Myntra Design Pvt Ltd
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 […]
M/s Monalisa Co-Operative Housing Society Limited
Case Title M/s Monalisa Co-Operative Housing Society Limited Court Maharashtra AAAR Honorable Judges Member Rajeev Kumar Mital Citation 2023 (03) GSTPanacea 38 HC Maharashtra G ORDER NO. MAH/AAAR/DS-RM/18/2022-23 Judgement Date 23-March-2023 1.At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the […]
M/s Sankalp Facilities and Management Services Pvt. Ltd
Case Title M/s Sankalp Facilities and Management Services Pvt. Ltd Court Gujarat AAAR Honorable Member Vivek Ranjan Citation 2023 (03) GSTPanacea 37 HC Gujarat GUJ/GAAAR/APPEAL/2023/03 Judgement Date 29-March-2023 1.At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services […]
Can the service of sales presentations of the products of is classifiable as “Other professional, technical and business services” under Service Code 9983.11 and the same is being rendered as an ‘intermediary service’ as defined under section 2(13) of the IGST Act?
Case Title Rajendran Santhosh Court Karnataka AAAR Honorable Judges Member Nagendra Kumar & Member M.S. Srikar Citation 2020 (02) GSTPanacea 31 HC Karnataka KAR/AAAR-14-G/2019-20 Judgement Date 18-February-2020 Council for Petitioner Roopashi Khatri Council for Respondent NA Section Section 100 In Favour of In Favour of Revenue The Karnataka bench of Member D.P.Nagendra Kumar & Member […]
whether obtaining ISD registration is mandatory?
Case Title Prettl Automotive India (P) Ltd Court Appellate Authority for Advance Ruling, Maharashtra Honorable Judges Member Rajeev Kumar Sharma and Member Sanjeev Kumar Citation 2021 (03) GSTPanacea 85 HC Maharashtra MAH/AAAR/RS-SK/35/2020-21 Judgement Date 22-March-2021 Council for Petitioner Mr Deepak Naik Council for Respondent Not applicable In favour of Revenue Section Under Section 97, 2(6), […]
Can the supply of service by the appellant to the commuters is a facilitation of transport service by BMTC to the commuters & the value of the bus passes distributed by the Appellant to the commuters is to be included in the value of the facilitation charges?
Case Title Ascendas Services (India) Pvt Ltd vs Appellate Authority Court Karnataka AAAR Honorable Judges Member D.P.Nagendra Kumar & Member M.S.Srikar Citation 2020 (02) GSTPanacea 29 HC Karnataka KAR/AAAR-14-E/2019-20 Judgement Date 14-February-2020 Council for Petitioner Prashanth Bhat Nitesh Kumar Council for Respondent NA Section 52(2),100 In Favour of In Favour of Revenue The Karnataka Bench […]
Whether IGST is applicable to the supply of goods outside India from outside India?
Case Title SPX flow technology India Pvt Ltd. Court Authority for Advance Ruling, Gujarat Honorable Judges Member P Gupta and Member Seema Arora Citation 2021 (11) GSTPanacea 84 HC Gujarat GUJ/GAAAR/APPEAL/2021/34 Judgement Date 02-November-2021 Council for Petitioner Mr. Anal P Dave Council for Respondent Not applicable In favour of Revenue Section Levy of GST The […]
Under which tariff Heading PAPAD of different shapes and sizes manufactured/ supplied by the applicant would attract CGST and SGST?
Case Title Jayant Food products Court Appellate Authority for Advance Ruling, Gujarat Honorable Judges Member Seema Arora and Member P Gupta Citation 2021 (06) GSTPanacea 82 HC Gujarat GUJ/GAAAR/APPEAL/2021/20 Judgement Date 28-June-2021 Council for Petitioner Mr Nishant Shukla Council for Respondent Not applicable In favour of Assessee Section Classification of goods and section 100 of […]
Can Carbonated Fruit Juice falls under Fruit Juices or Aerated drinks?
Case Title Rich Dairy Product (India) Pvt Ltd Court Tamil Nadu AAAR Honorable Judges Member Sungita Sharma & Member Thiru.M.A.Siddique Citation 2020 (02) GSTPanacea 28 HC Tamil Nadu TN/AAAR/01/2020(AR) Judgement Date 10-February-2020 Council for Petitioner R.Raghavan R.Sahana B.Venkatraman M.Elangovan Council for Respondent NA Section Section 103(1) In Favour of In Favour of Assessee The Tamilnadu […]
Can supply of services in the nature of subscription to the J-Gate by the educational institutions is eligible for exemption from GST?
Case Title Informatics Publishing Ltd Court Karnataka AAAR Honorable Judges Member D.P.Nagendra Kumar & Member M.S.Srikar Citation 2020 (02) GSTPanacea 27 HC Karnataka KAR/AAAR-14-D/2019-20 Judgement Date 10-February-2020 Council for Petitioner Dayanand K. & Supriya S.Shetty Council for Respondent NA Section Section 98(4) 100(2) 101 In Favour of In Favour of Assessee The Karnataka bench of Member […]