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GST - Case Laws
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- 2019 (10) TMI 949
Applicability of GST - man power services provided to Karnataka Rural Road Development Agency - pure services or not - entry no. 3 of Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017 - Government or local authority or a Governmental Authority - whether the KRRDA is a Governmental Authority and whether the contract given by KRRDA to the applicant is in relation to the function entrusted to a Panchayat under article ‘243G of the Constitution or in relation to the function entrusted to a Municipality under article 243W of the constitution? HELD THAT:- The KRRDA is a Governmental Authority as it is involved in the creation of rural infrastructures like Roads in the villages which is a function entrusted to a Panchayat under Article 243W of the Constitution and is established by the Government - The words “in relation....... + More
- 2019 (10) TMI 948
Classification of supply - Composite supply or not - Whether the supply of turn-key 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? - taxable at 5% GST. HELD THAT:- In the pertinent case, it is clear that the applicant is making a supply which consists of supplies of goods and supplies of services which are naturally bundled and supplied in conjunction with each other in the ordinary course of business and one of which is a principal supply. Hence this is a composite supply. Taxability of EPC contract of “Solar Power Generating System” - HELD THAT:- The Solar Power Generating System is goods and if it is supplied as goods would attract the tax at th....... + More
- 2019 (10) TMI 947
Concessional rate of tax - supply of trucks and its spare parts to Public Funded Research Institutions - Applicability of N/N. 45/2017 - Central Tax (Rate) dated November 14th, 2017 - HELD THAT:- The applicant intends to supply trucks and spare parts of automobiles to various research institutions - Notification No. 45/2017 - Central Tax (Rate) dated 14.11.2017 exempts specified goods from so much of the central tax leviable thereon under section 9 of the said Act, as is in excess of the amount calculated at the rate of 2.5% when supplied to the institutions specified, subject to the conditions specified in the corresponding entry. The applicant has received orders from Satish Dhawan Space Centre SHAR (SDSC SHAR) for supply of trucks and order from Electronics & Radar Development Establishment (LRDE) for supply of spare parts for truc....... + More
- 2019 (10) TMI 946
Supply or not - delivery of spares by JNSIPL, Karnataka - whether constitutes supply under Schedule I of the CGST Act, 2017? - HELD THAT:- The transaction of the applicant is examined and found that the contract of AMC is between the JNSIPL, Maharashtra and the ultimate consumer and the applicant is not a party to it. JNSIPL, Maharashtra is paying the taxes on these services and they shall be responsible for the delivery of the services to the consumer - The applicant, on request for goods to execute the contractual obligation, delivers the goods from his account to the ultimate consumer and raises the invoice on JNSIPL, Maharashtra. The applicant charges IGST on the invoice as it is an interstate supply, which is deemed to be a supply even without consideration. The delivery of spares by the applicant to the ultimate consumer on account ....... + More
- 2019 (10) TMI 945
Liability of IGST on importer - ocean freight on the case of CIF basis contract - Reverse Charge Mechanism - HELD THAT:- This issue is sub-judice as the same issue is pending before the Hon’ble High Court of Gujarat and this ruling is subject to the outcome of the decision of the Hon’ble Court. Subject to the final decision in the issue by the Hon’ble Court, it is ruled that IGST should be paid by the importer on ocean freight in ease of CIF basis contract, under Reverse Charge.
- 2019 (10) TMI 944
Levy of GST - pure supply - Government entity - service of providing Hydraulic excavator and ten wheeler tippers to transport RDF (inerts) from KCDC processing plant Bommanahalli to Bellahalli Land fill site near Yelahanka) done to government organization - rate of tax - exemption by way of Entry No.3 of the Notification No 12/2017 - Government organisation or not - composite supply of goods and services - HELD THAT:- The entire work involves only labour and services and does not involve any goods. It is a composite supply under the meaning of composite supply as defined in section 2(30) of the CGST Act involving only services. It is not a works contract as there is no supply of goods but only a supply of services, even if it is considered as “leasing of machineries and vehicles” or “transportation of goods” - Elig....... + More
- 2019 (10) TMI 943
Supply or not - activity of depositing the timber / wood by the applicant with the Government Timber Depot for disposal as per the provision of Section 104 of the Karnataka Forest Act - levy of GST for keeping the goods at the custody of the auctioneer i.e. Government Timber Depot - HELD THAT:- The supply of goods by the applicant to the depot for further supply on behalf of the principal would also amount to a supply and the applicant has to issue a tax invoice and discharge GST on the same - Hence the transaction of depositing timber with the Government Timber depot for disposal would amount to “supply” within the meaning assigned to it under the GST Act and GST is chargeable on the value of such supply. Valuation - on what value GST is chargeable in the invoice by the applicant? - HELD THAT:- Section 15(4) of the CGST Act, ....... + More
- 2019 (10) TMI 942
Rate of tax - works contract - offset printing of Answer booklets, centre pinning and hand numbering - classified under HSN Code No. 998912 or otherwise? - taxable at 12% or 18%? HELD THAT:- In the instant case applicant is supplying answer booklets printed with water mark supplied by the board made using physical inputs including paper belonging to the printer. Here, supply of printing (of the content supplied by the recipient of supply] is the ancillary to the principal supply of the answer booklet and therefore such supplies would constitute supply of goods falling under respective headings of Chapter 48 or 49 of the Customs Tariff. Therefore answer booklets provided by the applicant to the Karnataka State Secondary Education Board falling under the Heading 4802 of entry 112 of the scheduled II to the notification 01/2017 Central tax (Rate) dated 28/06/2017 taxable at 6% CGST and 6% SGST.
