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GST - Case Laws
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- 2021 (1) TMI 704 - BOMBAY HIGH COURT
Levy of service tax - reverse charge mechanism - provision for recovering service tax from the service recipient - HELD THAT:- Central Government has issued several exemption notifications whereby services provided by an individual as an advocate or as a partnership frm of advocates by way of legal services are exempt from the charge of service tax. That apart, there is a provision for recovering service tax from the service recipient. Ignoring the above, the impugned show cause cum demand notice has been issued mechanically. We direct as an interim measure, there shall be stay of the impugned show cause cum demand notice dated 28.12.2020 until further orders. Stand over to 15.03.2021.
- 2021 (1) TMI 703 - PATNA HIGH COURT
Liability of Interest on delayed payment of GST on credit balance of ITC - Scope of Amendment - The present proceedings taking on record the averments made by the deponent, part of which are reproduced as under: That post issuance of Notification-no-63/2020 dated 25th August 2020 by the central government a press release was issued by Ministry of Finance, Govt of India on 26.08.2020 wherein it was clarified that amendment in section 50(1) has been made effective prospectively w.e.f. 01.09-2020 due to certain technical limitations, however for present no recoveries for interest charged on gross liability will be recovered for the past period as well by the central and state tax administration. That in the light of aforesaid submissions, it is stated that no recovery will be made for interest charged on delayed payment of tax which has been....... + More
- 2021 (1) TMI 702 - DELHI HIGH COURT
Validity of action of search carried out at the Petitioner’s business premises - Section 67 of the Delhi Goods and Services Tax Act, 2017 (DGST Act) read with Rule 139 of the DGST Rules, 2017 - another search action in relation to the same period, despite the Petitioner being earlier subjected to search action at the hands of the Central Authorities - HELD THAT:- If an officer of the Central GST initiates intelligence- based enforcement action against a taxpayer administratively assigned to State GST, the officers of the former would not transfer the said case to their counterparts in the latter department and they would themselves take the case to its logical conclusion. At this stage, we are only concerned with the search action initiated and the ultimate logical conclusion would have to be gone into at the appropriate stage, when....... + More
- 2021 (1) TMI 701 - JHARKHAND HIGH COURT
Refund of unutilized Input Tax Credit pertaining to compensation cess - Levy of compensation cess on imported Coal by virtue of Reverse Charge Mechanism - Allegation that procedure prescribed for availment of refund, not followed - petitioner stated that if the said resolution comments had been communicated to the petitioner, the petitioner would have followed the said procedure and would have re-submitted its application for refund - financial year 2017-18 and 2018-19 - HELD THAT:- Admittedly, neither the date of communication of resolution comments nor the mode of communication of the resolution comments is mentioned in the counter affidavit although a specific plea was raised by the petitioner in the writ petition that the petitioner did not receive any response to the complaint in help-desk of GSTN portal on 04.03.2019 for which the p....... + More
- 2021 (1) TMI 700 - AUTHORITY FOR ADVANCE RULING, TAMILNADU
Classification of goods - Wheel Side Protection Control Unit (WSP) and Pantograph - to be classified as “parts of railway or tramway locomotives or rolling stock, and parts thereof’ (Viz under Heading 8607) for the purposes of levy of GST or otherwise - Section 9(1) of Central Goods and Services Act 2017 read with notification no.01/2017-Central Tax (Rate) dated 28.06.2017. Admissibility of the application under Section 97/98 of the CGST Act - HELD THAT:- The question raised is on the classification of the product supplied by the applicant and therefore covered under Section 97 (2) of the Act. Section 98 of the CGST Act 2017/TNGST Act 2017 provides the procedure to be followed on receipt of the application and the first proviso to Section 98(2) states that the application is not to be admitted when the question raised in the a....... + More
- 2021 (1) TMI 699 - AUTHORITY FOR ADVANCE RULING, TAMILNADU
Classification of supply of services - services provided by the applicant are in relation to agricultural operations directly in connection with raising of agricultural produce - Drilling of Borewells for supply of water for agricultural operations like cultivation including seeding, planting and ploughing - Letting out of compressors for pumping of water from the borewells to the agricultural fields - whether the said services are covered by the entry SI.No54 of Notification 12/2017 CT(Rate) dated 28.06.2017? HELD THAT:- The applicant carries on borewell drilling. From the documents furnished, it is seen that they raise invoice as ‘Exempted sales’ when the drilling is made for ‘Agriculture’ and in such cases, the invoice is raised classifying the services under SAC 9986 and no tax is charged. When the drilling is ....... + More
- 2021 (1) TMI 698 - AUTHORITY FOR ADVANCE RULLNG, TAMILNADU
