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Goods and Services Tax - Case Laws

Showing 1 to 20 of 403 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 660

    Jurisdiction to issue SCN - contention of petitioner is that in absence of any Notification under Section 4 of IGST Act, the respondent Nos. 2 to 4 are not competent to issue SCN - Held that - Revenue prays for and is granted three days time to take instructions in the matter and to point out to this Court whether any notification has been issued or not? - List the matter in the next week........ + More


  • 2018 (8) TMI 587

    Refund of input tax credit on account of inverted duty structure - Rule 89(5) of the CGST Rules, 2017 - Scope of retrospective amendment to the term Net Credit - notices issued........ + 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 391

    Release of detained goods - the petitioner s counsel, as an interim arrangement, pleads that the authorities may release the goods on the petitioner s providing the bank guarantee - Held that - Pending adjudication, the first respondent will release the detained goods on the petitioner s providing the bank guarantee for the amount covered by Ext.P6 notice - petition disposed off........ + More


  • 2018 (8) TMI 390

    Withdrawal of petition - Petitioner has filed a memo seeking leave of the Court to withdraw the writ petition with liberty to approach appropriate Authority for appropriate relief in accordance with law - Held that - Memo is placed on record - The writ petition is dismissed as withdrawn........ + More


  • 2018 (8) TMI 389

    Composite Supply/ Mixed Supply - UPS supplied with external storage battery - naturally bundled goods - challenge to Advance Ruling - Whether UPS supplied with external storage battery is naturally bundled and hence a composite supply under the GST Act, or a mixed supply, as held by the West Bengal Authority for Advance Ruling? - Held that - There is no denying of the fact that an in-built battery of static converter (UPS) is part and parcel of t....... + 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 281

    Appealable Order - non establishment of the Appellate Tribunal - Section 112 of the CGST Act - Seizure proceedings - detention of vehicle - Inter- State transaction - Held that - This issue is now serious as because of non establishment of the Tribunal, the parties are unnecessarily approaching this Court whereas, in case of establishment of Tribunal they can easily file the appeal under Section 112 of the Act - Issue notice to the newly added re....... + 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 (8) TMI 211

    Extension of time period for filing of GST Tran-1 - petitioner has alleged in the petition that despite making several efforts on the last date for filing of the application, the electronic system of the respondent no.2 did not respond, as a result of which the petitioner is likely to suffer loss of the credit that it is entitled to by passage of time - Held that - The respondents are directed to reopen the portal within two weeks from today. In ....... + More


  • 2018 (8) TMI 210

    Seizure of goods - seized from the business place - seizure order passed under Section 67 of the UP GST Act read with Rule 139 of the U.P. GST Rules - Held that - Petitioner prays for is granted one month s to file counter affidavit - List this matter on 08.08.2018........ + More


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