- 2019 (10) TMI 941
Maintainability of condonation of delay application - period of limitation in filing first appeal - assessee had filed first appeal that came to be dismissed as beyond time - HELD THAT:- The issue in the present case decided in the case of M/S SHAILENDRA EAT UDYOG VERSUS STATE OF U.P. AND 3 OTHERS [2019 (1) TMI 1418 - ALLAHABAD HIGH COURT] where it was held that Consequently and clearly the first appeal filed by the petitioner against the order dated 03.12.2018 was beyond the period for which delay may have been condoned, by about nine days, there is no error in the order of the appellate authority dismissing the appeal as time barred. The present writ petition is also allowed on the same terms and conditions.
- 2019 (10) TMI 940
Release of confiscated goods with vehicle - HELD THAT:- Issue rule, returnable on 21.11.2019. By way of ad-interim relief, the respondents are directed to forthwith release the conveyance with the goods contained therein. The petitioner shall file an undertaking before this court within a week from today to the effect that in case he does not succeed in the petition, he will pay the amount computed in the impugned order dated 5.10.2019 issued under section 130 of the Central Goods and Service Tax, 2017, without prejudice to his right to challenge the impugned order before the appropriate forum.
- 2019 (10) TMI 939
Detention of conveyance alongwith the goods - the petitioner has already deposited the amount of tax and penalty - HELD THAT:- Having regard to the fact that in connection with the detention of the conveyance as well as the goods contained therein, the petitioner has already deposited the amount of tax and penalty, by way of interim relief, the second respondent is directed to forthwith release the conveyance in question together with the goods contained therein, subject to the final outcome of the petition. Stand over to 20.11.2019.
- 2019 (10) TMI 938
Confiscation of goods alongwith conveyance - detention on the ground for verification of bilty - section 129(1) of the CGST Act - HELD THAT:- The reasons for issuance of the notice for confiscation under section 130 of the CGST Act in Form GST MOV-10 are that upon preliminary verification of the dealer online, 42 e-way bills have been generated in December 2018, wherein, IGST has been shown to ₹ 3,64,30,800/- and it appears that, dealers has not paid the same or that the purchases are not genuine. If that be so, nothing prevents the respondents from taking appropriate action against petitioner in accordance with law under the relevant provisions of the CGST Act. However, when the conveyance in question was carrying the goods which were duly accompanied by documents and no discrepancy was found in connection therewith, there was no r....... + More
- 2019 (10) TMI 937
Refund claim for the past periods - non-operationalization of the GSTR Forms-2, 2A & 3 - petitioner submits that due to continuing stalemate, a huge amount of nearly 923 crores is stuck up as credit to the petitioner, which cannot be utilized - HELD THAT:- We grant 10 days time to the respondents to file their response to the application while making it clear that no further time shall be granted and this application shall positively be taken up for consideration on the next date of hearing. List on 07.11.2019.
