2018 (9) TMI 1343
Classification of goods - Polypropylene Leno Bags (or mesh bags) - Applicant is of the opinion that the PP Leno Bags manufactured is classifiable under Tariff Head 63053300 of the GST Tariff which is aligned to the First Schedule of the Customs Tariff Act, 1975. - Held that - From the explanatory notes and clarification provided for determination of classification of goods it is seen that two main factors, apart from the raw materials, are to be ....... + More
2018 (9) TMI 1342
Input tax credit - railway freight for transportation of the goods from the its Haldia Refinery to the its export warehouse at Raxaul - export or not - distinct persons. - Whether or not the products transported and supplied by the Applicant are non- GST products , non-taxable supplies exempt supplies or zero rated supply of goods ? - Whether the transportation to Raxaul warehouse is to be considered to be for export of supply to Nepal or transfe....... + More
2018 (9) TMI 1341
Supply of turnkey Engineering, Procurement & Construction (EPC) Contract for construction of a solar power plant - Composite supply - natural bundling of services - rate of GST - Benefit of Concessional rate of duty - Nature of supplies made by sub-contractors. - Whether supply of turnkey Engineering, Procurement & Construction (EPC) Contract for construction of a solar power plant wherein both goods and services are supplied can be const....... + More
2018 (9) TMI 1340
Levy of GST - Rent payable by a Hospital - whether GST is leviable on the rent payable by a hospital supplying lifesaving services (cardiology and emergency services)? - input tax credit - challenge to AAR Decision. - Held that - The healthcare services which the appellant provides as his outward supply, is exempted from GST by virtue of entry Sl. No 74 of Notification No 12/2017 CT (R) dated 28.06.2017 as amended. - No GST is payable on outward ....... + More
2018 (9) TMI 1339
Supply of goods or services - Works Contract - transaction of setting up an operation of Solar Photovoltaic Plant - indivisible contract - transfer of immovable property. - Whether in case of separate contracts for supply of goods and services for a solar power plant, there would be separate taxability of goods as solar power generating system at 5% and services at 18%? - Held that - While the contracts are ostensibly two separate contracts, one ....... + More
2018 (9) TMI 1338
Application for withdrawal of Advance Ruling application - Valuation - includibility - Whether amortization of value of free tools/ dies received form customer to be included for valuation of goods or not? - If the GST is applicable on the amortized value, what is the procedure for calculating the GST and reflecting the same in GST invoice format? - How to declare the transactions in GSTR-1 & GSTR -3 and GSTR-3B. - Held that - As the query is....... + More
2018 (9) TMI 1337
Classification of goods - Disc Brake Pads - What is the appropriate classification of Disc Brake Pads under GST? - Whether Disc Brake Pads supplied by the Applicant is covered under Sl.No. 170 of Schedule IV of N/N. 1/2017 dated 28.06.2017- Integrated Tax (Rate), i.e., under Tariff Heading 8708 attracting GST at 28% or under Sl.No.182 B of Schedule III of the Rate Notification i.e., under Tariff Heading 6813 attracting GST Rate of 18%? - Held tha....... + More
2018 (9) TMI 1336
Classification of goods - Exemption under GST Act - Cattle Feed in Cake form - Whether the product is classifiable under Ch. 2305 or under Ch. 2309? - Held that - The product is not merely groundnut oil cake/residue but is manufactured by combining groundnut oil cake with broken rice, jaggery, salt and water and leaving the mixture for condensing itself into solid form and finally steamed. Further, the applicant states that the product is meant f....... + More
2018 (9) TMI 1335
Catering Service - Applicant is engaged in supplying food and beverages at the canteen of their customers - Whether the supply of the applicant falls under 7(i) of Notification No. 11/2017 dated 28.06.2017 or under 7(v) of the said Notification? - Applicability of Notification No. 46/2017-C.T. (Rate) dated 14th November 2017. - Held that - From the contracts furnished, it is seen that the Applicant supplies the food in the place of business of th....... + More
2018 (9) TMI 1334
