Whether the applicant can charge 12% GST under Forward Charge Mechanism as a GTA?
Case Title Liberty Translines Court Appellate Authority for Advance Ruling, Maharashtra Honorable Judges Member Rakesh Kumar Sharma and Member Sanjeev Kumar Citation 2020 (9) GSTPanacea 13 HC Maharashtra MAH/AAAR/SS-RJ/26 /2020-21 Judgement Date 17-September-2020 Council for Petitioner Mr Kishor Chaudhary Council for Respondent Not applicable In favour of Revenue Section Section 97, 100 and 101 of the CGST […]
Can GST be applicable on sale of plot of land for which, as per the requirement of approval by the respective authority, primary amenities such as, Drainage line, water line, electricity line, land leveling etc. are to be provided by the applicant?
Case Title Dipesh Anilkumar Naik Court Gujarat AAAR Honorable Judges Member Milind Torawane & Member Seema Arora Citation 2021 (12) GSTPanacea 76 HC Gujarat GUJ/GAAAR/APPEAL/2021/35 Judgement Date 22-December-2021 Council for Petitioner Avinash Poddar Council for Respondent NA Section Section 7 In Favour of In Favour of Revenue The Gujarat Bench of Member Milind Torawane & Member Seema […]
Can GST ITC-02 return be filed and transfer unutilized ITC from Vizianagaram, Andhra Pradesh unit to Bengaluru, Karnataka Unit??
Case Title Shilpa Medicare Ltd Court Andhra Pradesh AAAR Honorable Judges Member Peeyush Kumar & Member Naresh Penumaka Citation 2020 (11) GSTPanacea 12 HC Andhra Pradesh ORDER/AAAR/AP/07(GST)/2020 Judgement Date 10-November-2020 Council for Petitioner NA Council for Respondent NA Section Section 18(3) In Favour of In Favour of Appellant The Andhra Pradesh Bench of Member Peeyush Kumar & […]
Whether Repair and maintenance of machinery by a foreign company is an import of service?
Case Title IZ Kartex Court Appellate Authority for Advance Ruling, West Bangal Honorable Judges Member A.P.S Suri and Member Devi Prasad Karanam Citation 2020 (11) GSTPanacea 11 HC West Bangal 02/WBAAAR/APPEAL/2020 Judgement Date 10-November-2020 Council for Petitioner Mr Dipankar Baidya Council for Respondent Not applicable In favour of Assesse Section Section 2(11) of the IGST Act,2017 The […]
Whether liquidated damages recoverable qualify as a ‘supply’ under the GST law, thereby attracting the levy of GST?
Case Title Savitri Ashirvaad Buildtech Limited Court Appellate Authority for Advance Ruling, Telangana Honorable Judges Member Laxminarayana and Member Raghu Kiran Citation 2020 (12) GSTPanacea 10 HC Telangana (AAAR-TEL) : (2020) 35 TLC (GST) 004 Judgement Date 09-November-2020 Council for Petitioner Mr Paresh Sheth Council for Respondent Not applicable In favour of Assessee Section Levy of GST […]
Whether GST is payable on renting of property to government for under-priviliged girls?
Case Title Janki Sushikshit Berojgar Court Maharashtra Appellate Authority for advance ruling Honorable Judges Member Vinitha Sekhar and Member T.R Ramnani Citation 2020 (12) GSTPanacea 9 HC Bombay GST-ARA- 69/2019-20/B-61 Judgement Date 15-December-2020 Council for Petitioner Mr. Pritam Mahare Council for Respondent Not Applicable In favour of Assessee Section Section 22, 51, 97 CGST Act, 2017 and […]
Whether the product is made from waste of Sugar or not?
Case Title Maurya Chemicals Court Appellate Authority for Advance Ruling, Maharashtra Honorable Judges Member Rakesh Kumar Sharma and Member Sanjeev Kumar Citation 2020 (11) GSTPanacea 8 HC Bombay MAH/AAAR/RS-SK/31/2020-21 Judgement Date 23-November-2020 Council for Petitioner Mr Vidhyadhar S Apte Council for Respondent Not applicable In favour of Respondent Section Section 97, 100 and 101 of the CGST […]
What is the appropriate classification and rate of GST applicable on supply of the Plastic Toys?
Case Title R.S Development and Constructions India Pvt.Ltd Court Kerala Appellate Authority for advance ruling Honorable Judges Member Shyam Raj Prasad and Member Anand Singh Citation 2021 (12) GSTPanacea 18 HC Kerala Order No. AAR/08/2020 Judgement Date 03-December-2021 Council for Petitioner Mr. S. Durairaj Council for Respondent Not applicable In favour of Petitioner Section Section 16,38,34,97 and […]
What is the rate of GST on salted or Masala chips?
Case Title K Swaminathan Court Appellate Authority for Advance Ruling, Kerala Honorable Judges Member Shyam Raj Prasad and Member Rathan U Kelkar Citation 2021 (12) GSTPanacea 42 HC Kerala Order No. AAR/16/2021 Judgement Date 14-December-2021 Council for Petitioner Mr Seshadri Nadan Council for Respondent Not applicable In favour of Respondent Section Section 100(1) of the CGST Act,2017 […]
What is the rate of GST payable on supply of vouchers?
Case Title Premier Sales Promotion Pvt ltd Court Appellate Authority for Advance Ruling, Karnataka Honorable Judges Member Ranjana Kha and Justice Shikha C Citation 2021 (9) GSTPanacea 75 HC Karnataka ORDER NO. KAR/AAAR/11/2021-22 Judgement Date 22-December-2021 Council for Petitioner Mr Nagaraja Council for Respondent Not applicable In favour of Respondent Section Section 100 and 101 […]