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Goods and Services Tax - Case Laws

Showing 1 to 20 of 665 Records

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  • 2018 (10) TMI 1146

    Input Tax Credit - taxes paid on procurement of goods and services during the Construction period - work contract service - applicant is of the view that it is eligible to claim ITC of taxes paid on procurement of goods and services during the O & M period after reversal of input tax credit as per Section 17(2) Of the CGST Act read with Rule 42 of the CGST rules. - Whether appellant is eligible to claim full ITC pertaining to procurement of g....... + More


  • 2018 (10) TMI 1145

    Levy of GST - charges received on account of washed away / cancelled contracts for supply of goods - Forward Contracts - agreeing to the obligation to refrain from an act, agreeing to the obligation to tolerate an act or a situation, or agreeing to the obligation to do an act - scope of supply and securities - whether GST is applicable on the differential payment received by a party to the aforesaid contract from the other party to the contract i....... + More


  • 2018 (10) TMI 1144

    Rate of GST - supply of solar power generating system and its installation at the site - Classification of supply - EPC Contract - Composite supply - works contract services - What is the applicable GST Rate on supply of Solar Power Generating System? - Held that - The applicant in his Advance Ruling Application and later in additional statement has stated that they are engaged in supply of solar power generating system and its installation at th....... + More


  • 2018 (10) TMI 1143

    Levy of GST - services of Pollution Testing of Commercial and Non Commercial Vehicles - Whether the service provided for issuing Pollution Under Control Certificate for Vehicles on behalf of State Government is exempted from the GST or not? - Held that - The services rendered by the applicant is not covered under Schedule III appended to the Central Goods and Service Tax Act, 2017 as well as Goa Goods and Service Tax Act, 2017. Moreover, the appl....... + More


  • 2018 (10) TMI 1142

    Liability of tax - sale of villas after completion and obtaining necessary approvals from the competent authority - Held that - The applicant has failed to produce supporting documents to prove that he has borrowed money from Mr. Zubin Dubash and the amount received by the applicant is accounted in the books of accounts of the applicant as loan and advances. In absence of the supporting documents the amount received by the applicant has been cons....... + More


  • 2018 (10) TMI 1141

    Levy of GST - cold storage for storing of agriculture produce out of cultivation of plants and poultry eggs which are produce of rearing of life animals/poultry farming. - Whether charges received by the cold storage for providing service of storing of eggs, which is produce of rearing of animals/poultry farming in cold storage is exempted from payment of GST in terms of S. no. 24 of Notification No. 11/2017-CT (Rate) and S. no. 54 of Notificatio....... + More


  • 2018 (10) TMI 1140

    Supply or not? - Whether the construction activity undertaken by the Company is a supply? - Held that - The construction activity undertaken by the Company falls within the definition of the business as it includes any adventure, whether or not for a pecuniary benefit Sec 2 (17) the Central and State GST Act - The reimbursement of construction cost by the Partners to the Company would fall within the definition of consideration under Sec 2(31) Ce....... + More


  • 2018 (10) TMI 1139

    Release of detained vehicle with goods - invalid e-way bill - collection of security in the form of simple bond for the value of the goods and bank guarantee equivalent to the amount of applicable tax, interest and penalty - Held that - The defect found was that the intercepted vehicle was carrying an invalid e-way bill. The document was categorised as invalid for reason of Part-B of the bill having not been uploaded and not accompanying the good....... + More


  • 2018 (10) TMI 1138

    Extension of period for filing GST TRAN-1 forms - the forms could not be uploaded on the portal within the time granted due to technical glitches - Held that - Notification No.48, dated September 10, 2018 has been issued for amending the Central Goods and Services Tax Rules, 2017 giving power to the Commissioner for extension of time for submission of declaration form GST TRAN-1 upto March 31, 2019. The power can be exercised by the Commissioner ....... + More


  • 2018 (10) TMI 1137

    Detention of vehicle with goods - validity of the Ext.P2 e-way bill expired - invoice number was allegedly manipulated - Held that - The respondent authorities are directed to release the petitioner s goods and vehicle on his furnishing Bank Guarante....... + More


  • 2018 (10) TMI 1136

    Filing of GST TRAN-1 - the respondents are directed to provisionally entertain the GST TRAN-1 and other returns of the petitioner either by way of opening the portal or manually - List the matter on 29.10.2018.


