2018 (6) TMI 1196
Levy of GST - Transmission or distribution of electricity by an electricity transmission or distribution utility - Whether TPADL is eligible to avail the exemption from levy of GST under Entry No. 25 of Notification 12/2017 - Central Tax (Rate) dated 28.06.2017 bearing description Transmission or distribution of electricity by an electricity transmission or distribution utility with respect to the non-tariff charges recovered by TPADL from its cu....... + More
2018 (6) TMI 1195
Levy of GST - storage charges for storing the imported agri product in godowns at Gandhidham - Difference between storage or warehousing service and renting of storage premises service - Held that - The storage and warehousing service provider normally make arrangement for space to keep the goods, loading, unloading and stacking of goods in the storage area, keeps inventory of goods, makes security arrangements and provide insurance cover etc. In....... + More
2018 (6) TMI 1127
Levy of GST - Composite supply - natural bundle of services - Sub-contract - Whether supply of turnkey Engineering, Procurement & Construction (EPC) Contract for construction of solar power plant wherein both goods and services are supplied can be construed to be a Composite Supply in terms of Section 2(30) of CGST Act, 2017? - If Yes, Whether the Principal Supply in such case can be said to be Solar Power Generating System which is taxable a....... + More
2018 (6) TMI 1126
Levy of GST - procurement of services or material from Govt./Govt. Authority - whether the services or material procured by ITDA from Govt./Govt. Authority is exempt from GST? - Held that - The applicant is covered under local authority which is receiving services from IIT, Mumbai which is covered as Central Government. - Whether the services received by the applicant from IIT. Mumbai is liable to GST or not? - Held that - Serial no. B of Part 3 ....... + More
2018 (6) TMI 1125
Levy of GST - educational and health care services to general public - Whether the amount recovered from post graduate course candidates as compensation on certain contingencies, is liable to GST in the hands of Manipal Academy of Higher Education? - Whether the amount recovered from employees as notice pay recovery for not serving agreed notice period is liable for GST? - Whether fees forfeited from students on discontinuing the course, before t....... + More
2018 (6) TMI 1059
Seizure Order - penalty - It is submitted that vide order dated 24.4.2018 the writ petition was allowed and the seizure order dated 16.4.2018 passed under Section 129(1) of the Act and the consequential penalty notice dated 16.4.2018 issued under Section 129(3) of the Act were quashed and thus there was no justification to impose condition of furnishing of the indemnity bond to the extent of proposed tax and penalty for release of the goods and v....... + More
2018 (6) TMI 762
Transitional Credit - carry forward of Credit - Post-GST implementation situation - Uttarakhand VAT Act - Whether Credit of Uttarakhand VAT paid on Construction material such as Cement, sand, steel etc. held in closing as on 30-06-2017 is allowed to be carried forward as transitional credit as Uttarakhand GST under GST regime? - If yes, then whether it is allowed when the assessee had opted for composition scheme under Uttarakhand VAT laws? - Hel....... + More
2018 (6) TMI 705
Classification of goods - implants for joint replacements - rate of tax - whether the products get covered under Serial No. E(9) of List 3 of Entry 257 of Schedule I of Notification No. 0112017 - Central Tax (Rate) dated 28.06.2017 attracting GST at the rate of 5% or Serial No. 221 of Schedule II of the Notification No. 0112017 - Central Tax (Rate) dated 28.06.2017 attracting GST at the rate of 12%? - Held that - The implants for joint replacemen....... + More
2018 (6) TMI 704
Classification of goods - Lightning Arrester - Earthing Pipe - Solid Rod Earthing - Back Fill Compound - service of installation of Earthing System. - Lightning Arrester - whether classified under Chapter Heading 8535 or otherwise? - Held that - The Tariff Heading 8535 covers the products Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, ligh....... + More
2018 (6) TMI 703
Classification of goods - Lightning Arrester - Earthing Pipe - Solid Rod Earthing - Back Fill Compound - service of installation of Earthing System. - Lightning Arrester - whether classified under Chapter Heading 8535 or otherwise? - Held that - The Tariff Heading 8535 covers the products Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, ligh....... + More
2018 (6) TMI 702
Supply of goods - inter-state trade - Exemption from GST - outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships - Reverse charge - Whether appellant are exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships or not? - If at all they are liable for GST on their outward supplies whether....... + More
2018 (6) TMI 687
Anti-Profiteering - Non-discharge of GST - it has been alleged that Respondent had not charged GST on the base price of the lift ordered by him from the Respondent, after excluding the pre-GST Excise Duty on the material component and thus he had been charged tax twice on the same material - Held that - It is clear from the perusal of the record that the Applicant had paid advance for purchase of this lift and he was charged the Service Tax which....... + More
2018 (6) TMI 624
Classification of goods - Ice Cream Making Machines - rate of GST - Whether the aforesaid goods fall under Chapter Heading 8438 of GST Tariff? - Whether the applicant is liable to pay GST at the rate of 18% on supply of goods in question? - Held that - It is evident that the Explanatory Notes for Tariff Heading 8418 includes ice-cream makers - It is also observed that in the First Schedule to the Customs Tariff Act, 1975, industrial ice cream fre....... + More
2018 (6) TMI 623
Supply of goods - inter-state trade - Exemption from GST - outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships - Reverse charge - Whether appellant are exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships or not? - If at all they are liable for GST on their outward supplies whether....... + More
2018 (6) TMI 622
Classification of goods - Cereals, pulses, spices, copra, jaggery (Gur), groundnuts (with or without shell), groundnut seeds, turmeric dried and ginger dried (soonth), cashew, almond, kismis, jardalu, anjeer (fig), date, ambli foal - Whether all cereals, pulses, spices, copra, jaggery (Gur), groundnuts (with or without shell), groundnut seeds, turmeric dried and ginger dried (soonth), cashew, almond, kismis, jardalu, anjeer (fig), date, ambli foa....... + More
2018 (6) TMI 621
Admissibility of Advance Ruling Application - High Seas Sales - place of supply - Whether the authority is within jurisdiction to admit application especially on the issue of place of supply ? - Whether the issue is related to Customs or is related to Goods and Services Tax? - Held that - The applicant is well aware that the issue is related to place of supply - the question raised in the application for advance ruling pertains to the Customs dom....... + More
2018 (6) TMI 620
Release of detained goods - Section 129 of the CGST Act as also the Kerala SGST Act - Held that - An identical matter has been disposed of by a Division Bench of this Court in THE COMMERCIAL TAX OFFICER AND THE INTELLIGENCE INSPECTOR VERSUS MADHU. M.B. 2017 (9) TMI 1044 - KERALA HIGH COURT , directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1)....... + More
2018 (6) TMI 619
Seizure of goods - non-payment of U.P.G.S.T. - inter-state transportation - Held that - appellant may seek instructions and file counter affidavit within a month - List immediately thereafter for admission/final disposal........ + More
2018 (6) TMI 560
Rate of GST - poly propylene non-woven fabrics - Held that - The Test Report of the Centre for Biopolymer Science & Technology reveals that the product of the applicant i.e., non woven carry bag is made of polypropylene. In Customs Tariff Act, sacks and bags made of polypropylene strip or the like is classified under Chapter 63 of the Act. - In the present case, since the sale value of non-woven carry bags made of polypropylene is less than &....... + More
2018 (6) TMI 559
Supply of services - Works Contract - determination of time of supply of services - scope of the word supply - Transitional Credit - credit of material bought in pre-GST era - post-implementation situation - Held that - A contract for any immovable property wherein transfer of property in goods is involved in the execution of such contract fall within the definition of works contract - The underground pipeline network created by joining the pipes....... + More
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