What is the rate of GST applicable on Hand Sanitizers?

rate of GST applicable Case Title  CE-Chem Pharmaceuticals Private Limited  Court Appellate Authority for Advance Ruling, Karnataka Honorable Judges Member D.P. Nagendra Kumar and Member M.S. Srikar Citation 2021 (6) GSTPanacea 48 HC Karnataka KAR/AAAR/06/2021 Judgement Date 30-June-2021 Council for Petitioner Mr G. Shivdass Council for Respondent Not applicable In favour of Revenue Section Section 100(1) of the […]

Can the activities of the Liaison Office will amount to a supply in terms of the GST law and whether such liaison office is liable to be registered for payment of GST?

Case Title Fraunhofer-Gesellschaft-Zurforderung-Der Angewandten Forschung vs Appellate Authority. Court Karnataka AAAR Honorable Judges Member D.P.Nagendra Kumar & Member  M.S.Srikar Citation 2021 (2) GSTPanacea 41 HC Karnataka KAR/AAAR/04/2021 Judgement Date 22-Febuary-2021 Council for Petitioner M.S.Nagaraj Akbar Basha Council for Respondent NA Section Section 2(17) In Favour of In Favour of Assessee The Karnataka Bench of Member D.P.Nagendra Kumar […]

Whether the supply made by the applicant was a composite or mixed supply?

Case Title Bharat Earth Movers Limited  Court Appellate Authority for Advance Ruling, Karnataka High Court  Honorable Judges Member M.P Ravi Prasad and Member Mashhod ur Rahman Farooqui Citation 2021 (4) GSTPanacea 40 HC Karnataka KAR ADRG 20/2021 Judgement Date 06-April-2021 Council for Petitioner Mr Ravi Raghavan Council for Respondent Not applicable In favour of Assessee Section Under […]

Can an appeal be filed against the rectification application not being admitted?

Case Title Durga Projects & Infrastructure Pvt Ltd  Court Karnataka AAAR Honorable Judges Member D.P.Nagendra Kumar & Member M.S.Srikar Citation 2021 (2) GSTPanacea 39 HC Karnataka KAR/AAAR/02/2021 Judgement Date 02-Febuary-2021 Council for Petitioner Srikanth Aacharay G.B. Council for Respondent NA Section Section 100 In Favour of Appeal dismiss on the ground that it is not maintainable The […]

Can sale of land developed be covered within the scope of the term ‘sale of land’ as mentioned in entry 5 of Schedule III does not attract GST?

GST not on Schedule III Case Title Assistant Commissioner  Court  Karnataka AAAR Honorable Judges  Member Ranjana Jha & Member Shikha  Citation KAR/AAAR/02/2023 2023 (2) GSTPanacea 15 HC Karnataka Judgement Date 14-Febuary-2023 Council for Petitioner N.Sundaram Council for Respondent NA Section Section  101,100,97,12(b) In Favour of In Favour of Appellant The Karnataka Bench of Member Ranjana Jha & […]

 Can the Applicant be said to be acting as a pure agent of the industry partner to the extent of reimbursement received obtained for the benefit of Trainees by the Applicant and reimbursed by the industry partner as per the training agreement and therefore the said reimbursement is not chargeable to GST?”

reimbursement isn’t chargeable GST Case Title Teamlease Education Foundation  Court Karnataka AAAR Honorable Judges Member Ranjana Jha & Member Shikha C Citation 2022 (6) GSTPanacea 383 HC Karnataka KAAR/AAAR/04/2022 Judgement Date 06-June-2022 Council for Petitioner Harish Bindumadhavan Disha Gursahaney Council for Respondent NA Section Section 101 of the CGST Act In Favour of   The Karnataka Bench […]

Can the Appellant is eligible for the benefit of concessional rate of GST at 0.1% in terms of Notification No. 41/2017 IT (Rate), dated 23-10-2017, in respect of the supplies made to the merchant exporter under the bill-to ship-to model?

concessional rate of GST Case Title Time Technoplast Ltd Court  Karnataka AAAR Honorable Judges Member Ranjana Jha & Member Shikha C Citation KAR/AAAR/02/2022 2022 (3) GSTPanacea 375 HC Karnataka Judgement Date 04-March-2022 Council for Petitioner G.Elango Council for Respondent NA Section Section 7.10.101 In Favour of In Favour of Revenue The Karnataka Bench of Member Ranjana Jha […]

Which orders are appealable under Section 121 of the CGST Act, 2017?

which-orders-are-appealable-under-section-121-of-the-cgst-act2017-2

Section 121 CGST Act Case Title Mahila Griha Udyog Lijjat Papad vs Commercial Tax Officers Court Karnataka High Court Honorable Judges JUSTICE S.R.KRISHNA KUMAR Citation 2022 (8) GSTPanacea 303 HC Karnataka WRIT PETITION No.15547 OF 2022 (T-RES) Judgement Date 12-AUGUST-2022 Council for Petitioner Ms. VEENA J. KAMATH and Mr. KAMATH & KAMATH Council for Respondent […]

Which orders are appealable under Section 121 of the CGST Act,2017?

whether-refund-of-service-tax-can-be-denied-where-assessee-has-also-paid-gst-later-after-the-incorporation-of-gst-act-and-such-gst-was-not-payable

Case Title Mahila Griha Udyog Lijjat Papad vs Commercial Tax Officers Court Karnataka High Court Honorable Judges JUSTICE S.R.KRISHNA KUMAR Citation 2022 (8) GSTPanacea 289 HC Karnataka WRIT PETITION No.15547 OF 2022 (T-RES) Judgement Date 12-AUGUST-2022 Council for Petitioner Ms. VEENA J. KAMATH and Mr. KAMATH & KAMATH Council for Respondent Ms. HEMA KUMAR In favour […]