GST Judgements

Supply of license of pre-developed or pre-designed software amounts to supply of goods covered under heading 8523

Bimal Jain 23 April 2021 at 11:43

The AAR, Karnataka in the matter of M/S. SPSS South Asia Pvt. Ltd., [Advance Ruling No. KAR/ADRG/15 of 2021, dated March 24, 2021] held that, supply of license of pre-developed or pre-designed software by assessee amounts to supply of goods and said

Posted in GST | 158 Views

Gift vouchers are neither goods nor services, but instruments used as consideration for payment - Controversy Saga Continues

Bimal Jain 20 April 2021 at 13:09

The AAAR, Tamil Nadu in the matter of Kalyan Jewellers India Ltd. [Order-in-Appeal No. AAAR/11/2021 (AR), dated March 30, 2021] modified the order passed by the AAR, Tamil Nadu to the extent that vouchers are neither good nor service and the Central

Posted in GST | 124 Views

Amended Section 16(4) to de-link ITC on Debit Note with Invoice fails to get stamping of Gujarat AAR in case of M/s I-Tech Plast

CA Nikhil Jhanwar 17 April 2021 at 16:43

Input tax credit is a beneficial piece of legislation but subject to various conditions and limitations prescribed under Section 16 and 17 of CGST Act, 2017.

Posted in GST | 282 Views

No GST to be paid during Search & Seizure unless accepted as GST liability

Bimal Jain 17 April 2021 at 14:55

The Hon'ble Madras High Court in Shri Nandhi Dhall Mills India Pvt. Ltd. v. Senior Intelligence Officer, DGGST &Ors. [W.P. No. 5192 of 2020 and WMP. No. 6135 of 2020] directed the Revenue Department to refund the amount of INR 2 crore collected from

Posted in GST | 142 Views

ITC not available on promotional items distributed FOC to their distributors/franchisees

Bimal Jain 15 April 2021 at 13:20

The Hon'ble AAR, Karnataka in Re: M/s Page Industries Limited [Advance Ruling No. KAR ADRG 54/2020 dated December 15, 2020] held that assessee is in essence not eligible to claim input tax credit ('ITC') on promotional products/materials and marketin

Posted in GST | 196 Views

Automatic vacation of stay order after expiry of 365 days is not permissible

Bimal Jain 13 April 2021 at 17:16

The Hon'ble Supreme Court in Deputy Commissioner of Income Tax v. Pepsi Foods Ltd. [Civil Appeal Nos. 1106 to 1139 of 2021 decided on April 6, 2021] has upheld the Hon'ble Delhi High Court's verdict of partially striking down third proviso to Section

Posted in GST | 205 Views

Hypothetical question which has not yet materialized, outside the purview of Advance Ruling

Bimal Jain 10 April 2021 at 14:26

The Hon'ble AAR Gujarat in M/s. Shree Arbuda Transport (Advance Ruling No.: GUJ/GAAR/R/82/2020 decided on September 17, 2020) has held that the provisions for seeking advance ruling is limited to the activities conducted byM/s. Shree Arbuda Transport

Posted in GST | 136 Views

Not providing an opportunity of being heard before passing an order is violative of principle of natural justice

Bimal Jain 09 April 2021 at 14:50

The Hon'ble Jammu & Kashmir High Court in Navneet R. Jhanwar v. State Tax Officer and Ors. [WP (C) No. 443/2021, dated March 17, 2021] quashed the refund rejection order passed by the Revenue Authority rejecting the claim for refund without giving an

Posted in GST | 182 Views

Allowed refund of IGST along with interest on export made during July -September, 2017 period

Bimal Jain 08 April 2021 at 13:21

The Hon'ble Delhi High Court in TMA International Pvt. Ltd. &Ors. v. Union of India &Anr. [W.P.(C) 2694/2019 & CM No. 26556/2020, dated March 26, 2021] directed to Revenue Authorities to grant refund claim of Integrated Goods and Services Tax ('IGST'

Posted in GST | 131 Views

GST @5% not applicable for the facilities provided in self-owned marriage and party halls

Bimal Jain 07 April 2021 at 14:35

The AAR, Haryana in the matter of M/S. Jewel Classic Hotels Pvt. Ltd. [Advance Ruling No. HAR/HAAR/R/2019-20/23, decided on June 25, 2020] held that the facilities for food catering, banquet etc. provided in self-owned marriage and party halls by sep

Posted in GST | 140 Views