- 2019 (10) TMI 936
Release of seized car as well as mobile phones - sub-section (2) of section 67 of the Gujarat GST Act, 2017 - wrongful availment of input tax credit - it is also alleged that the petitioner indulged in such activities attracting tax/input tax credit amounting to more than ₹ 10 -15 crores - HELD THAT:- Sub-section (2) of section 157 of the GGST Act gives immunity to an officer appointed or authorised under that Act for anything which is done or intended to be done in good faith under that Act or the rules made thereunder. Thus, an officer is protected provided he is authorised to do something under the GGST Act and provided such act has been done in good faith. Therefore, it was incumbent upon the respondent No. 4 to show whether he has been authorised by a person not below the rank of Joint Commissioner to carry out the search and t....... + More
- 2019 (10) TMI 935
Profiteering - purchase of two flats in the project River View Heights - benefit of input tax credit by way of commensurate reduction in price not passed on - contravention of section 171 of CGST Act - HELD THAT:- From the perusal of the DGAP's Report it is revealed that the ratio of ITC to the taxable turnover during the pre-GST period was to the extent of 2.37% as compared to post-GST period of 2.65% thus, there was net benefit of 0.28% of ITC to the Respondent. Based on this net benefit and the amounts collected from the home buyers during the post GST period, an amount of ₹ 2,13,468/- has been computed as the profiteered amount as per Annexure-13 of the DGAP report. The Respondent has raised no objection a ins computation of the above amount made by the DGAP vide Annexure-13 and hence it can be relied upon - Respondent has a....... + More
- 2019 (10) TMI 934
Profiteering - Sanitary Napkin - whether the benefit of reduction in the rate of GST on supply of the product had been passed on by the Respondent to the recipients? - Penalty - HELD THAT:- The quantum of profiteering illegally obtained by the Respondent is determined as ₹ 42,52,370/- as per the provisions of Rule 133 (1) of the CGST Rules, 2017 as the Respondent has failed to passed on the benefit of rate reduction to his customers. Accordingly, the Respondent is directed to reduce his prices by way of commensurate reduction keeping in view the reduced rate of tax and benefit of ITC which has been availed by him as per Rule 133 (3) (a). The Respondent is further directed to deposit the above amount as per the provisions of Rule 133 (3) (c) in the ratio of 50:50 in the Central or the State CWFs of the State of Madhya Pradesh, along ....... + More
- 2019 (10) TMI 876
Input tax credit - Whether input GST credit can be availed by the applicant on the inputs i.e. Electrical Works, Pumps, Pumping systems and tanks, Lighting system, Physical security system and Fire System? - HELD THAT:- Since the applicant is in the business of providing rental commercial space, it is not disputed that the goods or services or both obtained by the applicant are in the course or furtherance of business. Subject to the conditions and restrictions as may be prescribed, they are entitled to take input tax credit on the tax charged on any supply of goods or services or both which are used or intended to be used in the course or furtherance of business as per sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017. The term construction includes re-construction, renovation, additions or alternations or rep....... + More
- 2019 (10) TMI 875
Levy of GST - activity of technical testing and analysis - Whether the activity of technical testing and analysis carried out by the applicant is liable to Goods and Services Tax under the provisions of CGST Act and KGST Act? - HELD THAT:- The activity of the applicant is examined and found that the applicant is supplying services and the same is covered under the definition of “supply” as envisaged in Section 7(1) of the CGST Act and KGST Act and there is a supply of services for consideration in the course or furtherance of business. Scope of supply - Where the material for testing and analysis is sent from outside India to the applicant and on which the applicant carries out testing and analysis and issues certificate based thereon to the person not residing in India, whether it can be said that there is no supply by KBRPL ....... + More
- 2019 (10) TMI 874
Exemption from GST - supply of services in the nature of subscription to the J-Gate by the educational institution - N/N. 2/2018- Central Tax (Rate) - HELD THAT:- The nature of the activity undertaken by the applicant relates to compilation of a certain prepared data at one place. They are not involved in the creation of the journals. In respect of the metadata they are only the gateway to the journals. In this context what the applicant supplies is educational material/information already prepared by someone else. They act only as a platform for supply of information or as an aggregator of information in case of metadata. Instead, the transaction of supply of information by the applicant is more appropriately covered under the Heading 9984, Telecommunications, broadcasting and information supply services’, under the Group 99843 and....... + More
- 2019 (10) TMI 873
Levy of GST - benefit of exemption from GST - online educational journals and periodicals are supplied to the Educational Institutions other than to preschool and higher secondary school or equivalent - N/N. 2/2018 - Central Tax (Rate) dated 25.01.2018. - Input tax credit. HELD THAT:- The transaction of the applicant is covered under the Heading 9984 Telecommunications, broadcasting and information supply services under the Group 99843 and Service Accounting Code of 998631, the description of which is “online text based information such as online books, newspapers, periodicals,, directories and the like”. The articles are covered under the items “and the like” and hence the SAC applicable for the providing access to the portal is 998431. This service is liable to tax at 9% CGST under the entry no.22 of Notification....... + More