Classification of product intended to be manufactured by the applicant and supplied as “Chewing tobacco”?
Case Title Kavi Cut Tobacco Court Tamil Nadu AAAR Honorable Judges Member Thiru G.V.Krishna Rao & Member Thiru M.A. Siddique Citation 2020 (9) GSTPanacea 21 HC Tamil Nadu AAAR/03/2020(AR) Judgement Date 29-September-2020 Council for Petitioner Sathiyanarayana Srinivasan Council for Respondent NA Section Section 100(1) In Favour of In Favour of Revenue The Tamil Nadu Bench of Member […]
Can the activity of printing trade advertisement material by the Appellant using the blank PVC material procured by them and the design and graphics provided by the customer is an activity of supply of goods or supply of service.?
Case Title Micro Media Digital Imaging Pvt Ltd Court Karnataka AAAR Honorable Judges Member D.P. Nagendra Kumar & Member M.S. Srikar Citation 2020 (9) GSTPanacea 20 HC Karnataka (AAAR-KAR):(2020) 33 TLC (GST) 003 Judgement Date 28-September-2020 Council for Petitioner Sayed Peeran Council for Respondent NA Section Section 101 of the CGST Act In Favour of In Favour […]
Whether the Appellant is liable to pay GST on amount recovered in lieu of notice pay by an employee?
Case Title Bharat Dyanamics Limited Court Appellate Authority for Advance Ruling, Andhra Pradesh Honorable Judges Member Suresh Kishnani Citation 2022 (1) GSTPanacea 396 HC Andhra Pradesh AAAR/AP/01(GST)/2022 Judgement Date 20-January-2022 Council for Petitioner Mr Krupasindu Satpathy and Sivaranjan Kalyanaraman Council for Respondent Mr S Ravi Shankar Narayan In favour of Assessee Section Section 17 of […]
Can for claiming concessional rate of Tax /exemption under different Tax Authorities for distinct and different supplies involved i.e. one at the time of import under Customs and another during the course of local sale/supply under Central and state enactments Essentiality Certificate required from different Tax Authorities?
Case Title Halliburton Offshore Services INC Court Andhra Pradesh Honorable Judges Member Peeyush Kumar & Member Naresh Penumaka Citation 2020 (9) GSTPanacea 19 HC Andhra Pradesh AAAR/AP/05(GST)/2020 Judgement Date 28-September-2020 Council for Petitioner Prasad Paranjape Council for Respondent NA Section Section 101 In Favour of In Favour of Assessee The Andhra Bench of Member Peeyush Kumar & […]
What is the rate of GST applicable on Hand Sanitizers?
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 77 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 CGST […]
Can Appeal be filed against Advance ruling on expiry of statutory time limit?
Case Title NMDC Ltd Court Karnataka AAAR Honorable Judges Member D.P.Nagendra & Member M.S.Srikar Citation 2020 (9) GSTPanacea 18 HC Karnataka KAR/AAAR/03/2020-21 Judgement Date 21-September-2020 Council for Petitioner Anantnarayan S & K Sivaranjan Council for Respondent NA Section Section 100 In Favour of In Favour of Revenue The Karnataka Bench of Member D.P.Nagendra & Member M.S.Srikar has […]
What is the rate of GST applicable on whole wheat and Parota?
Case Title ID Fresh food india pvt ltd Court Appellate Authority for Advance Ruling, Karnataka Honorable Judges Member D.P. Nagendra Kumar and Member M.S. Srikar Citation 2020 (9) GSTPanacea 17 HC Karnataka KAR/AAAR/02/2020-21 Judgement Date 21-September-2020 Council for Petitioner Shri. Lakshmikumaran Council for Respondent Not applicable In favour of Assessee Section Section 98(2), 67, 100, 112(5), 104, […]
Can impugned order be passed without without giving the person concerned an opportunity of being heard?
Case Title Sanchar Telesystems Limited vs Commercial Tax Officer Court Karnataka High Court Honorable Judges Justice B.M.Shyam Prasad Citation 2020 (10) GSTPanacea 16 HC Karnataka W.P.No.10589/2020 (T/RES) Judgement Date 21-October-2020 Council for Petitioner Govindraya Kamath Council for Respondent Hema Kumar Section Section 107(11) & 129 In Favour of In Favour of Assessee The Karnataka High […]
Can the reimbursement of the equipment/tools lost in hole or damaged beyond repair goods/equipment is a transaction of “supply of goods”?
Case Title Halliburton Offshore Services INC Court Andhra Pradesh AAAR Honorable Judges Member Peeyush Kumar & Member Naresh Penumaka Citation 2020 (11) GSTPanacea 15 HC Andhra Pradesh ORDER/AAAR/AP/08(GST)/2020 Judgement Date 28-November-2020 Council for Petitioner Prasad Paranjepe Council for Respondent NA Section Section 2(30), 7 In Favour of In Favour of Revenue The Andhra Pradesh Bench of Member […]
What is the rate of GST payable on Work Contract for Supply, Erection, Testing, commissioning of materials for providing Rural Electricity Infrastructure?
Case Title ARG Electricals Pvt ltd Court Appellate Authority for Advance Ruling, Rajashthan Honorable Judges Member Pramod Kumar Singh and Member Abhishek Bhagotia Citation 2020 (9) GSTPanacea 14 HC Rajashthan RAJ/AAAR/02/2020-21 Judgement Date 03-September-2020 Council for Petitioner Mr Sanjay Kumar Rathi Council for Respondent Not applicable In favour of Revenue Section Section 101 of the CGST Act,2017 […]