Can the service involved is construction of immovable property with transfer of property in goods be called as work contract & not eligible to take credit of tax paid on inward supply of works contract service?
construction contract & not eligible Case Title Shri Satya Dev Bommireddy vs Appellate Authority. Court Telangana High Court Honorable Judges Justice Neetu Prasad & Justice B.V.Siva Naga Kumari Citation 2022 (4) GSTPanacea 380 HC Telangana AAAR/03/2022,AAAR.COM/08/2022 Judgement Date 28-April-2022 Council for Petitioner Kailash Nath P S S Council for Respondent NA Section Section 17(5)(c),17(5)(d),16(1),2(119),104(1) In […]
Can various activities carried out by the appellant to the plot holders in terms of provisions of GIDC Act, 1962 and charges collected for the same as may be notified from time to time amounts to supply under Section 7 of the CGST Act, 2017?
Section 7 CGST Act Case Title Gujarat Industrial Development Corporation Court Gujarat AAAR Honorable Judges Member Milind Torwane & Member Seema Arora Citation 2022 (5) GSTPanacea 382 HC Gujarat GUJ/GAAAR/APPEAL/2022/07 Judgement Date 09-May-2022 Council for Petitioner Jigar Shah Council for Respondent NA Section Section 7 In Favour of In Favour of Revenue The Gujarat Bench of Member […]
Can GST be exempt on sale of plot after carrying out the development activities providing amenities and remaining construction activities including civil foundation on the developed plot will be carried out by the buyer on their own account and cost?
GST exempt on sale Case Title Juridictional Officer Court Madhya Pradesh AAAR Honorable Judges Member Navneet Goel & Member Lokesh Kumar Jatav Citation MP/AAAR/01/2022 2022 (4) GSTPanacea 379 HC Madhya Pradesh Judgement Date 13-April-2022 Council for Appellant Atul Shrivastava Council for Respondent NA Section Section 100 of CGST Act In Favour of In Favour of Appellant The […]
The short point of determination here was whether an opportunity of hearing should be provided if the same is not requested by the concerned person?
The short point of determination Case Title Grazanio Trasmissioni India Private Limited vs State of Gujarat Court Gujarat High Court Honorable Judges Justice Sonia Gokani and Justice Gita Gopi Citation 2022 (2) GSTPanacea 377 HC Gujarat R/SPECIAL CIVIL APPLICATION NO. 11335 and 11332 of 2022 Judgement Date 23-JUNE-2022 Council for Petitioner Mr Saurin Mehta Council for Respondent […]
Can the product Non-woven Bags manufactured through the intermediate product, classifiable under Heading No. 5603 are properly classifiable under Heading No.6305 or under Heading 3923?
Polypropylene Non-woven bags Case Title Karam Green Bags Court Gujarat AAR Honorable Judges Member Milind Torawane & Member Seema Arora Citation 2022 (7) GSTPanacea 381 HC Gujarat GUJ/GAAR/APPEAL/2022/10 Judgement Date 12-July-2022 Council for Petitioner Paresh Sheth Council for Respondent NA Section Section 100 of the CGST Act In Favour of In Favour of Assessee The Gujarat Bench […]