GST
Veterinary Instruments "AI Crate/Travis" Classified Under TI 7306, GST Applicable At 18%: GAAR
In a significant development, the Gujarat Authority Of Advance Ruling (GAAR) Bench has provided clarity on the classification and tax rate applicable to the veterinary instrument known as "AI Crate" or "Artificial Insemination Crate/Travis." The ruling comes in response to an application filed by Kantaben Rameshbhai Chaudhari, Krishna Enterprises, engaged in the manufacture of these instruments. The applicant, Kantaben Rameshbhai Chaudhari engaged in the manufacture of veterinary...
Education Provided By Isha Yoga Center Ineligible For GST Exemption: AAR Karnataka
In a recent ruling, the Karnataka Authority For Advance Ruling bench has held that the education provided by Isha Yoga Center's residential school, Isha Samskriti, does not qualify for exemption under the Goods and Services Tax (GST) laws. The ruling came in response to an application filed by Isha Yoga Center seeking clarification on the applicability of GST exemption to its educational services. M/s Isha Foundation, the contended submitted that its a Public Charitable Trust established...
Tax Cases Weekly Round-Up: 9 July To 15 July, 2023
Supreme Court Revenue Dept Can't Recover Refunded Cess Amount Because Refund Was Based On A Judgment Which Was Later Overruled : Supreme Court Case Title: Commissioner of CGST and Central Excise (J and K) vs M/s Saraswati Agro Chemicals Pvt. Ltd. Citation : 2023 LiveLaw (SC) 522 The Supreme Court has upheld the decision of the Jammu and Kashmir and Ladakh (J&K&L) High Court where the court had held that the assessee was not liable to return the Education Cess...
No Separate GST Registration Required For Each Type Of Business Services Carried From The Same Place Of Business: West Bengal AAR
The West Bengal Authority of Advance Ruling (AAR) has held that no separate registration is required for each type of business, i.e., manufacturing, reselling, or providing services carried on from the same place of business.The bench of Sarthak Saxena and Joyjit Banik has observed that, as per the proviso to Section 25(2) of the GST Act, separate registration in a State may be granted to a person who has multiple places of business in that State.The applicant is a registered person under the...
GST Payable On Services Of Loading And Unloading Of Imported Unprocessed “Toor” And “Whole Pulses” And “Black Matpe”: West Bengal AAR
The West Bengal Authority of Advance Ruling (AAR) has held that GST is payable on services of loading and unloading of imported unprocessed "toor" "whole pulses" and "black matpe".The bench of Sarthak Saxena and Joyjit Banik has observed that any services supplied for loading and unloading as supplied by the applicant after the goods left the primary market do not qualify for GST exemption.The applicant is in the business of stevedoring and cargo handling in the Kolkata Dock Complex and is...
Tax Cases Weekly Round-Up: 2 July To 8 July, 2023
Supreme Court CTO For Enhanced Production Capacity Issued After SC’s Order Fixing Total Import Limit; Importer Not Entitled To Proportionate Increase In Import Quota: Supreme Court Case Title: M/s Sanvira Industries vs Rain CII Carbon (Vizag) Ltd. & Ors Citation : 2023 LiveLaw (SC) 497 The Supreme Court has upheld the decision of the Delhi High Court which set aside the increased quota allocated for import of raw pet-coke (RPC) based on the “Consent to Operate” ...
GST Not Payable On Out-Of-Court Settlement: AAR
The Telangana Authority of Advance Ruling (AAR) has ruled that GST is not payable on the out-of-court settlement.The bench of S.V. Kasi Visweswara Rao and Sahil Inamdar has observed that there is no GST on the interest of 13% per annum awarded by the Tribunal for Arbitration Award as the principal supply itself is not taxable.The applicant is taking up Thermal Projects in various cities in India. During the financial year 2013-2014, the applicant company was allotted Erection and...
Fair Price Shops Supplying Essential Commodities To Ration Card Holders Are Not Liable To Charge GST To The State Government: West Bengal AAR
The West Bengal Authority of Advance Ruling (AAR) has ruled that Fair Price Shops (FPS) supplying essential commodities, specifically Super Kerosene Oil (SKO), under the Public Distribution System (PDS) to ration card holders are not liable to charge GST to the State Government.The bench of Sarthak Saxena and Joyjit Banik has observed that Entry 11A of Notification No. 12/2017-Central Tax (Rate), which offers a nil tax rate for FPS supplying services to the state government against commission or...
Full Credit Available On GST Charge In The Tax Invoice Issued By The Supplier: AAR
The Andhra Pradesh Authority of Advance Ruling (AAR) has ruled that full credit of the GST charge is included in the tax invoice issued by the supplier even if later commercial or financial credit notes are issued.The bench of K. Ravi Sankar and R. V. Pradhamesh Bhanu has observed that there is no requirement for the applicant to reverse the ITC proportionately to the extent of the financial or commercial credit note issued by the supplier.The applicant is in the business of supplying various...
‘Duty Credit Scrips’ To Be Excluded From The Value Of Exempt Supply To Compute ITC Reversal: AAR
The Telangana Authority of Advance Ruling (AAR) has ruled that "duty credit scrips" shall be excluded from the value of exempt supply.The bench of S.V. Kasi Visweswara Rao and Sahil Inamdar has observed that the relevancy of the turnover pertaining to the sale of "duty credit scrips" does not arise in the computation of the refund of an input tax credit, availed in respect of inputs received.The applicant deals in the export of cotton lint-fully pressed cotton bales. They have submitted that...
18% GST Payable On Target-Based Incentive Received By Intel Reseller: AAAR
The Maharashtra Appellate Authority of Advance Ruling (AAAR), while upholding the Order of the AAR, ruled that 18% GST is payable on target-based incentives received by Intel resellers.The bench of D.K. Srinivas and Rajeev Kumar Mital has observed that The incentive received by the reseller from a US company is not a "trade discount."The appellant is a reseller of Intel Products. The Appellant is having their main place of business in Maharashtra. The Appellant purchases the products from...
Movement Of Goods Between Branches In Different States Taxable Under 'Lease Rental Service': AAAR
The Maharashtra Appellate Authority of Advance Ruling (AAAR) has ruled that the movement of goods between branches in different states is taxable under 'lease rental service'.The bench of D.K. Srinivas and Rajeev Kumar Mital has observed that the movement of equipment from CIPL Karnataka to CIPL Tamil Nadu on the instruction of CIPL Maharashtra cannot be said to be a mere movement of goods not amounting to a supply in terms of Section 7 of the CGST Act, 2017 as the transaction would fall under...