applicant. Arun Nautiyal for the Revenue. ises, if he so wish. Food stalls also has a small counter offering the consumers to use the same and consume the… Read More »

Goods detained under GST to be released on execution of simple bond: HC

By | April 28, 2018

HIGH COURT OF KERALA Shaji Gregory G.S. v. State of Kerala K. VINOD CHANDRAN, J. W.P. (C) NO. 33818 OF 2017(B) OCTOBER  27, 2017 M. Gopikrishnan Nambiar, P. Gopinath, K. John Mathai, Joson Manavalan, Kuryan Thomas and Poulose C. Abraham, Advs. for the Petitioner. C.K. Govindan, Sr. Govt. Pleader for the Respondent. JUDGMENT 1. The petitioner is aggrieved with the detention of goods at Exhibit… Read More »

GST on supply from Duty free shops at international airports : AAR Judgment

By | April 24, 2018

DELHI AUTHORITY FOR ADVANCE RULINGS Rod Retail (P.) Ltd. In re. PANKAJ JAIN AND VINAY KUMAR, MEMBER ADVANCE RULING NO. 01/DAAR/2018 MARCH  27, 2018 Ashok K. Bhardwaj, Adv. for the Applicant. Raj Kumar for the Respondent. RULING   Statement of Facts: 1. The applicant is in the business of retail sale of sunglasses. The applicant was registered under the Delhi Value Added… Read More »

Seller not made profits from GST : National Anti-Profiteering Authority order

By | April 24, 2018

National Anti-Profiteering Authority Sh. Dinesh Mohan Bhardwaj, Proprietor, M/s U. P. Sales & Services Vs. M/s Vrandavaneshwree Automotive Private Limited Appeal Number : 1/2018 Date of Judgement/Order : 27/03/2018 Full Text of the Order of National Anti-Profiteering Authority 1. The present report has been received from the Director General of Safeguards (DGSG) after detailed investigation under… Read More »

State Govt can not make rules for inter state movements under GST, UP TDF form not required : HC

By | April 20, 2018

HIGH COURT OF ALLAHABAD Satyendra Goods Transport Corp. v. State of U.P. PRASHANT KUMAR AND RAJAN ROY, JJ. MISC. BENCH NO. 5536 OF 2018 APRIL  13, 2018 Pradeeo Agrawal for the Petitioner. Dr. Deepti Tripathi, C.S.C., A.S.G. for the Respondent. ORDER   Rajan Roy, J. – Heard Sri Pradeep Agarwal, learned counsel for the petitioner, Sri Rahul Shukla, learned Addl. C.S.C. for… Read More »

Goods detained under GST could be released on giving bank guarantee : HC

By | April 18, 2018

HIGH COURT OF KERALA Beena Steel Corpn. v. Assistant Sales Tax Officer, Thrissur A.K. JAYASANKARAN NAMBIAR, J. W.P. (C) NO. 28277 OF 2017 (H) AUGUST  31, 2017 JUDGMENT   1. A consignment of GI Squares, that was being transported at the instance of the petitioner, was detained by the respondents. Ext.P3 is the detention notice issued… Read More »

No GST if Goods supplied from one Country to another country : AAR

By | April 18, 2018

AUTHORITY FOR ADVANCE RULINGS KERALA Synthite Industries Ltd., In re SENTHIL NATHAN S. AND N. THULASEEDHARAN PILLAI, MEMBER ORDER NO. CT/2275/18-3 MARCH  26, 2018 ORDER   1. M/s Synthite Industries Ltd, Synthite Valley, Kadayiruppu P 0, Kolenchery, Ernakulam District, Kerala – 682311 (hereinafter called the applicant) is a registered person under GST having GSTN: 32AADCS5616E1ZQ. 2. They are in the… Read More »