The Principal Commissioner Central Tax, Guntur CGST Commissionerate.
Case Title The Principal Commissioner Central Tax, Guntur CGST Commissionerate. Court Andhra Pradesh AAAR Honorable Judges Justice suresh Kishnani Justice Ravi Shankar Narayan Citation Order /AAAR/APl04 (GST)/2022 Judgment Date 24-01-2022 The Principal Commissioner, Central Tax, Guntur CGST Commissionerate (hereinafter referred to as appellant) filed an appeal in case of M/s. Andhra Pradesh State Road Transport […]
M/s Sankalp Facilities and Management Services Pvt. Ltd.
Case Titile M/s Sankalp Facilities and Management Services Pvt. Ltd. Court Gujarat AAAR Judges Justice Mahavir Gadhav Citation 2023 (03) GSTPanacea 99 HC Gujarat GUJ/GAAAR/APPEAL/2023/03 Judgment Date 29-March-2023 In a recent decision by the Gujarat Appellate Authority for Advance Ruling (GAAAR), in the matter concerning M/s Sankalp Facilities and Management Services Pvt. Ltd., the authority […]
Monalisa Co-Operative Housing Society Limited
Case Title M/s Monalisa Co-Operative Housing Society Limited Court Maharashtra AAAR Judges Justice D K SrinivasJustice Rajeev Kumar Mital Citation 2023 (03) GSTPanacea 74 HC Maharashtra ORDER NO. MAH/AAAR/DS-RM/18/2022-23 Judgment Date 23-March-2023 The receipt of a gratuitous payment from an outgoing member for the time he has resided in the society be taxable under the CGST […]
Myntra Design Pvt Ltd – Copy
Case Title Myntra Design Pvt Ltd Court Karnataka AAAR Honorable Judges Member Ranjana Jha Citation 2022 (11) GSTPanacea 425 HC Karnataka KAR/AAAR/07/2022 Judgement Date 21-November-2022 1.At the outset we would like to make it clear that the provisions of CGST, Act 2017 ST, Act 2017 are in pari materia and have the same provisions in […]
Can provision of hostel accommodation along with food facility to the students wherein consolidated amount is charged from the students is a composite supply where principal supply is that of rent of hostel accommodation?
Case Title Kalani Infrastructure Private Limited Court Rajasthan AAAR Honorable Judges Member Sh.Pramod Kumar Singh & Member DR.Preetam B.Yashvant Citation 2020 (05) GSTPanacea 35 HC Rajasthan RAJ/AAAR/7/2019-20 Judgement Date 12-May-2020 Council for Petitioner Keshav Maloo Nikhil M.Jhanwar Council for Respondent NA Section Section 101 In Favour of In Favour of Assessee The Rajasthan bench of […]
Can the activity of development and sale of land by the Appellant is a liable to tax under GST?
Case Title Maarq Space Private Limited Court Karnataka AAAR Honorable Judges Member D.P.Nagendra Kumar & Member M.S.Srikar Citation 2020 (05) GSTPanacea 34 HC Karnataka KAR/AAAR/Appeal-19/2020-21 Judgement Date 04-May-2020 Council for Petitioner Sanjay M.Dhariwal Council for Respondent NA Section Section 101 In Favour of In Favour of Assessee The Karnataka bench of Member D.P.Nagendra Kumar & Member M.S.Srikar […]
Can the Fortified Rice Kernels (FRK) will fall under classification 10061090 @ 5% or 190400090 @ 18%.?
Case Title M/s JVS Foods Pvt Ltd Court Rajasthan AAAR Honorable Judges Member Sh.Pramod Kumar Singh & Member DR.Preetam B.Yashvant Citation 2020 (04) GSTPanacea 33 HC Rajasthan RAJ/AAAR/6/2019-20 Judgement Date 01-April-2020 Council for Petitioner Samir Jain Sumit Bhargave Council for Respondent NA Section Section 100 In Favour of In Favour of Revenue The Rajasthan bench of […]
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 Honorable Judges Member M.P Ravi Prasad and Member Mashhod ur Rahman Farooqui Citation 2021 (04) GSTPanacea 87 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 Section 97 […]
Can appeal be allowed to be presented on account of time limitation?
Case Title Deputy Conservator of Forest Court Karnataka AAAR Honorable Judges Member D.P.Nagendra Kumar & Member M.S.Srikar Citation 2020 (03) GSTPanacea 32 HC Karnataka KAR/AAAR-15/2019-20 Judgement Date 03-March-2020 Council for Petitioner M.Sidramappa Council for Respondent Eswarappa G.B Section Section 100 (2) In Favour of In Favour of Revenue The Karnataka bench of Member D.P.Nagendra Kumar […]
What is the rate of GST on vehicle body building and mounting on the chassis?
vehicle body building Case Title Adithya Automotive Applications Pvt. Ltd. Court Authority for Advance Ruling, Uttar Pradesh Honorable Judges Member Ajay Dixit and Ministhy Citation 2021 (11) GSTPanacea 86 HC Uttar Pradesh UP/AAAR/19/2021 Judgement Date 25-November-2021 Council for Petitioner Mr. Anil dave Council for Respondent Not applicable In favour of Revenue Section Section 101 of […]