Can the different activities done as part of the contract, only one contract, be consider as Composite Supply?
Case Title Beml Limited Court Karnataka AAAR Honorable Judges Member D.P.Nagendra Kumar & Member Shikha C Citation 2021 (9) GSTPanacea 74 HC Karnataka KAR/AAAR-08/2021 Judgement Date 03-September-2021 Council for Petitioner Nivdange Shweta Shankarrao Council for Respondent Ravi Raghavan Mohammed Ibrahim Section Section 2(30),9(1),97,100,101 In Favour of In Favour of Department (Applicant) The Karnataka Bench of Member D.P.Nagendra […]
Can specified transaction of the Applicant could be categorized as that of an “intermediary” qualifies to be “Export of service”, categorized of Supply, Place of suppy?
Case Title Stovec Industries Ltd Court Gujarat AAAR Honorable Judges Member P.Gupta & Member Seema Arora Citation 2021 (11) GSTPanacea 73 HC Gujarat GUJ/GAAAR/APPEAL/2021/32 Judgement Date 02-November-2021 Council for Petitioner Kumar Parekh Council for Respondent NA Section Section 2(30) In Favour of Partly in Favour of Assessee The Gujarat Bench of Member J.P.Gupta & Member Seema Arora […]
Can the land filling pit can be considered as ‘Plant and machinery’ and therefore eligible for input tax credit or; can the landfilling pit is to be considered as ‘civil structure’ and therefore become ineligible for input tax credit?
Case Title Mother Earth Environ Pvt Ltd Court Karnataka AAAR Honorable Judges Member Ranjana Jha & Member Shikha C Citation 2021 (12) GSTPanacea 72 HC Karnataka KAR/AAAR/10/2021-22 Judgement Date 13-December-2021 Council for Petitioner Shri K.J Kamath Veena J Kamath Council for Respondent NA Section Section 100.101 In Favour of In Favour of Revenue The Karnataka Bench of […]
Whether service supplied by IPL giving away the leasehold rights on the land and there is no construction of land and ITC can be availed?
Case Title Inox Air Products Pvt Ltd Court Tamil Nadu AAAR Honorable Judges Member M.V.S.Choudary & Member M.A.Siddique Citation 2021 (12) GSTPanacea 71 HC Tamil nadu TN/AAAR/22/2021(AR) Judgement Date 02-December-2021 Council for Petitioner Rohit Jain Council for Respondent NA Section Section 17(5)(d) of the CGST Act In Favour of In Favour of Revenue The Tamil Nadu Bench […]
Can narrow woven fabrics manufactured are classifiable under Tariff Heading No. 58063990?
Case Title Rajivkumar Giriraj Bansal Court Gujarat AAAR Honorable Judges Member P.Gupta & Member Seema Arora Citation 2021 (11) GSTPanacea 69 HC Gujarat GUJ/GAAAR/APPEAL/2021/33 Judgement Date 02-November-2021 Council for Petitioner Manibhai Raval Council for Respondent NA Section Section 100 In Favour of In Favour of Assesses The Gujarat Bench of Member J.P.Gupta & Member Seema Arora has […]
Can “The educational assessment examination (ASSET) with its variants provided by the applicant to school/educational organization is exempted from payment of GST?
Case Title Educational Initiative Pvt Ltd Court Gujarat AAAR Honorable Judges Member P Gupta & Member Seema Arora Citation 2021 (9) GSTPanacea 68 HC Gujarat GUJ/GAAAR/APPEAL/2021/29 Judgement Date 07-September-2021 Council for Petitioner Mahendra Kumar Council for Respondent Nitesh Jain Section Entry at Sr. No. 66(b)(iv) of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 In Favour of […]
Classification of Product “different shapes & size papad”?
Case Title Alisha Gruh Udyog Court Gujarat AAR Honorable Judges Member P.Gupta & Member Seema Arora Citation 2021 (11) GSTPanacea 67 HC Gujarat GUJ/GAAR/APPEAL/2021/30 Judgement Date 02-November-2021 Council for Petitioner Apurva N Mehta Council for Respondent NA Section Section 100 In Favour of In Favour of Assesses The Gujarat Bench of Member J.P.Gupta & Member Seema Arora […]
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 66 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 Appellate Authority […]
Whether GST is payable on rent provided in a bus by a Municipal Corporation?
Section 16(2)(aa) Section 16(2)(c) Rule 36(4) impunged order Case Title Erode City MC Court Appellate Authority for Advance Ruling, Tamil Nadu Honorable Judges Member M.V.S Chaudary and Member M.A Siddique Citation 2021 (12) GSTPanacea 64 HC Tamil nadu AAAR/20/2021 (AR) Judgement Date 01-December-2021 Council for Petitioner Mr. Thiru K Sankaranarayanan Council for Respondent Not applicable In favour […]
Is there a GST Exemption on Operation and Maintenance of High Quality Treated Drinking Water Plant?
Case Title Unique Aqua Systems Court Appellate Authority for Advance Ruling, Tamil Nadu Honorable Judges Member Thiru M.V.S Choudhary and Member Thiru M.A Siddique Citation 2021 (10) GSTPanacea 63 HC Tamil nadu TN/AAAR/19/2021(AR) Judgement Date 13-October-2021 Council for Petitioner Mr Tibrewal Council for Respondent Not applicable In favour of Assessee Section Classification of service and Section 11,101(3) […]