GST Judgements

Whether AMTS would qualify as 'Local Authority' as defined under the CGST Act, 2017?

Guest 23 April 2021 at 12:44

M/s. Ahmedabad Municipal Transport Service is registered under GSTand having a GSTIN: 24AAALA1563C1ZV, has filed an application for AdvanceRuling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act,2017 in FORM GST ARA-01 discharging th

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Does installation service where usage of a chemical is essential, qualify as composite supply?

Guest 23 April 2021 at 12:44

The applicant M/s. Trellborg Marine Systems pvt.ltd., 1702-1709, 17thfloor, B-Block, West Gate, YMCA club, S.G.Highway, Ahmedabad-380015 is engaged in the business of trading of products like fixtures, buoys, bollards,frontal frames and fascia pads w

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Do the pic-up charges paid to the Owner/Driver fall under GST rate of 5%?

Guest 23 April 2021 at 12:44

The applicant M/s. Aristo Bullion pvt.ltd., R.B.Chamber, B/3. Chanla Ole, Manek Chowk, Ahmedabad-380001 has submitted that they recently registered as a private limited company with effect from 25.07.2020 for which Certificate of Incorporation is iss

Posted in GST | 94 Views

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 | 164 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

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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.

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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

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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

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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

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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 | 150 Views