-
2019 (1) TMI 1984
Maintainability of petition - HELD THAT:- The petitioner is yet to make a complaint to the Nodal Officer. At this stage, it would not be appropriate to intervene. The petitioner is at liberty to avail of his remedies. The petitioner is also at liberty to approach the Writ Court if the situation so demands. Petition disposed of
-
2019 (1) TMI 1958
Levy of GST - Abhivahan Shulk - Road Usage Charges - Fee for ambient air monitoring - Khanij Sampada Shulk - Motor Vehicle Tax - GST applicability on penalty paid by the applicant on unaccounted stock of river bed material (RBM) - Vehicles (pokland, JCB, Dumper 7 Tipper) purchased and used by the applicant in its day to day business activities for movement of goods from one place to another - fall within the definition of motor vehicle under the provisions of GST law or not - input credit of GST paid by the applicant at the time of purchase or....... + More
-
2019 (1) TMI 1933
Applicability of GST - supply or not - export of supply or not - manufactures capital goods (known as the tooling kit ) as per the specifications of the overseas customer and use within the factory - cost of the capital goods so manufactured reimbursed from the customers by raising the Invoice and amount is received in convertible foreign exchange - HELD THAT:- The manufacture of tooling kit for further manufacture of forgings is to be treated as a separate supply. - The amount recovered from Indian customers after the manufacture of tooling k....... + More
-
2019 (1) TMI 1857
Classification of services - activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India or not - Project Development Service (i.e. Detailed Project Report Service) and Project Management Consultancy services (PMCS) provided by the applicant to recipient under the contract for SUDA or not - Project Management Consultancy services (PMC) under the contract for PMAY - pure services or not. Whether the Project Development Service (i.e. Detailed Project Report....... + More
-
2019 (1) TMI 1856
Scope of Advance Ruling - Liability of members of RWA are liable to pay GST - services received by them directly from the third party despite maintenance charges being less than ₹ 7,500/- per month - HELD THAT:- The applications for the advance ruling should be directly related to applicant in respect of supply of goods or services. In the instant case applicant is a recipient of services and not the supplier of the said services, since the applicant has sought ruling which is directly related to supplier of services, their application d....... + More
-
2019 (1) TMI 1855
Exemption from payment of GST - supply of products - use of the name of the applicant i.e. General Mills India Pvt. Ltd. on the packaging for supply of products by the applicant solely for the limited purpose of complying with the mandatory requirement under Chapter 2 of FSSAI Regulations and not for the purpose/with the intention of indicating a connection in the course of trade between the products - whether amount to bearing a registered brand name or bearing a brand name on which an actionable claim or enforceable right in a Court of law i....... + More
-
2019 (1) TMI 1854
Refund of tax paid in cash - Scheme of Budgetary Support - Reverse Charge Mechanism - refund based on unutilized tax credit at the end of the quarter July, 2017 to September, 2017 - HELD THAT:- The Government of India vide Notification No. 10/2017-Integrated Tax (Rate), dated 28th June, 2017 notified the payment of IGST on reverse charge basis i.e. for certain category of supply of services tax liability has been shifted on the recipient of services to be paid in cash and under the said scheme the tax paid can be claimed as credit in their boo....... + More
-
2019 (1) TMI 1849
Scope of Advance Ruling - Taxability - rate of tax - Polypropylene Leno Bags - HELD THAT:- As per clause (c) of section 95 of the CGST/HGST Act, 2017, an applicant means any person registered or desirous of obtaining registration under this Act. Further, section 97(1) of the Acts ibid provides that an application for advance ruling may be submitted by an applicant desirous of obtaining an advance ruling under this Chapter by way of application submitted under rule 104 of the CGST/HGST Rules, 2017. However, as perused from the documents regardi....... + More
-
2019 (1) TMI 1848
Rate of GST - Mineral mining rights in lieu of which Royalty is being paid - at what GST rate should it discharge its GST liability whether at the rate of 5% (Rate applicable on extracted raw material) or 18% (Residual category)? - Applicability of the future GST liability, out of excess GST paid on such Mineral Mining Rights at the rate of 18% in the past - HELD THAT:- The mining contract has been awarded to the applicant for right to use minerals namely Stone along with associated minor minerals . Hence, it is argued that the services receiv....... + More
-
2019 (1) TMI 1804
Validity of the orders passed by the Government in G.O.Ms.No.181, dated 11.7.2011 - constitution of fresh committee with the Chief Secretary as Chairperson and with some other members for the purpose of suggesting the factors to be considered while fixing or increasing the rates of tickets in various classes of Cinema Theatres. HELD THAT:- Petition disposed off.
-
2019 (1) TMI 1758
Constitutional Validity of Section 174 of the KSGST Act - time limitation - vires of the state's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act - HELD THAT:- The issue decided in the case of M/S. SHEEN GOLDEN JEWELS (INDIA) PVT. LTD. VERSUS THE STATE TAX OFFICER (IB) -1, AND OTHERS [ 2019 (2) TMI 300 - KERALA HIGH COURT] where the petitioner's plea is rejected that the State lacks the vires to graft Section 174 into KSGST Act, 2017. Petition dismissed.
