Green Fizz Beverages Private Limited vs State of West Bengal
Green Fizz Beverages Private Case Title Green Fizz Beverages Private Limited vs State of West Bengal Court Calcutta High Court Citation 2022 (11) GSTPanacea 242 HC Calcutta M.A.T No.1364/2022 With I.A. No.CAN 1/2022 Honorable Judges Justice T. S.Sivagnanam Justice hiranmay bhattacharyya Date 10-November-22 1.Affidavit-of-service filed in Court today be taken onrecord. 2.This intra court appeal […]
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 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 […]
Whether Alcohol-based Hand Sanitizers Categorized as Medicine?
hand sanitizers categorized as medicine Case Title Wipro Industries Limited Court Appellate Authority for Advance Ruling, Karnataka Honorable Judges Member D.P. Nagendra Kumar and Member M.S. Srikar Citation 2021 (6) GSTPanacea 50 HC Karnataka KAR/AAAR/07/2021 Judgement Date 30-June-2021 Council for Petitioner Mr G. Shivdass Council for Respondent Not applicable In favour of Revenue Section Section 100 of […]
Whether the supply provided by the applicant is mixed supply or composite supply?
mixed supply or composite supply Case Title Rotex Fabric Private Limited Court Gujarat AAAR Honorable Judges Member Seema Arora and Member Milind Torawane Citation 2022 (2) GSTPanacea 386 HC Gujarat GUJ/GAAAR/Appeal/2022/03 Judgement Date 17-February-2022 Council for Petitioner Mr Paresh Sheth Council for Respondent Not applicable In favour of Respondent Section Sl. No. 74 of Services […]
Can the service involved is construction of immovable property with transfer of property in goods be called as work contract & not eligible to take credit of tax paid on inward supply of works contract service?
construction contract & not eligible Case Title Shri Satya Dev Bommireddy vs Appellate Authority. Court Telangana High Court Honorable Judges Justice Neetu Prasad & Justice B.V.Siva Naga Kumari Citation 2022 (4) GSTPanacea 380 HC Telangana AAAR/03/2022,AAAR.COM/08/2022 Judgement Date 28-April-2022 Council for Petitioner Kailash Nath P S S Council for Respondent NA Section Section 17(5)(c),17(5)(d),16(1),2(119),104(1) In […]
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 product Non-woven Bags manufactured through the intermediate product, classifiable under Heading No. 5603 are properly classifiable under Heading No.6305 or under Heading 3923? & Can the product Non-woven Bags would be eligible for exemption under Notification No.01/2017-CT (Rate) and 01/2017-IT(Rate) dated 28.06.2017, as amended?”
product Non-woven Bags Case Title Girivarya Non Woven Fabric Pvt Ltd Court Gujarat AAAR Honorable Judges Member Milind Torawane & Member Seema Arora Citation 2022 (7) GSTPanacea 378 HC Gujarat GUJ/GAAR/APPEAL/2022/13 Judgement Date 12-July-2022 Council for Petitioner Paresh Sheth Council for Respondent NA Section Section 100,103 In Favour of In Favour of Respondent The Gujarat Bench of […]
Can supply of components of Pneumatic Conveying System by the applicant to its customers on High Sea Sales basis will be treated neither as supply of goods nor as supply of service by virtue of entry 8 to the Schedule III of CGST Act?
Schedule III of CGST Act Case Title Coperion Ideal Private Limited Court Uttar Pradesh AAAR Honorable Judges Member Ashish Varma Citation 2022 (10) GSTPanacea 373 HC Uttar Pradesh 04/AAAR/14/10/2022 Judgement Date 14-October-2022 Council for Petitioner Dharendra Kumar Rana Council for Respondent NA Section Section 101,100,97(2),7,7(2)(a) In Favour of In Favour of Appellant The Uttar Pradesh […]