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Showing 1 to 20 of 77 Records Search Text: vat applicable liquor sale restaurant maharashtra |
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2016 (11) TMI 545 - Supreme Court (LB) Constitutional validity of levy of entry tax - power of the state legislature - Article 304(a) of the Constitution - non-obstante clause - Interpretation of word Free used in Article 301 - concept of compensatory tax - separation of power between the Legislature and judiciary on the ground that levy of taxes under Article 304(b) - distinction between a tax and a fee - HELD THAT:- The essential difference between a tax and a fee is that while a tax has no element of quid pro quo, a fee without th... ... ...
Minutes of the 14th GST Council Meeting held on 18 and 19 May 2017 The 14th GST Council Meeting, chaired by the Union Finance Minister, was held on 18-19 May 2017 in Srinagar. Key agenda items included confirming the minutes from the previous meeting, discussing interest rates for delayed tax payments and refunds, finalizing tax rates for collection at source, and approving amendments to draft GST rules. The Council also approved the fitment of goods and services into various tax rate slabs, with specific discussions on items like suji, dalia, and low-priced biscuits. Additionally, the Council addressed the constitution of project management teams and committees for GST rollout and discussed service tax exemptions and rates. The next meeting was scheduled for 3 June 2017 in New Delhi.
2019 (11) TMI 397 - APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA Seeking advance ruling by suppressing vital facts - Matter was already under investigation by the DGGI - Classification of supply - Franchise agreement - investigations were inter-alia involving the very same issue of classification of activities of franchisees for subjecting the same to the levy of GST HELD THAT:- Sec. 98(2) provides that the application shall not be admitted where the question raised is already pending under any of the provisions of this act. The term any of the provisions of ... ... ...
2018 (7) TMI 1706 - BOMBAY HIGH COURT Scope of Trade Circular No.3T of 2018 dated 16th January 2018 - Recovery of Value Added Tax in excess of 3% - The prayer is that notification No.VAT1517/C.R.136(A)/Taxation1 dated 13th October 2017 should be given effect to and operated from 24th August 2017 - Inter-state Purchase. Whether the petitioners can seek the Writ of mandamus and the direction claimed by them? Held that:- The Trade Circular dated 16.01.2018 says that the Maharashtra Goods and Services Tax Act was introduced with effec... ... ...
Minutes of the 37th GST Council Meeting held on 20th September, 2019 The 37th GST Council Meeting, chaired by the Union Finance Minister, discussed various GST-related issues. Key agenda items included the need for a consultative mechanism between the GST Council and the XV Finance Commission, confirmation of previous meeting minutes, and ratification of notifications and orders. The Council reviewed revenue positions, considered exemptions for small taxpayers, and discussed issues related to input tax credit, refund procedures, and e-way bills for gold. Amendments to GST laws, the implementation of a new return system, and linking GST registration with Aadhaar were also deliberated. The meeting concluded with decisions on rate changes and clarifications for goods and services, and updates on GSTN ownership changes.
Minutes of the 15th GST Council Meeting held on 3 June 2017 The 15th GST Council meeting, chaired by the Union Finance Minister, was held on June 3, 2017, in New Delhi. Key agenda items included confirmation of the minutes from the previous meeting, IT readiness of the GST Network, amendments to GST rules and forms, finalization of tax rates on commodities, and discussions on the Anti-Profiteering Clause. The Council decided to exempt electricity from GST, notified provisions related to Composition Levy, and deferred a decision on the e-Way Bill system. The Council also approved tax rates on various goods and services and set July 1, 2017, as the GST implementation deadline. The next meeting was scheduled for June 11, 2017.
2019 (4) TMI 808 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA Classification of supply - supply of goods or services - composite supply/principal supply - supply of ice-cream by the applicant from its retail outlets - Notification No. 46/2017-Central Tax (Rate) (serial no. (i) entry no. 7) - entry 6(b) of the Schedule II of the CGST act, 2017 - Held that:- In case of scoop, the flavor of choice is sold as per the customer preference i.e. in cup or cone. In either of the cases, the ice-cream received by the applicant from the franchisor is supplied as it is... ... ...
