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Showing 1 to 20 of 622 Records

  • 2018 (8) TMI 772

    Challenge to Advance Ruling - Classification of Skin care preparations - Appellant had argued that its skin care preparations are Ayurvedic Medicaments. meant for therapeutic or prophylactic uses and put up in packaging for retail sale, and entirely correspond to the description of goods under Tariff Head 3004 of Customs Tariff Act, 1975 - in the Advance Ruling, it was held that other than Pailab and Rupam , the remaining products mentioned in th....... + More


  • 2018 (8) TMI 771

    Supply of goods or services - continuous supply of services or not? - time of supply - Contract Management System (CMS) - The Applicant is very clear in stating that the procedure undertaken under the proposed CMS will not involve transfer of title to the refractories used in course of the production process. Use of the refractories delivered to the customer, including application and disposal, will continue to be controlled by the Applicant. - H....... + More


  • 2018 (8) TMI 524

    Transitional Credit - Krishi Kalyan Cess (KKC) - migration to GST Regime - admissibility of the KKC credit transitioned by the appellant - Utilization of KKC Credit for payment of excise duty/service tax - Held that - It is clear that KKC could be utilized towards payment of KKC only. The KKC cannot be adjusted or cross utilized against the payment of excise duty or service tax. It was made expressly clear that CENVAT credit of input duty specifi....... + More


  • 2018 (8) TMI 523

    Classification of the product - Caesarstone - whether classified under HSN code 2506 or 6810 for the purpose of levy of GST? - Held that - The Appellants are importing the goods in question and are clearing the same by paying Customs duty and IGST through self-assessment method under the Customs tariff heading 6810, and are availing credit of the IGST paid under GST. Thus, when there is no dispute about the classification of the goods in question....... + More


  • 2018 (8) TMI 393

    Classification of product, SIKA Block Joining Mortar under Tariff Heading 3214 90 90 - whether SIKA Block Joining Mortar manufactured and marketed by the Appellant, is to be classified under Tariff Head 3214 90 10, which the Appellant was declaring voluntarily for the past few years and which the WBAAR held as 3214 90 90 to be the correct classification or Tariff Head 3824 50 90, which the Appellant now insists is the correct classification? - Ch....... + More


  • 2018 (8) TMI 392

    Export of services or not? - promotion services - case of Applicant is that they not intermediary and therefore, is not liable to pay service tax in terms of Rule 6A of the Rules, 1994 read with Rule 9 of the said Rules - challenge to Advance Ruling. - Held that - Appellant s submission is that the Advance Ruling Authority wrongly considered them as recruitment agent facilitating the recruitment or enrolment of students to Foreign Universities, w....... + More


  • 2018 (8) TMI 286

    E-Way Bill - intra-state movement - Unmanufactured Tobacco - Is any applicability of the notification number F-A-3-08-2018-1-V (43), DATED 24-4-2018 issued under MPGST Act/Rules on unmanufactured tobacco under CTH 2401? - Held that - The description of goods for which e-way bill is required for intra state movement of the goods are Cigarette/tobacco and tobacco products but the Chapter/Heading/Sub-heading/Tariff item specified for these goods are....... + More


  • 2018 (8) TMI 285

    Levy of IGST - Supply of goods under Deemed Export - Mid-term Review - scope of Section 97(2) of the CGST Act 2017 - complete procedure for S.No.l & Explanation 1 of the Notification 48/2017-Central Tax dtd.18.10.2017 for supplies by DTA to Advance Authorisation Holder - applicability of Foreign Trade Policy 2015-2020 Mid Term Review and specify procedure for procuring goods from DTA against Advance Authorisation. - Complete procedure for S.N....... + More


  • 2018 (8) TMI 284

    Classification of Supply - activity of Body Building on the chasis supplied by the Principal, which is undertaken as a job work - utilising and consuming tangible material from their (Applicant s) end for fulfilling the job work. - Whether the supply is to classified as supply of goods or supply of services? - Held that - In the case of bus body building there is supply of goods and services. Thus, classification of this composite supply, as good....... + More


  • 2018 (8) TMI 283

    Whether the Project Development and Management Consultancy services (PDMC) provided by Applicant to recipient under the Contract for AMRUT; and the Project Management Consultancy services (PMC) under the Contract for PMAY would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India? - Held that - Similarly, as per website of Pradhan Mantri....... + More


