Is ITC available on input, input services, and capital goods on purchased for the construction of the LNG jetties?
Case Title Swan LNG Pvt Ltd Court Gujarat AAAR Honorable Judges Member Milind Torawane and Member Seema Arora Citation 2022 (3) GSTPanacea 388 HC Gujarat GUJ/GAAAR/APPEAL/2022/06 Judgement Date 09-May-2022 Council for Petitioner Mr. Paresh Dave Council for Respondent Not Applicable In favour of Assessee Section Section 17 of CGST Act, 2017 Authority for advance ruling,Gujarat […]
Can fusible interlining fabrics of cotton be classifiable under Heading 5903 of the First Schedule of the Customs Tariff Act, 1975?
Case Title Girish Rathod Court Gujarat AAAR Honorable Judges Member J.P.Gupta & Member Seema Arora Citation GUJ/GAAAR/APPEAL/2021/15 2021 (4) GSTPanacea 38 HC Gujarat Judgement Date 08-April-2021 Council for Petitioner Vijaybhai Thakkar Girish Rathod Council for Respondent NA Section First Schedule to the Customs Tariff Act, 1975 In Favour of In Favour of Revenue The Gujarat Bench of […]
Whether GST is applicable on services for conducting examinations?
GST applicable on exam Case Title State Examination Board Court Gujarat AAAR Honorable Judges Member Milind Torawane and Member Seema Arora Citation 2022 (5) GSTPanacea 387 HC Gujarat GUJ/GAAAR/APPEAL/2022/08 Judgement Date 12-May-2022 Council for Petitioner Mr. Devam S Sheth Council for Respondent Not Applicable In favour of Assessee Section Section 100 of CGST Act, 2017 […]
Whether the supply provided by the applicant is mixed supply or composite supply?
mixed supply or composite supply Case Title Rotex Fabric Private Limited Court Gujarat AAAR Honorable Judges Member Seema Arora and Member Milind Torawane Citation 2022 (2) GSTPanacea 386 HC Gujarat GUJ/GAAAR/Appeal/2022/03 Judgement Date 17-February-2022 Council for Petitioner Mr Paresh Sheth Council for Respondent Not applicable In favour of Respondent Section Sl. No. 74 of Services […]
Whether the supply provided by the applicant is mixed supply or composite supply?
Case Title Apar Industries Limited Court Appellate Authority for Advance Ruling, Gujarat High Court Honorable Judges Member Seema Arora and J.P Gupta Citation 2021 (6) GSTPanacea 37 HC Gujarat GUJ/GAAAR/APPEAL/2021/22 Judgement Date 28-June-2021 Council for Petitioner Mr Amal Paresh Dave Council for Respondent Not applicable In favour of Assessee Section Sl. No. 74 of Services […]
Can grant of fixed amount of money from the Government of Maharashtra under the “One stop crises Centre Scheme” for taking overall care of the destitute women who are litigating divorce, or homeless, or the victims of domestic violence construed as “consideration” & “supply” accordingly GST be levied?
One stop crises Centre Scheme Case Title Jayshankar Gramin & Adivasi Vikas Sanstha Court Bombay AAAR Honorable Judges Member Ashok Kumar Mehta And Member Rajeev Kumar Mital Citation MAH/AAAR/AM-RM/09/2022-23 2022 (9) GSTPanacea 385 HC Bombay Judgement Date 21-September-2022 Council for Petitioner Durgesh Kalantri Council for Respondent NA Section 2(17),2(13),2(102),100,101,7,7(1)(a) In Favour of In Favour of Appellant The […]
What Can be the classification of ‘Flavoured Milk’?
Classification Flavoured Milk Case Title Gujarat Co-operative Milk Marketing Federation Ltd Court Gujarat AAAR Honorable Judges Member Vivek Ranjan and Member Milind Torawane Citation 2022 (8) GSTPanacea 384 HC Gujarat GUJ/GAAAR/APPEAL/2022/17 Judgement Date 22-August-2022 Council for Petitioner Mr Amal Dave Council for Respondent Not applicable In favour of Revenue Section Classification of Goods The Appellate Authority for […]
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 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 […]