2025 (1) TMI 516 - GUJARAT HIGH COURT Levy of goods and service tax - assignment of leasehold rights of the plot of land allotted on lease by Gujarat Industrial Development Corporation (GIDC) and building constructed thereon by the lessee or its successor (assignor) to a third party (assignee) on payment of lump-sum consideration considering the same as supply of service under the provisions of Central/State Goods and Service Tax Act, 2017 - whether the transfer/assignment of leasehold rights is a transaction of sale pertaining to i... ... ...
Minutes of the 45th Meeting of the GST Council held on 17th September, 2021 The 45th GST Council Meeting, held on September 17, 2021, in Lucknow, addressed various GST-related issues. Key discussions included the ratification of past meeting minutes, notifications, and circulars. The Council deliberated on Aadhaar authentication for taxpayers, export of services, and mechanisms for collecting late fees. Amendments to CGST rules were proposed for refund disbursements, interest on ineligible ITC, and tax refund procedures. The Council also discussed measures to tackle fake invoices and the applicability of GST on job work for liquor manufacturing. Additionally, the Council considered extending the National Anti-profiteering Authority's tenure and reviewed revenue positions and compensation scenarios post-June 2022. The meeting concluded with the approval of several recommendations and the formation of GoMs for further deliberations on specific issues.
Minutes of the 54th Meeting of the GST Council held on 09th September, 2024 The 54th GST Council meeting, chaired by the Union Finance Minister, addressed multiple agenda items, including confirmation of previous meeting minutes, ratification of government notifications, and recommendations from the Law and Fitment Committees. Key discussions included amendments to CGST Rules, clarifications on tax credits, and GST rates for various goods and services. The Council also reviewed the performance of GST-related bodies and discussed the integration of digital payment options. A pilot project for B2C e-invoicing was approved, and the Council agreed to form a GoM to examine the future of Compensation Cess. Issues related to IGST settlement and the GST Appellate Tribunal were also deliberated.
Minutes of the 22nd GST Council Meeting held on 6 October 2017 The 22nd GST Council Meeting, chaired by the Union Finance Minister, addressed various GST-related issues on October 6, 2017, in New Delhi. Key agenda items included confirming the minutes of the previous meeting, discussing GST implementation challenges, and reviewing revenue collections. The Council proposed increasing the turnover threshold for the Composition scheme to Rs. 1 crore and recommended quarterly return filing for small taxpayers. It also suggested suspending the reverse charge mechanism under Section 9(4) until March 31, 2018, and discussed the operationalization of the e-Way bill. The Council approved several tax rate adjustments and exemptions, including relief measures for exporters and small taxpayers.
2017 (5) TMI 1657 - PUNJAB AND HARYANA HIGH COURT Quashing of clause 9.5.1.2 of the excise policy and to set aside the notice dated 17.03.2017 inviting tenders - Validity of appointment of respondent No.3 as an exclusive L-1BF licensee - Haryana Liquor License (Amendment) Rules, 2017 - Held that:- The Financial Commissioner had the power to make rules regulating the number of wholesale licences in the State of Haryana as a composite whole. It did so by making rule 24(i-eeee), which prescribes that there would be only one wholesale licence for t... ... ...
2014 (3) TMI 732 - ANDHRA PRADESH HIGH COURT Validity of notifications issued by District Collectors, inviting applications for grant of licences for the relocated A-4 excise shops - whether arbitrary, illegal and contrary to the A.P. Excise (Grant of licence of selling by shops and conditions of licence) Rules, 2012 - Jurisdiction of the High Court - Held that:- Whether or not the undisposed A-4 shop should be relocated are matters of legislative or executive policy and this Court would not sit in judgment over the policy decisions of the... ... ...
