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 […]
Whether ITC is available on input services procured for promotional schemes?
Whether ITC is available Case Title PSK Engineering Construction & Co. Court Authority for Advance Ruling,Madras High Court Honorable Judges Member M.V.S. Choudary & Member K. Phanindra Reddy Citation 2022 (2) GSTPanacea 376 HC Madras A.R. APPEAL NO. 01/2022/AAAR Judgement Date 23-February-2022 Council for Petitioner S. Sridharan & G. Viswanathan Council for Respondent Not applicable In favour […]
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? & Can the product Non-woven Bags would be eligible for exemption under Notification No.01/2017-CT (Rate) and 01/2017-IT(Rate) dated 28.06.2017, as amended?”
product Non-woven Bags Case Title Girivarya Non Woven Fabric Pvt Ltd Court Gujarat AAAR Honorable Judges Member Milind Torawane & Member Seema Arora Citation 2022 (7) GSTPanacea 378 HC Gujarat GUJ/GAAR/APPEAL/2022/13 Judgement Date 12-July-2022 Council for Petitioner Paresh Sheth Council for Respondent NA Section Section 100,103 In Favour of In Favour of Respondent The Gujarat Bench of […]
Can supply of components of Pneumatic Conveying System by the applicant to its customers on High Sea Sales basis will be treated neither as supply of goods nor as supply of service by virtue of entry 8 to the Schedule III of CGST Act?
Schedule III of CGST Act Case Title Coperion Ideal Private Limited Court Uttar Pradesh AAAR Honorable Judges Member Ashish Varma Citation 2022 (10) GSTPanacea 373 HC Uttar Pradesh 04/AAAR/14/10/2022 Judgement Date 14-October-2022 Council for Petitioner Dharendra Kumar Rana Council for Respondent NA Section Section 101,100,97(2),7,7(2)(a) In Favour of In Favour of Appellant The Uttar Pradesh […]
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 […]
Can diesel filled free of the cost by the service recipient in the engaged chartered (dedicated) vehicles, would form part of value of supply of service charged by die Appellant and whether GST would be leviable on value of diesel filled free of cost by the service recipient or otherwise under GTA service?
GST is leviable on Case Title Shree Jeet Transport Court Chhattisgarh AAAR Honorable Judges Member Sameer Vishnoi & Member Navneet Goel Citation 2022 (2) GSTPanacea 374 HC Chhattisgarh STC/CG/AAAR/02/2021 Judgement Date 28-Feburary-2022 Council for Petitioner Arvinder Singh Bhatia Council for Respondent NA Section Section 2(31),15,15(2)(b),101 In Favour of Issue Not Answered The Chhattisgarh Bench of […]
What is the GST Rate applicable on electronic toys and other toys?
GST Rate applicable on Case Title Navbharat Imports vs Appellate Authority Court Madras High Court Honorable Judges Justice M.V.S Choudhary Citation 2022 (1) GSTPanacea 372 HC Madras TN/AAAR/01/2022(AR) Judgement Date 13-January-2022 Council for Petitioner Mr S Murugappan Council for Respondent Mr K Phanindra Reddy In favour of Assessee Section Schedule-Ill of Notification No. 01/2017-CT (Rate) […]
What is the GST rate on services provided for carrying out retrofitting works?
GST rate services provided Case Title GRB Dairy foods (P) Ltd Court Madras AAAR Honorable Judges Justice M.V.S. Choudary & Justice K. Phanindra Reddy Citation 2022 (2) GSTPanacea 368 HC Madras AAAR/04/2022 (AR) Judgement Date 23-February-2022 Council for Petitioner S. Muthuvenkatraman Council for Respondent Not applicable In favour of Revenue Section CBIC Circular No. 92/11/2019-GST, dated 7-3-2019 […]