GST
Contracts With Municipalities Towards Supply Of Solid Waste Management, Except Bio-CNG Is Exempted From GST: AAR
The Tamil Nadu Authority of Advance Ruling (AAR) has ruled that contracts with municipalities towards supply of solid waste management, except Bio-CNG carried on at the Central Asphaltic Plant for the Greater Chennai Corporation, are exempted from GST. The two-member bench of G. Venkatesh and K. Latha has ruled that contracts entered into with various city corporations and municipalities towards the supply of pure services towards the removal of legacy waste dumped at dump sites...
E-Rickshaw Sold Without Battery Classifiable As An "Electrically Operated Motor Vehicle" : West Bengal AAR
The West Bengal Authority of Advance Ruling consisting of Brajesh Kumar Singh and Joyjit Banik has ruled that a three-wheeled electrically operated vehicle, commonly known as an e-rickshaw, when supplied without a battery, is classifiable as an "electrically operated motor vehicle" under HSN 8703. The applicant is in the business of importing spare parts for electrically operated vehicles. The applicant intends to enter into the business of manufacturing and reselling electrically...
Supply Of Printed Leaflet Product As Per Content Supplied By Recipient Is A "Composite Supply": AAR
The Tamil Nadu Authority of Advance Ruling (AAR) comprising of T.G.Venkatesh and K. Latha has held that the supply of printed leaflet products as per content supplied by the recipient is a composite supply as defined under Section 2(30) of the CGST/TNGST Act 2017 with "Supply of service of printing" as the principal supply. The applicant is one of the suppliers of printed leaflet products to M/s. Hindustan Latex Ltd, a government of India enterprise, who in turn supplies the leaflet...
Supply Of U-Bolt And Front Spring Bolt Made Up Of Steel Attracts 18% GST: AAR
The Uttarakhand Authority of Advance Ruling (AAR) consisting of members Anurag Mishra and Rameshwar Meena has ruled that 18% GST is payable on the supply of U-Bolt and Front Spring Bolt made up of steel.The applicant is in the business of manufacturing and supplying goods such as nuts, bolts, and springs, etc., and the application for advance ruling relates to the classification of U-bolt, Front Spring Bolt, and Spring Pin. The applicant submitted that an U-bolt is an industrial...
Tax Cases Weekly Round-Up: 19 June To 25 June, 2022
Delhi High Court Right To File Objection To SCN Can't Be Denied Due To One Day Delay: Delhi High Court Case Title: Ernst & Young, US LLP Versus ACIT Citation: 2022 LiveLaw (Del) 586 The Delhi High Court bench of Justice Manmohan and Justice Manmeet Pritam Singh Arora ruled that the right to file an objection to the Show Cause Notice cannot be denied owing to a one-day delay. Just 3 Days' Time Granted To Respond To The Income Tax Notice: Delhi High Court Remands The Matter...
GST Not Payable On RCM Basis On Commission Paid To The Overseas Commission Agent: AAR
The Uttarakhand Authority of Advance Ruling (AAR)consisting of Anurag Mishra and Rameshvar Meena has ruled that GST is not payable on the basis of the Reverse Charge Mechanism (RCM) on the commission paid to the Overseas Commission Agent. The applicant is a manufacturer and carries on the business of supplying seasonings, spices, premixes and similar food products to its customers located within and outside India. The applicant approached the foreign customers in order to supply...
Advance Ruling Can't Be Sought After The Receipt Of The Notice: Madhya Pradesh High Court
The Madhya Pradesh High Court has ruled that the application under section 97 of the CGST Act for obtaining the advance ruling cannot be made before the Authority of Advance Ruling (AAR) during the pendency of the issue before the authority and after the receipt of the notice. The division bench of Justice Vivek Rusia and Justice Amar Nath has observed that the petitioner approached the authority to obtain the advance ruling only after a search was conducted in which the evasion of SGST...
No GST Payable On Work Of 'Shaheed Dwar' At Banjarawala, Dehradun: Uttarakhand AAR
The Uttarakhand Authority of Advance Ruling (AAR) consisting of Anurag Mishra and Rameshvar Meena has ruled that no GST is payable on the work of 'Shaheed Dwar' at Banjarawala, Dehradun. The applicant, Garhwal Mandal Vikas Nigam Limited, is an undertaking of the Government of Uttarakhand. The applicant has been receiving consideration for the implementation of various projects from the government in the form of grants. The grants are utilised by way of procurement of services or goods...
No GST Payable For Movement Of Goods Between Two Units Working Under Same GSTIN: Rajasthan AAR
The Rajasthan Bench of Authority of Advance Ruling, consisting of Vikas Kumar Jeph and M.S. Kavia has ruled that GST is not payable on the movement of goods between two units working under the same GSTIN.The applicant is in the business of manufacturing Thermocol, PET Bottles, Tableware, Kitchenware & Tiffin, Toilet ware, Plastic Casseroles, Steel Household, Plastic Chairs, and Flasks. The applicant has been availing input tax credit on capital goods, inputs as well as input services ...
Tax Cases Weekly Round-Up: 12 June To 18 June, 2022
Delhi High CourtDelhi High Court Quashes Assessment Order For Not Giving Opportunity To File Objection To SCN Case Title: Jindal Exports and Imports Private Limited Vs DCIT The Delhi High Court bench of Justice Manmohan and Justice Dinesh Kumar Sharma has quashed the assessment order as the assessee was not given an opportunity to file an objection to the show cause notice. Underreporting Of Income Due To Re-Computation Of Disallowance By The AO, Does Not Amount To Misreporting Of...
No GST Payable On Reimbursement Of Stipend Paid To Trainees: AAR
The Maharashtra Authority of Advance ruling (AAR) has ruled that GST is not payable on the reimbursement of stipend paid to trainees by industry partners.This Applicant, M/s Patle Eduskills Foundation is in the business of Human Resource & Skill Development and is a facilitator under the National Employability Enhancement Mission (NEEM Scheme) of the Government of India. The primary objective of the NEEM Scheme, notified through the All India Council of Technical Education (AICTE),...
18% GST payable On PV DC Cables: Maharashtra AAR
The Maharashtra Authority of Advance Ruling (AAR), consisting of Rajiv Magoo and T.R. Ramnani, has ruled that 18% GST is payable on PV DC cables. The applicant is in the business of manufacturing and supplying solar cables, commonly known as photo-voltaic DC cables (PVDC cables) under various brand names. The cables are made from copper conductors with cross-linked polyolefin (XLPO) insulation and are used between solar modules and inverters in a photovoltaic system. The applicant...