Whether the Appellant is liable to pay GST on the amount recovered in lieu of notice pay by an employee?
Case Title Bharat Oman Refineries Limited Court Authority for Advance Ruling, Madhya Pradesh Honorable Judges Member Navneet Goel and Member Raghvendra Kumar Singh Citation 2021 (11) GSTPanacea 62 HC Madhya Pradesh MP/AAAR/07/2021 Judgement Date 08-November-2021 Council for Petitioner Mr. Anil dave Council for Respondent Not applicable In favour of Assessee Section Levy of GST and Section 101 […]
Whether the supply provided by the applicant is mixed supply or composite supply?
Case Title Nagappan Moothan Thulaseedharan Court Appellate Authority for Advance Ruling, Kerala Honorable Judges Member Seema Arora and Member Milind Torawane Citation 2021 (2) GSTPanacea 61 HC Kerala ORDER No. AAR/17/2021 Judgement Date 17-February-2021 Council for Petitioner Mr Seshadri Nadan Council for Respondent Not applicable In favour of Respondent Section Sl no 74 of the Service Exemption […]
Can Project Development Service provided by the applicant to the State Urban Development Authority and the Project Management Consultancy services (`PMC`) under the Contract for PMAY will qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India?
Case Title Jayesh Anil Kumar Dalal Court Uttar Pradesh AAAR Honorable Judges Member Ajay Dixit & Member Ministhy S Citation 2021 (7) GSTPanacea 60 HC Uttar Pradesh Bench UP AAAR 17/2021 Judgement Date 02-July-2021 Council for Petitioner Narendra Kumar Council for Respondent NA Section Section 51 In Favour of In Favour of Asseesee The Uttar Pradesh Bench […]
Classification of poultry meal` & ‘poultry fat’?
Case Title Sushi Pet Nutri Science Court Telangana Bench AAAR Honorable Judges Member Neetu Prasad & Member Mallika Arya Citation 2021 (7) GSTPanacea 59 HC Telangana Bench AAAR/01/2021 AAAR.COM/01/2020 Judgement Date 12-July-2021 Council for Petitioner NA Council for Respondent NA Section Section 101 (1) In Favour of In Favour of Respondent The Telangana Bench of Member Neetu […]
Can whether the bore well drilling activity undertaken by the appellant on agricultural lands is qualified as ‘Support Service for agriculture classifiable?
Case Title Vallalar Borewells Court Tamil Nadu Bench AAAR Honorable Judges Member Thiru.G.V Krishna Rao & Member Thiru M.A. Siddique Citation 2021 (6) GSTPanacea 58 HC Tamil Nadu TN/AAAR/14/2021(AR) A.R.APPEAL NO.03/2021/AAAR Judgement Date 30-June-2021 Council for Petitioner Tvl.Muthu Venkatraman Council for Respondent NA Section Section 100(1) In Favour of In Favour of Respondent The Tamil Nadu Bench […]
Whether drilling activity for agricultural purposes is exempted from GST or not?
drilling activity agricultural purposes Case Title Tvl Aravind Drillers vs Appellate Authority Court Appellate Authority for Advance Ruling, Tamil Nadu Honorable Judges Justice Thiru G.V Krishna Rao and Justice Thiru M.A Siddique Citation 2021 (6) GSTPanacea 57 HC Tamil Nadu TN/AAAR/15/2021(AR), A.R. APPEAL NO. 04/2021/AAAR Judgement Date 30-June-2021 Council for Petitioner Mr Tvl Muthu Venkataraman […]
What is the GST rate payable on Britannia winkin cow thick shake?
GST payable Britannia winkin Case Title Britannia Industries Limited Court Appellate Authority for Advance Ruling, Tamil Nadu Honorable Judges Member Thiru G.V Krishna Rao and Member Thiru M.A Siddique Citation 2021 (6) GSTPanacea 56 HC Tamil Nadu TN/AAAR/16/2021(AR), A.R. APPEAL NO. 02/2021/AAAR Judgement Date 30-June-2021 Council for Petitioner Mr Anandodaya Mishra Council for Respondent Not applicable In […]
Can “Air Springs” manufactured and supplied by the appellant will be correctly classifiable under Tariff heading 40169990 as opposed to Tariff heading 8708 9900 and attract GST at the rate of 18%?
attract GST rate 18% Case Title SI Air Springs Private Limited Court Tamil Nadu AAAR Honourable Judges Member Thiru.G.V Krishna Rao & Member Thiru M.A. Siddique Citation 2021 (6) GSTPanacea 55 HC Tamil Nadu TN/AAAR/13/2021(AR) A.R.APPEAL NO.05/2021/AAAR Judgement Date 29-June-2021 Council for Petitioner Karthik Sundaram Council for Respondent NA Section Section 100 (1) In Favour of In […]
Can Bakery selling eatables on takeaway basis treated as restaurant services?
Bakery selling eatables on take away basis Case Title Pioneer Bakers Court Appellate Authority for Advance Ruling, Orissa Honorable Judges Member R Manga Babu and Member Sushil Kumar Lohani Citation 2021 (8) GSTPanacea 54 HC Orissa 02/ODISHA-AAAR/APPEAL/2021-22 Judgement Date 27-August-2021 Council for Petitioner Mr Suresh and Saurabh Tibrewal Council for Respondent Not applicable In favour of Assessee […]
Is water supply a taxable service under Schedule II of the Act and eligible for exemption under SI. No.3 of Notification 12/2017?
Is water supply a taxable service Case Title New Tirupur Area Development Corporation Limited Court Tamil Nadu Bench AAAR Honorable Judges Member Thiru G.V. Krishna Rao & Member Thiru M.A.Siddique Citation 2021 (6) GSTPanacea 53 HC Tamil Nadu TN/AAAR/17 & 18/2021(AR) A.R.APPEAL NO.06/2021/AAAR Judgement Date 30-June-2021 Council for Petitioner Thiru.P.Giridharan Council for Respondent NA Section Section 98 […]