-
2019 (1) TMI 1752
Validity of Section 174 of the KSGST Act - vires of State's legislative power - time limitation under Section 25(1) of the KVAT Act - HELD THAT:- The issue covered in the case of M/S. SHEEN GOLDEN JEWELS (INDIA) PVT. LTD. VERSUS THE STATE TAX OFFICER (IB) -1, AND OTHERS [ 2019 (2) TMI 300 - KERALA HIGH COURT] where The petitioner's plea is rejected that the State lacks the vires to graft Section 174 into KSGST Act, 2017. Petition is dismissed applying the above ratio.
-
2019 (1) TMI 1751
Validity of Section 174 of the KSGST Act - time limitation - HELD THAT:- The issue decided in the case of M/S. SHEEN GOLDEN JEWELS (INDIA) PVT. LTD. VERSUS THE STATE TAX OFFICER (IB) -1, AND OTHERS [ 2019 (2) TMI 300 - KERALA HIGH COURT] where The petitioner's plea is rejected that the State lacks the vires to graft Section 174 into KSGST Act, 2017 - petition dismissed by applying the ratio of the said case.
-
2019 (1) TMI 1673
Scope of Advance Ruling application - Section 97(2) of CGST Act, 2017 - Place of supply of services - clarification sought on place of supply of the liaison services extended by him to the overseas manufacturers without any Indian subsidiary / India Liaison office - HELD THAT:- The applicant, sought Advance Ruling in Place of Supply issue, which is outside the purview of the Advance Ruling Authority as per Section 97(2) of CGST Act, 2017. The application is not admitted under Sec 98 (2) of CGST Act, 2017 and APGST Act, 2017.
-
2019 (1) TMI 1671
Government authority/ Government Entity or not - applicable rate of GST - work agreement entered into with the APSPDCL - liability of GST on value of materials recovered from our RA bills issued on cost recovery basis by APSPDCL - reverse charge mechanism - N/N. 13/2017-Central Tax Rate dated 28.06.2017. Government authority/ Government Entity or not - Whether APSPDCL is a Government authority/ Government Entity or not? - HELD THAT:- The Applicant Contractee i.e. APSPDCL is a Government Company i.e. wholly owned by the Government of Andhra Pra....... + More
-
2019 (1) TMI 1670
Works contract - Exemption from GST - Services supplied by Electricity Distribution Utilities - benefit of exemption to the Applicant being the contractor executing works to APSPDCL - exemption both for supply of material as well as service or limited only to service? - ITC on inward supplies of material and services for use in the execution of works to APSPDCL - process to get refund of ITC. HELD THAT:- The works executed by the applicant in this case included design, manufacture, test, deliver, install, complete and commission facilities for....... + More
-
2019 (1) TMI 1669
Benefit of concessional rate of GST - supply of service - supply to Government, Government Agency or Government Entity in terms of the Notification No.20 dated:22-08-2017, Notification No. 24 dated:21-09-2017, Notification No.31 dated:13-10-2017 and, Notification No.32 dated:13-10-2017 - Government entity or not. HELD THAT:- The Applicant Contractee i.e. APEPDCL is a Government Company i.e. wholly owned by the Government of Andhra Pradesh. When a copy of Audited Annual Accounts of M/s APEPDCL for the Financial Year 2016-17 is examined, it is e....... + More
-
2019 (1) TMI 1668
Time of supply - Some or part of the events occurred before implementation of GST laws - Levy of Liquidated Damages and other penalties like milestone penalties levied on suppliers/ contractors in the nature of making good the damages for any delays in supply of service or goods in the following cases - When some part of the delay in supply has occurred before the implementation of the GST and some part of delay in supply has occurred after GST came into force, whether GST will be applicable to the Liquidated damages imposed for entire period ....... + More
-
2019 (1) TMI 1650
Constitutional validity of Section 174 of the KSGST Act - time limitation - Section 25(1) of the KVAT Act - HELD THAT:- The issue is squarely covered by the decision in the case of M/S. SHEEN GOLDEN JEWELS (INDIA) PVT. LTD. VERSUS THE STATE TAX OFFICER (IB) -1, AND OTHERS [ 2019 (2) TMI 300 - KERALA HIGH COURT] where The petitioner's plea is rejected that the State lacks the vires to graft Section 174 into KSGST Act, 2017. Petition dismissed.
-
2019 (1) TMI 1641
Validity of Section 174 of the KSGST Act - time limitation - Section 25(1) of the KVAT Act - HELD THAT:- The issue decided in the case of M/S. SHEEN GOLDEN JEWELS (INDIA) PVT. LTD. VERSUS THE STATE TAX OFFICER (IB) -1, AND OTHERS [ 2019 (2) TMI 300 - KERALA HIGH COURT] where it was held that The petitioner's plea is rejected that the State lacks the vires to graft Section 174 into KSGST Act, 2017. Petition dismissed.
