MINDRILL SYSTEMS AND SOLUTIONS PVT. LTD.
Case Title MINDRILL SYSTEMS AND SOLUTIONS PVT. LTD. Court West Bengal AAR Honourable Judges Justice Sarthak Saxena & Justice Joyjit Banik Citation 2023 (06) GSTPanacea 112 HC West bengal Advance Ruling No. 08/WBAAR/2023-24 Judgement Date 26-June-2023 West Bengal AAR rejects the claim of ITC on the construction of a Warehouse, considering this is of a […]
SREE SUBHA SALES
Case Title SREE SUBHA SALES Court Karnataka AAR Honorable Judges Justice Ravi Prasad Citation 2022 (10) GSTPanacea 424 HC Karnataka KAR ADRG 39/2022 Judgement Date 27-October-2022 1.Ms. Vaishnavi, Administration Employee and Duly Authorised Representative appeared for personal hearing proceedings held on 22.06.2022 and reiterated the facts narrated in their application. FINDINGS & DISCUSSION 2.At the […]
Doms Industries Private Limited
Case Title Doms Industries Private Limited Court Gujarat AAR Honorable Judges Justice Amit Kumar Mishra Citation 2022 (12) GSTPanacea 423 HC Gujarat ADVANCE RULING NO. GUJ/GAAR/R/2022/52 Judgement Date 30-December-2022 1.M/s Doms Industries Pvt. Ltd is manufacturer and suppliers of all kind of the stationary items like wooden pencils, sharpeners, erasers, mathematical & drawing instruments, ball […]
Indian Metals and Ferro Alloys Limited
Case Title Indian Metals and Ferro Alloys Limited Court Orissa AAR Honorable Judges Member PK Mohan Citation 2023 (02) GSTPanacea 39 HC Orissa Order No.04/ODISHA-AAR/2021-22 Judgement Date 23-February-2023 1.1.At the outset, we would like to make it clear that the provisions of both the GST Act and the OGST Act are the same except for […]
M/s. MARUBENI INDIA PVT. LTD
MARUBENI INDIA PVT. LTD Case Title MARUBENI INDIA PVT LTD Court Karnataka AAR Honorable Judges Member Ravi Prasad Member Kiran Reddy Citation 2023 (03) GSTPanacea 36 HC Karnataka Advance Ruling No. KAR ADRG 14/2023 Judgement Date 20-March-2023 1.The applicant would hand over the Bill of lading and GST invoice to the overseas customer so as to allow […]
Can GST be exempt on sale of plot after carrying out the development activities providing amenities and remaining construction activities including civil foundation on the developed plot will be carried out by the buyer on their own account and cost?
GST exempt on sale Case Title Juridictional Officer Court Madhya Pradesh AAAR Honorable Judges Member Navneet Goel & Member Lokesh Kumar Jatav Citation MP/AAAR/01/2022 2022 (4) GSTPanacea 379 HC Madhya Pradesh Judgement Date 13-April-2022 Council for Appellant Atul Shrivastava Council for Respondent NA Section Section 100 of CGST Act In Favour of In Favour of Appellant The […]
Can the Appellant is eligible for the benefit of concessional rate of GST at 0.1% in terms of Notification No. 41/2017 IT (Rate), dated 23-10-2017, in respect of the supplies made to the merchant exporter under the bill-to ship-to model?
concessional rate of GST Case Title Time Technoplast Ltd Court Karnataka AAAR Honorable Judges Member Ranjana Jha & Member Shikha C Citation KAR/AAAR/02/2022 2022 (3) GSTPanacea 375 HC Karnataka Judgement Date 04-March-2022 Council for Petitioner G.Elango Council for Respondent NA Section Section 7.10.101 In Favour of In Favour of Revenue The Karnataka Bench of Member Ranjana Jha […]
Can diesel filled free of the cost by the service recipient in the engaged chartered (dedicated) vehicles, would form part of value of supply of service charged by die Appellant and whether GST would be leviable on value of diesel filled free of cost by the service recipient or otherwise under GTA service?
GST is leviable on Case Title Shree Jeet Transport Court Chhattisgarh AAAR Honorable Judges Member Sameer Vishnoi & Member Navneet Goel Citation 2022 (2) GSTPanacea 374 HC Chhattisgarh STC/CG/AAAR/02/2021 Judgement Date 28-Feburary-2022 Council for Petitioner Arvinder Singh Bhatia Council for Respondent NA Section Section 2(31),15,15(2)(b),101 In Favour of Issue Not Answered The Chhattisgarh Bench of […]