Classification of services - Works Contract - Pure services - Services provided to Local Authority or Governmental Authority or Government Entity - PMC shall review detailed designs prepared and submitted by the Contractor for execution purposes keeping in view the applicable technology, applicable regulations and guidelines and the Employer s Requirements. - Applicability of a notification issued under the provisions of this Act - determination ....... + More
2018 (9) TMI 1333
Rate of tax on supply of goods/services/both - Solar Power Generating Systems and parts - Works Contract - Whether Supply, commissioning, installation and maintenance of Solar Water Pumping System would be taxable at the rate of 5% considering it as a composite supply where the principle supply being that of goods i.e. supply of Solar Power generating system having HSN Code 84 or 85? - Whether separate bills can be raised by the Applicant with re....... + More
2018 (9) TMI 1332
Taxable Supply - Borrowing Cost - Whether Consideration represented by way of Borrowing Cost received from members to whom loan was sanctioned, amounts to taxable supply? - Ruling - In Service Charge or any other type of liability, loan or any other ....... + More
2018 (9) TMI 1331
Prayer for payment of GST in installments due to financial difficulty - Held that - NOTICE, returnable on 17.10.2018. On the condition that before the returnable date the petitioner deposits 20% of the outstanding amount and further continues to depo....... + More
2018 (9) TMI 1330
CENVAT credit - main grievance of the petitioners is that the credit of the duties for the period prior to 01.07.2017 though reflected in the declaration filed by the petitioner no.1 in Tran1 form is not shown in the electronic credit ledger account - Held that - NOTICE, returnable on 11.10.2018. Direct service is permitted.
2018 (9) TMI 1329
Time Limit for filing Declaration in terms of Rule 117 of the CGST Rules - Case of the petitioner is that the declaration in terms of Rule 117 was filed within time but certain necessary details were not provided - Held that - Without recording separ....... + More
2018 (9) TMI 1328
Claim of weighted deduction under Section 35 (2AB) - Disallowance made under section 14A - assessing officer failure to record his satisfaction in terms of Section 14A(2)/(3) and establish direct/ proximate nexus of expenses with the earning of exempt dividend income? - Held that - Special Leave Petition is dismissed.
2018 (9) TMI 1327
Rejection of books of accounts - assessee has failed to produce the complete bills & vouchers for expenses many of them being unverifiable - Held that - No material is commended at to dispel the findings arrived by the Assessing Officer as regard to the defective unidentified, unverified method of accounting adopted by the assessee, which led the Assessing Officer to apply the best judgment assessment. - Presently, the entire case turn on fac....... + More
2018 (9) TMI 1326
Addition of suppressed sale - additions of income made on the basis of SCN issued under the Central Excise - assessee contended that - Proceedings under central excise could not be finalized - Held that - Similar issue came up for consideration before this Court in 2018 (5) TMI 1274 - GUJARAT HIGH COURT AO cannot be expected to defer completion of assessment awaiting final order of adjudication in excise proceedings at the risk of his assessment ....... + More
2018 (9) TMI 1325
Block Assessment - Undisclosed income u/s 158BA - whether in the course of search under Section 132, the material throwing new light on otherwise concluded assessments are disclosed and seized? - Held that - Referring to the mandate of Section 158B(b), the sum of ₹ 42 lakhs brought to tax by the AO in the entire circumstances of the case was reasonable given the materials seized, the survey conducted and the statements recorded during the c....... + More
2018 (9) TMI 1324
Penalty u/s. 271AAA - undisclosed income - failure to prove the manner in which income has been earned - disclosure made with the consent of the family members and all partners - Held that - Answer of partner to the addition to confirming the disclosure of undisclosed income, further stated that the income was earned by the group out of land related transactions which was not previously recorded in the books. This was thus specifically in complia....... + More
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