Is ITC available on input, input services, and capital goods on purchased for the construction of the LNG jetties?
Case Title Swan LNG Pvt Ltd Court Gujarat AAAR Honorable Judges Member Milind Torawane and Member Seema Arora Citation 2022 (3) GSTPanacea 388 HC Gujarat GUJ/GAAAR/APPEAL/2022/06 Judgement Date 09-May-2022 Council for Petitioner Mr. Paresh Dave Council for Respondent Not Applicable In favour of Assessee Section Section 17 of CGST Act, 2017 Authority for advance ruling,Gujarat […]
Can fusible interlining fabrics of cotton be classifiable under Heading 5903 of the First Schedule of the Customs Tariff Act, 1975?
Case Title Girish Rathod Court Gujarat AAAR Honorable Judges Member J.P.Gupta & Member Seema Arora Citation GUJ/GAAAR/APPEAL/2021/15 2021 (4) GSTPanacea 38 HC Gujarat Judgement Date 08-April-2021 Council for Petitioner Vijaybhai Thakkar Girish Rathod Council for Respondent NA Section First Schedule to the Customs Tariff Act, 1975 In Favour of In Favour of Revenue The Gujarat Bench of […]
Whether GST is applicable on services for conducting examinations?
GST applicable on exam Case Title State Examination Board Court Gujarat AAAR Honorable Judges Member Milind Torawane and Member Seema Arora Citation 2022 (5) GSTPanacea 387 HC Gujarat GUJ/GAAAR/APPEAL/2022/08 Judgement Date 12-May-2022 Council for Petitioner Mr. Devam S Sheth Council for Respondent Not Applicable In favour of Assessee Section Section 100 of CGST Act, 2017 […]
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 […]
Whether the supply provided by the applicant is mixed supply or composite supply?
Case Title Apar Industries Limited Court Appellate Authority for Advance Ruling, Gujarat High Court Honorable Judges Member Seema Arora and J.P Gupta Citation 2021 (6) GSTPanacea 37 HC Gujarat GUJ/GAAAR/APPEAL/2021/22 Judgement Date 28-June-2021 Council for Petitioner Mr Amal Paresh Dave Council for Respondent Not applicable In favour of Assessee Section Sl. No. 74 of Services […]
What Can be the classification of ‘Flavoured Milk’?
Classification Flavoured Milk Case Title Gujarat Co-operative Milk Marketing Federation Ltd Court Gujarat AAAR Honorable Judges Member Vivek Ranjan and Member Milind Torawane Citation 2022 (8) GSTPanacea 384 HC Gujarat GUJ/GAAAR/APPEAL/2022/17 Judgement Date 22-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 […]
Can various activities carried out by the appellant to the plot holders in terms of provisions of GIDC Act, 1962 and charges collected for the same as may be notified from time to time amounts to supply under Section 7 of the CGST Act, 2017?
Section 7 CGST Act Case Title Gujarat Industrial Development Corporation Court Gujarat AAAR Honorable Judges Member Milind Torwane & Member Seema Arora Citation 2022 (5) GSTPanacea 382 HC Gujarat GUJ/GAAAR/APPEAL/2022/07 Judgement Date 09-May-2022 Council for Petitioner Jigar Shah Council for Respondent NA Section Section 7 In Favour of In Favour of Revenue The Gujarat Bench of Member […]
The short point of determination here was whether an opportunity of hearing should be provided if the same is not requested by the concerned person?
The short point of determination Case Title Grazanio Trasmissioni India Private Limited vs State of Gujarat Court Gujarat High Court Honorable Judges Justice Sonia Gokani and Justice Gita Gopi Citation 2022 (2) GSTPanacea 377 HC Gujarat R/SPECIAL CIVIL APPLICATION NO. 11335 and 11332 of 2022 Judgement Date 23-JUNE-2022 Council for Petitioner Mr Saurin Mehta Council for Respondent […]
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?
Polypropylene Non-woven bags Case Title Karam Green Bags Court Gujarat AAR Honorable Judges Member Milind Torawane & Member Seema Arora Citation 2022 (7) GSTPanacea 381 HC Gujarat GUJ/GAAR/APPEAL/2022/10 Judgement Date 12-July-2022 Council for Petitioner Paresh Sheth Council for Respondent NA Section Section 100 of the CGST Act In Favour of In Favour of Assessee The Gujarat Bench […]
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 […]