  • 2018 (10) TMI 1135

    Failure to upload FORM GST TRAN-1 within the stipulated time - system error - transitional credit - migration to GST Regime - Held that - Central and State government would appoint nodal officers in requisite number to address the problem a taxpayer ....... + More


  • 2018 (10) TMI 1134

    Failure to upload FORM GST TRAN-1 within the stipulated time - system error - transitional credit - migration to GST Regime - Held that - Central and State government would appoint nodal officers in requisite number to address the problem a taxpayer ....... + More


  • 2018 (10) TMI 1133

    Vires of Section 174(1)(i) and Section 174(2) of the Kerala State Goods and Services Tax Act, 2017 - contravention of Sections 17(b)(ii) and 19 of the Constitution Act, 2016 - Time limitation - Held that - The issue of limitation raised in this writ petition thus stands squarely answered and in the petitioner s favor. - Once a lis can be disposed of, and a grievance can be redressed, on the statutory adjudication, the other issues, especially inv....... + More


  • 2018 (10) TMI 1054

    Levy of GST - freehold sale of commercial built-up space to general public - Supply of service or not - RERA Act - Function entrusted to a municipality - POT Rules. - Whether the applicant is liable to pay GST on sale of commercial super built up area on behalf of MoHUA, Government of India, by considering the applicant also as the supplier of service while selling such commercial built-up space as an agent on behalf of the Government of India in....... + More


  • 2018 (10) TMI 1053

    Rate of tax - Electrical Wiring Harness - Whether the Electrical Wiring Harness, primarily an electrical wire with connectors at both ends, manufactured by the Applicant falls under HSN tariff item 8544 for which the rate prescribed vide Notification No. 01/2017 - Central Tax (Rate) dated 28th June 2017 read with 41/2017 - Central Tax (Rate) dated 14th November 2017 is 9%? - whether the said rate of Central tax of 9% is applicable to the above pr....... + More


  • 2018 (10) TMI 1052

    Application for withdrawal of advance ruling application - Whether entry 7 (i) covers canteens located in any establishment and Circular No. 28/02/2018-GST applies to canteens located in any type of establishment and liable to 5% GST vide Notificatio....... + More


  • 2018 (10) TMI 1051

    Classification of goods - rate of tax - Nonwoven Rice Bags - Held that - The applicant purchases non-woven fabric roll, convert into sheets by cutting and on printing, stitch into bags which are used mainly for packing rice and food products. They have further stated that their product non woven fabric bags of various sizes falls below ₹ 1000 each. - Heading 6305 covers textile sacks and bags of a kind normally used for the packing of goods....... + More


  • 2018 (10) TMI 1050

    Input tax credit - CGST & SGST charged in respect of brokerage services for renting of immovable property - outward supply - Whether applicant are eligible to take Input Tax Credit of the CGST & SGST charged by M/S Catalyst Consulting Chennai in respect of brokerage services and adjust the same against output tax payable against Renting of immovable property? - Held that - The applicant has received an inward supply of real estate brokera....... + More


  • 2018 (10) TMI 1049

    Rate of GST - Coir Pith - What is applicable GST rate for Coir Pith? - Held that - The products in question are coir pith in raw form which is either sold as loose form or supplied by the applicant in Blocks, Briquettes form without any addition of chemicals. It is different from coir fibre. Further, the coir pith supplied by the Applicant does not undergo composting process, which would alter its composition and cannot be called as coir pith com....... + More


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