Classification of supply of services - services provided by the applicant are in relation to agricultural operations directly in connection with raising of agricultural produce - Drilling of Borewells for supply of water for agricultural operations like cultivation including seeding, planting and ploughing - Letting out of compressors for pumping of water from the borewells to the agricultural fields - whether the said services are covered by the entry SI.No54 of Notification 12/2017 CT(Rate) dated 28.06.2017? HELD THAT:- The applicant carries on borewell drilling. From the documents furnished, it is seen that they raise invoice as ‘Exempted sales’ when the drilling is made for ‘Agriculture’ and in such cases, the invoice is raised classifying the services under SAC 9986 and no tax is charged. When the drilling is ....... + More
- 2021 (1) TMI 697 - AUTHORITY FOR ADVANCE RULING, TAMILNADU
Valuation of transfer - transfer to branches located outside the state - whether the value of such supplies can be determined in terms of the second provision to rule 28 in respect of supplies made to distinct units in accordance with clause (4) & (5) of section 25 of the CGST rules, 2017? - HELD THAT:- The applicant has stated that the distinct units have excess accumulated credits owing to various reasons and therefore they propose to change their valuation being adopted presently, which is the 'Open Market Value' as per Rule 28(a) of the CGST Rules 2017 to that provided under the second proviso to Rule 28 of the CGST Rules 2017. The question before us is to decide whether the method of valuation prescribed under the Second proviso is applicable to the supply to distinct persons of the applicant. We do not comment/give any o....... + More
- 2021 (1) TMI 696 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL
Classification of supply - supply of goods and onsite services in SEZ area to SEZ units or SEZ developers - zero-rated supply or not - section 16 of the IGST Act,2017 - levy of GST for the supply of goods or services to SEZ units or SEZ developers - documentation required for the supply of goods or service to SEZ unit - HELD THAT:- The questions are admissible under section 97(2)(e) of the Goods And Services Tax Act, 2017(hereinafter called the GST Act). But, this authority answered both the questions by a IN RE : GARUDA POWER PRIVATE LIMITED [2018 (8) TMI 212 - AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL] while disposing of an application dated 22/06/2018 by the same applicant. The questions raised have, therefore, been already decided in a proceeding under the GST Act. A fresh application on those two questions cannot be admitted in term....... + More
- 2021 (1) TMI 695 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of goods - pondliner - vermibed - weed mat - azolla bed - grow bags - agro shade net - classificable under sub-heading 54072090 or otherwise - liability of GST - N/N. 01/2017-Central Tax (Rate) dated 28.06.2017 - HELD THAT:- Applicant are manufacturing and supplying HDPE woven fabrics falling under Chapter 39(Plastics and articles thereof) and Tariff items 3926 (other articles of plastics and articles of other materials of heading 3901 to 3914) and sub tariff item 39269099; that the manufacturing process involves manufacturing of HDPE tapes, which are weaved into a piece of fabric and the HDPE granules are mixed with additives and passed through an HDPE tape line plant to obtain HDPE tapes(mono-axially oriented HDPE tapes); that the HDPE tapes wound into spools, are passed through power looms for weaving HDPE woven fabric. ....... + More
- 2021 (1) TMI 694 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH
Effective date of Change in rate of tax / GST - composite supply of works contract - clause (119) of Section 2 of Central Goods and Services Act, 2017 - whether it would be in order for the applicant (supplier) to charge GST at the rate of 12% or is the GST rate 18% applicable to the nature of works contract undertaken by the applicant? - HELD THAT:- Regarding the rate of GST on the Composite Supply of Works Contract, it may be noted that the rate applicable is dependent' on the nature of the supply. The amendments made by Notification Nos 20/2017 - Central Tax (Rate) and 24/2017-Central Tax (Rate) have notified different rates for different nature of works .In Notification Nos 20/2017 - Central Tax (Rate) Entry No. (iii) of the Notification has specified the recipient of the supply for which the rate is applicable. Entry No. (iv) and....... + More
- 2021 (1) TMI 693 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of goods - Mix flour - classified under Tariff item 1106 vide Entry No.59 of Schedule-I of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 and Notification No.01/2017-State Tax (Rate) dated 30.06.2017, Notification No.01/2017-Integrated Tax (Rate) dated 28.06.2017 or otherwise? - Chutney Powder - classified under Tariff item 2106 vide Entry No.100A of Schedule-I of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 and Notification No.01/2017-State Tax (Rate) dated 30.06.2017, Notification No.01/2017-Integrated Tax (Rate) dated 28.06.2017 or otherwise? - Chutney powder when supplied with Gota Mix flour and Bhajiya Mix flour - Composite supply or not having HSN of principal supply i.e. 1106 and 5% GST? Manufacturing and selling of varied types of mixed flour under the ‘Talod’ brand name that ....... + More
- 2021 (1) TMI 692 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH
Input tax credit (ITC) - Demo vehicle purchased - whether credit can be availed as the same will he capitalized in books - HELD THAT:- The Applicant has submitted that the firm will not claim depreciation on the tax component of Demo Vehicles which are capitalized in the books of accounts. We find that not charging depreciation on the tax component, is as per other relevant provisions of the GST Act. But. that can not affect the applicability of provisions of Section 17(5)(a) of GST Act according to which the applicant is not eligible for Input tax credit on Demo Vehicles. as the same arc not covered by any of the exceptions given clause (A). (B) or (C) of Sec. 17(5)(a) - It is found that the eligibility for inputs tax credit on Demo Vehicles can not he decided on the basis of their capitalisation. or payment of GST at the time of their s....... + More