2001 (12) TMI 857 - PUNJAB AND HARYANA HIGH COURT The court upheld the constitutionality of the Haryana Local Area Development Tax Ordinance, 2000, and the Haryana Local Area Development Tax Act, 2000. It found that the State Legislature was competent to enact the Entry Tax Act, which was not in violation of various constitutional articles. The court dismissed the writ petitions, concluding that the legislation was valid, within legislative competence, and the exemption notifications were not arbitrary or discriminatory.
1994 (11) TMI 420 - ALLAHABAD HIGH COURT The impugned Ordinance, under the guise of luxury tax, was found to be void and ultra vires due to violations of Articles 14 and 301 of the Constitution. The Court held that the tax imposed was not a tax on sale or purchase of tobacco but a luxury tax on the supply of tobacco. Additionally, the Ordinance was deemed discriminatory and arbitrary in its classification and treatment of different types of tobacco. As a result, the writ petitions were allowed with costs.
2022 (5) TMI 1359 - MADRAS HIGH COURT Constitutional validity of amendment - discrimination within the works contractors - discrimination between the dealers who purchase goods within the State and outside the State/country - Constitutional Validity of amendment introduced by Act 21 of 2007 retrospectively with effect from 01.01.2007 to Section 6 of the Tamil Nadu Value Added Tax Act, 2006 (Act 32 of 2006) - ultravires Articles 14, 19 (1) (g), 20, 301 and 304 (a) of the Constitution of India or not - constitutional validity of Secti... ... ...
SALIENT FEATURES OF GST The Goods and Services Tax (GST) is a dual levy imposed by the Centre and States on a common tax base, comprising Central GST (CGST), State GST (SGST), and Integrated GST (IGST) for intra-state and inter-state transactions, respectively. GST subsumes various central and state taxes and applies to the supply of goods and services with certain exemptions. It categorizes supplies into taxable, exempt, inter-state, intra-state, composite, mixed, and zero-rated supplies. GST is a destination-based tax with input tax credit provisions. There are three levy methods: normal, composition, and reverse charge. Alcohol and certain petroleum products are excluded from GST.
2023 (12) TMI 829 - CHHATTISGARH HIGH COURT Proprietorship firm challenged Section 16(4) of CGST Act's constitutional validity, alleging violations of Articles 14, 19(1)(g), and 300A. HC upheld the provision's validity, ruling that input tax credit is a statutory benefit with prescribed conditions. The court dismissed the writ petition, finding no constitutional infringement and directing the petitioner to pursue the show cause notice through prescribed legal channels.
2022 (5) TMI 968 - Supreme Court The SC dismissed the Union's challenge to Gujarat HC's ruling on GST notifications affecting ocean freight. While finding the notifications valid under IGST Act Sections 5(3) and 5(4), the Court ultimately invalidated them for violating composite supply principles. The Court held that importers could be deemed recipients of shipping services in CIF contracts with sufficient territorial nexus to India. Importantly, the SC clarified that GST Council recommendations are persuasive but not binding on Union and States, supporting cooperative federalism. The levy was struck down as it constituted double taxation on already-taxed transaction value.
Minutes of the 43rd GST Council Meeting held on 28th May, 2021 The 43rd GST Council meeting, chaired by the Finance Minister, was held on May 28, 2021, in New Delhi. Key agenda items included confirmation of previous meeting minutes, ratification of notifications and circulars, and updates on GST implementation and revenue. The Council discussed issues related to GST laws, including late fee rationalization, annual return simplification, and GSTN-related matters. It also addressed COVID-19 relief measures, including potential tax reductions on medical supplies and the proposal for a COVID cess in Sikkim. Additionally, the Council reviewed the status of GST compensation and the constitution of new Groups of Ministers (GoMs) for specific issues. The meeting concluded with a decision to defer certain agenda items and form a GoM to address tax rate issues.
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