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 […]
What is the rate of GST on an agricultural hand-operated drum?
GST on an agricultural hand-operated Case Title Shree Swaminarayan foods Pvt Ltd. Court Authority for Advance Ruling, Gujarat Honorable Judges Member J.P Gupta and Member Seema Arora Citation 2021 (11) GSTPanacea 51 HC Gujarat GUJ/GAAAR/APPEAL/2021/31 Judgement Date 02-November-2021 Council for Petitioner Mr. Aparva N Mehta Council for Respondent Not applicable In favour of Revenue Section […]
Whether the products are ‘Zn EDTA’ and ‘Fe EDTA’ classifiable under heading 38.24 (Tariff Item 3824 99 90)?
Zn EDTA and Fe EDTA Case Title Shivam Agro Industries Court Gujarat Bench AAAR Honorable Judges Member J.P Gupta & Member Seema Arora Citation 2021 (7) GSTPanacea 49 HC Gujarat GUJ/GAAAR/APPEAL/2021/24 Judgement Date 06-July-2021 Council for Petitioner Rahul Bhatt Council for Respondent NA Section Section 100(2) In Favour of In Favour of Assessee The Gujarat […]
Can Advance Ruling by submitting application of advance ruling with suppression of material facts or misrepresentation of fact is liable to be declared as void ab-initio?
liable declared as void ab-initio Case Title J.K. Food Industries Court Gujarat Bench AAAR Honorable Judges Member J.P.Gupta & Member Seema Arora Citation 2021 (7) GSTPanacea 47 HC Gujarat GUJ/GAAAR/APPEAL/2021/26 Judgement Date 20-July-2021 Council for Petitioner NA Council for Respondent NA Section Section 98 In Favour of In Favour of Revenue The Gujarat Bench of Member J.P.Gupta […]
What is the rate of GST applicable on Zinc Ethylenediamine Tetra Acetic Acid?
Case Title Shivam Agro Industries Court Appellate Authority for Advance Ruling, Gujarat Honorable Judges Member P Gupta and Member Seema Arora Citation 2021 (8) GSTPanacea 46 HC Gujarat GUJ/GAAAR/APPEAL/2021/24 Judgement Date 06-August-2021 Council for Petitioner Mr Rahul Bhatt Council for Respondent Not applicable In favour of Assessee Section Classification of goods and Section 100(1) of the CGST […]
Whether advance rulings will be Invalid if obtained through misrepresentation of facts?
Case Title J.K Papad Industries Court Appellate Authority for Advance Ruling, Gujarat High Court Honorable Judges Member J.P Gupta and Member Seema Arora Citation 2021 (8) GSTPanacea 45 HC Gujarat GUJ/GAAAR/APPEAL/2021/28 Judgement Date 18-August-2021 Council for Petitioner Mr Rahul Bhatt Council for Respondent Not applicable In favour of Assessee Section Levy of GST and Section 98 of […]
Can ‘Nitrogeneous mixture fertilizers’ be classified under Chapter subheading No.31029090 on which GST liability was 5% (2.5%SGST + 2.5%CGST)?
GST liability was 5% Case Title G.B.Agro Industries Court Gujarat Bench AAR Honorable Judges Member J.P Gupta & Member Seema Arora Citation 2021 (7) GSTPanacea 44 HC Gujarat GUJ/GAAR/APPEAL/2021/25 Judgement Date 20-July-2021 Council for Petitioner Avinash Poddar Council for Respondent NA Section Section 103 In Favour of In Favour of Revenue The Gujarat Bench of Member J.P […]
Whether advance rulings will be Invalid if obtained through misrepresentation of facts?
Case Title J.K Papad Industries Court Appellate Authority for Advance Ruling, Gujarat Honorable Judges Member P Gupta and Member Seema Arora Citation 2021 (8) GSTPanacea 42 HC Gujarat GUJ/GAAAR/APPEAL/2021/28 Judgement Date 18-August-2021 Council for Petitioner Mr Rahul Bhatt Council for Respondent Not applicable In favour of Assessee Section Levy of GST and Section 98 of CGST Act,2017 […]
Whether flavoured milk is a beverage or not?
Case Title Vadilal Industries Limited Court Gujarat AAAR Honorable Judges Member Vivek Ranjan and Member Milind Torawane Citation 2022 (8) GSTPanacea 390 HC Gujarat GUJ/GAAAR/APPEAL/2022/18 Judgement Date 26-August-2022 Council for Petitioner Mr Amal Dave Council for Respondent Not applicable In favour of Revenue Section Classification of Goods The Appellate Authority for Advance Ruling, Gujarat bench […]
Whether ITC is available on Canteen Services provided to Employees?
Canteen Services under ITC Case Title Tata Motors Limited Court Gujarat AAAR Honorable Judges Member Milind Torwane and Member Vivek Ranjan Citation 2022 (12) GSTPanacea 389 HC Gujarat GUJ/GAAAR/APPEAL/2022/23 Judgement Date 22-December-2022 Council for Petitioner Mr Rajesh Shukla Council for Respondent Not applicable In favour of Revenue Section Under Section 100, 17(5)(b), 17 of the CGST Act, […]