  • 2018 (8) TMI 282

    Works contract - Composite supply - natural bundling of supply of goods and services - What is HSN in which the service of construction of new 33/220 kV Pooling i Substation at Badwar, REWA along with associated 220 kV DCDS Transmission Line and associated feeder bay work on total Turnkey basis against Bid Identification No. RUMS/2016-17/372/014 (Lot-I) under World Bank Financing shall fall? - What is HSN in which the service of construction of n....... + More


  • 2018 (8) TMI 212

    Levy of GST - supply of goods or services to SEZ unit or SEZ developer - IGST Act - Whether or not the supply of goods and on-site services to customers in SEZ area to any SEZ unit or SEZ developer is zero rated supply under section 16 of the Integrated Goods & Services Tax Act, 2017? - whether GST is chargeable for the supply of goods or services to SEZ unit or SEZ developer? - Held that - Section 16 of IGST Act deals with zero rated supply ....... + More


  • 2018 (7) TMI 1761

    Valuation under GST - Reduction on account of Discount - Section 15(3)(b) of the CGST Act - Whether the amount paid to authorized dealers towards rate difference after effecting the supply of goods by the applicant to aforesaid dealers can be considered for the purpose of arriving at the transaction value in terms of Section 15 of the CGST Act? - Whether the amount paid to authorized dealers towards rate difference after effecting the supply of g....... + More


  • 2018 (7) TMI 1691

    Levy of GST - Classification - composite supply - EPC Contract - standalone contract for transportation of Equipment for which separate consideration is received - procurement and supply of goods, transportation of goods from vendor, assembly and erection and commissioning - appellant is not a goods transport agency (GTA) as he is not issuing any consignment note - Whether transportation charges received by the applicant are liable to GST, especi....... + More


  • 2018 (7) TMI 1638

    Classification of Demo Cars - whether the sale of demo cars will fall under Rule 32(5) of the GST Rules, 2017? - The applicant seeks permission to withdraw the above application - Held that - The application seeking advance Ruling is hereby dismissed as withdrawn........ + More


  • 2018 (7) TMI 1495

    Composite supply of services - nature of supply - rate of tax - Exam Support Services - place of supply - conducting of exams - applicant is a subsidiary of the British Council which is the U.K. s International Organisation for cultural relations and educational opportunities. International English Language Testing System - Applicant has agreed to provide Exam Support Services and Student Facilitation Services to BCUK. - Whether alt the activitie....... + More


  • 2018 (7) TMI 1494

    Taxability - packing to be considered as unit container or not? - Frozen Meat sold in packaged form - rate of tax - inter-state supplies of goods. - What is the classification when frozen meat is sold in packaged form and its HSN code? - What is the rate of tax on frozen meat sold by the company? - Held that - The items mentioned in tariff heading 0204 or 0207 other than fresh or chilled would be exigible to tax @ 5% if these are put up in a unit....... + More


  • 2018 (7) TMI 1493

    Classification of goods - rate of GST - MIDEL eN 1204 - MIDEL eN 1275 - What is the correct Harmonized System of Nomenclature (HSN) code and the applicable GST rate for our products MIDEL eN 1204 (rapeseed oil based dielectric transformer fluid) and MIDEL eN 1275 (soya oil based dielectric transformer fluid) in terms of Notification No. 1/2017-Central Tax (Rate) dated 28 June 2017? - Held that - The products are not vegetable fats and vegetable o....... + More


  • 2018 (7) TMI 1492

    Classification of services - Outdoor catering services or not? - company is engaged in the business of supply, by way of and as a part of and in any other manner whatsoever of goods, being food and any other article for human consumption or drink. - The company (Merit Hospitality) has entered into a contract for supply of food to the employees of the company say A Ltd. - Merit Hospitality has to supply the food at A Ltd. s premises. The distribut....... + More


  • 2018 (7) TMI 1491

    Levy of GST - Collecting agent for insurance companies - Whether collections made by the applicant under Manipal Arogya Suraksha Scheme from public on behalf of the insurance companies are liable to levy of tax considering the fact that the same are made merely as a collecting agent and the applicant is not engaged in provision of services? - Held that - The Applicant requested to permit them to withdraw the application filed for advance ruling v....... + More


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