- 2021 (1) TMI 691 - AUTHORITY FOR ADVANCE RULING, HARYANA
Classification of services - Outdoor catering services or not - catering of food, banquet facilities and combination of both (as per requirement of the customer) in self owned marriage and party halls by Hotel Jewels (having all rooms below ₹ 7,500/1, Kunjpura Road, Karnal (A unit of Jewel Classic Hotels Pvt Ltd) - N/N. 20/2019 Dated 30th September 2019 - Eligibility to charge 5 % tax (as per Notification No. 20/2019 Central Tax (Rate) for providing outdoor catering at Hazuri Bagh (A party lawn & restaurant of M/s Jewel Classic Hotels Pvt. Ltd.) - treatment of pure agent services - additional arrangements (in addition to foods, beverages & renting of premises) such as flower decoration, DJ, Dance Floor, Special cutlery, Electric/electronics items, arranging food/beverages of specific vendors, to be excluded from value of sup....... + More
- 2021 (1) TMI 690 - AUTHORITY FOR ADVANCE RULING, HARYANA
Classification of supply - supply of services or not - expenses and salary paid by Wilhelm Fricke SE, Germany to the liaison office established in India - no consideration is charged/ paid - requirement of registration of Liaison Office or not - levy of CGST/SGST/IGST on reimbursement received from HO - HELD THAT:- The HO in Germany reimburses the expenses incurred by the applicant for their operations in India which are in the nature of salary, rent, security, electricity, travelling etc. The applicant does not have any other source of income and it is solely dependent on the HO for all the expenses incurred by the applicant, which are subsequently reimbursed by the HO. Therefore the HO and Liaison Office cannot be treated as separate persons. Since, HO and Liaison Office cannot be treated as separate persons, there cannot be any flow of....... + More
- 2021 (1) TMI 648 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of services - services of Electroplating surface coating and Electroless nickel plating provided by the applicant - service supplied by the applicant would fall under (id) or (ii) of Entry No.26 of Notification No.11/2017-Central Tax(Rate) dated 28.06.2017 as amended or otherwise? - rate of GST. HELD THAT:- The processes results in the formation of a coating on the materials/metals on which it is carried out. Also, as per the submission of the applicant, the coating done by carrying out the aforementioned processes enhances the durability of the materials/metals to some extent. However, as per the data available online, electroplating changes the chemical, physical, and mechanical properties of the workpiece. An example of a chemical change is when nickel plating improves corrosion resistance. An example of a physical chang....... + More
- 2021 (1) TMI 647 - SC ORDER
Constitutional validity of levy of IGST on Ocean Freight - Ultra Vires provisions - Reverse charge - Levy tax twice - once levy of customs duty on imported goods, second IGST on ocean freight - estimated component of the Ocean Freight paid for the transportation of the goods by the foreign seller - N/N. 8 of 2017-Integrated Tax (Rate) dated 28th June 2017 - it was held by High Court that No tax is leviable under the Integrated Goods and Services Tax Act, 2007, on the ocean freight for the services provided by a person located in a non-taxable territory by way of transportation of goods by a vessel from a place outside India upto the customs station of clearance in India and the levy and collection of tax of such ocean freight under the impugned Notifications is not permissible in law. HELD THAT:- Issue notice, returnable in eight weeks.
- 2021 (1) TMI 646 - PUNJAB & HARYANA HIGH COURT
Validity of provisional attachment order - Section 83 of the Central GST Act, 2017 - HELD THAT:- In compliance to the order, learned counsel for the respondents has placed on record order dated 05.01.2021 passed by respondent No.1, whereby Loan Account of petitioner bearing No.34410423938 maintained in State Bank of India has been released and objections raised by the petitioner stand rejected - In compliance to the aforesaid reproduced order, learned counsel for the respondents has placed on record order dated 05.01.2021 passed by respondent No.1, whereby Loan Account of petitioner bearing No.34410423938 maintained in State Bank of India has been released and objections raised by the petitioner stand rejected another petition. The petition is disposed of as having been rendered infructuous.
- 2021 (1) TMI 645 - KERALA HIGH COURT
Principles of Natural Justice - petitioner has demonstrated that the petitioner was noticed on wrong address - HELD THAT:- Noticing the petitioner on the wrong address is against principles of natural justice. The order inviting adverse civil consequences was passed without hearing the petitioner herein because of issuance of notice on wrong address. The matter is remitted back to the 1st respondent for fresh hearing - Petition allowed by way of remand.
- 2021 (1) TMI 644 - GUJARAT HIGH COURT
Seeking direction directing the respondents for the extension of the last date of filing the GSTR & GSTR 9C - direction to respondents to grant relief of waiver of late fees or penalty for filing the GSTR & GSTR 9C beyond the last date as prescribed under the section 47 of the CGST Act, 2017 - Constitutional right of Natural justice - HELD THAT:- In our opinion, no case worth the name is made out. Application rejected.
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