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GST - Case Laws
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- 2021 (1) TMI 545 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Levy of GST - Healthcare services or not - pathology or diagnostic services supply to the client who is researcher - particular thing done by the applicant with respect to services - pathology or diagnostic services supplied to clinical research organization including govt. body for their business activities (including survey of particular thing pertaining to health care service) - taxable supply of services or not. Whether pathology or diagnostic services provided to the client researcher is liable to pay GST or otherwise? - HELD THAT:- The applicant is clinical establishment engaged in diagnostic services such as clinical biochemistry, micro biology, Hematology, clinical pathology etc.; rendering services through qualified Pathologist, qualified laboratory technician, paramedical technician and Doctors; that they are solely responsible ....... + More
- 2021 (1) TMI 544 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of supply - contract with SPG Prints Austria GMBH (SPA) to provide particular services to customers of SPA in India, as per SPA’s instruction - individual supply or composite supply of service? - whether the specified transaction of the Applicant is to be reckoned as being provided to SPA or to the customers of SPA located in India? - whether the specified transaction of the Applicant could be categorized as that of an “intermediary” as per Section 2(13) of The Integrated Goods and Service Tax Act, 2017? - Export of service as per Section 2(6) of The Integrated Goods and Services Tax Act, 2017. Whether, in the facts and circumstances, the specified transaction of the Applicant should be categorized as individual supply or composite supply of service as per the Central Goods and Services Tax Act, 2017 and t....... + More
- 2021 (1) TMI 543 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of goods - HSN Code - Organic Manure - Bio-fertilizers - Granulated Nutrient Mixture - Phosphatic Rich Fertilizers - whether these products are correctly classifiable under Sub-heading nos. 3101, 3101, 3102 & 3105, respectively? - Benefit of N/N. 01/2017-Central Tax (Rate) dated 28.06.2017. Organic Manure - HELD THAT:- The ingredients viz. Sulphur Powder, Rock Phosphate and Bentonite, Gypsum, Potassium Humate and Bio-Fulvic are certainly not covered under the Animal or Vegetable products. For the product to be covered under Chapter head 3101 it is of vital importance that the product should necessarily be either direct animal or vegetable fertilisers such as ‘manure’ whether mixed together and chemically treated or otherwise and those obtained by mixing or chemical treatment of animal or vegetable products -....... + More
- 2021 (1) TMI 542 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of goods - GST rate - water chillar plants supplied by the applicant for use in the warships, vessel and submarines to be deployed by the Indian Navy - benefit of Notification No. 01/2017-IT (Rate), S. No. 252 - Composite supply or not - HELD THAT:- In the proposed activity, the major part is supply of goods viz. Compressor, Fan Condenser, Evaporator, Centrifugal Pump with motor, Electrical Panel, Chilled Water piping/Hoses and mobile trolley etc. These goods are to be delivered to the applicant to provide services of installation, testing & commissioning of the “Trailer Mounted 160TR Chilled Water Plant” at the Naval Dockyard (Vishakhapatnam). Without these goods, the services cannot be supplied by the applicant and, therefore, we find that the goods and services are supplied as a combination and in conjunc....... + More
- 2021 (1) TMI 541 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of goods - HSN Code - product Non-Woven Bags manufactured through the intermediate product, Non-Woven Fabrics - classifiable under Heading No. 6305 or under Heading 3923 or otherwise? - exemption under Notification No.1/2017-C.T. (Rate) and 01/2017-I.T. (Rate) dated 28.06.2017, as amended - HELD THAT:- The applicant is engaged in manufacturing of Polypropylene Non-Woven Bags through the intermediate product, i.e. Non-Woven Fabrics manufactured from Fiber grade poly propylene granules by adopting the Spun Bond technology. In this technology, poly propylene granules are fed to the hopper and passed through extruder at certain temperature. The melted material after filtering passed through the spinning unit to obtain a continuous single filament. The said filaments are then subject to lying on the continuous web and under cont....... + More
- 2021 (1) TMI 540 - AUTHORITY FOR ADVANCE RULING, HARYANA
Classification of supply - Composite supply or not - EPC contract for complete design, engineering, manufacture, procurement, testing, inspection and complete erection and commissioning of solar power generating system (SPGS) - supply of PV Modules/Inverters or any supply covered under Chapter Heading 84, 85 or 94 of the Central Tax Notification, principal supply or not - In case, the Principal Supply be treated as 'supply of PV Modules/Inverters' or any other supply covered under Chapter Heading 84, 85 or 94 of Central Tax Notification, whether the concessional rate of 5% be applicable on the entire value of the contract i.e. supply of SPGS? HELD THAT:- The applicant Hero Solar Energy Pvt. Ltd. is engaged in the business of setting up of Solar Power Generating System (SPGS) on turnkey basis. Turnkey project is a project whereby t....... + More
- 2021 (1) TMI 539 - AUTHORITY FOR ADVANCE RULING, HARYANA
Works Contract - Composite supply or not - works contract involving pre dominantly earth work i.e. constituting more than 75% of the value of work in contract provided to Central Government, State Government, Union Territory, Local authority, a government authority or a Government Entity having GST rate of 5% applicable to the applicant - Serial No. 3 of N/N. 31/2017-Central Tax (Rate) dated 13th October, 2017? HELD THAT:- The applicability of the notification no. 31/2017 on the present contract of the applicant, the nature of work needs to be examined. The term “Earth Work” has not been defined under any GST provisions. The Webster Dictionary defines Earth Work as “an embankment or construction made of earth specially one used as a field fortification. The Collins dictionary defines Earth Work as “excavation of ea....... + More
- 2021 (1) TMI 538 - AUTHORITY FOR ADVANCE RULING, HARYANA
Composite supply of goods and services - Work Contract allotted by Public Health Department, Government of Haryana - Operation & maintenance of structures/components, Staff Quarters, Pump Chamber, Boundary Wall, Distribution System, Tube wells, Pumping Machinery, OHSR etc under Water Supply Scheme, Samalkha Town, Haryana - Operation & maintenance of various sizes of sewer lines, repair of civil structures, supply of consumables etc., qualify to be a composite supply of goods and services - applicability of Sl. No. 3A of Notification No. 12/2017-CT (Rate), dated 28.06.2017 as amended by Notification No. 2/2018-CT, dated 25.01.2018 - deduction of TDS - whether service recipient, Public Health Department, State of Haryana, is required to deduct TDS under Section 51 of the CGST Act, 2017 given the fact that as per applicant's vers....... + More
- 2021 (1) TMI 499 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL
Input tax credit (ITC) on the inward supply of works contract service - outward supply is also works contract service - Interpretation of section 17(5) (c) & (d) of the GST Act - applicant submits that the said sub-section prohibits the recipient from claiming input tax credit on the inward supplies of the goods and services listed in the clauses - HELD THAT:- The term ‘supply’ includes both ‘inward’ and ‘outward’ supplies. If a person makes a supply, it refers to an outward supply. If the taxable person claims or is prohibited from claiming the input tax credit in respect of a supply, it refers to an inward supply. Each of the clauses of section 17(5) of the GST Act describes the supply of a class of goods or services. The input tax credit shall not be available in respect of any of the supplies li....... + More
- 2021 (1) TMI 498 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of goods - rate of tax - HSN Code - Agro Waste Thermic Fluid Heater or Boiler and parts thereof - applicability of Sl. No.234 of Schedule I to Notification No.1/2017-Central Tax (Rate), dated 28.06.2017 and corresponding notifications issued under State GST law and IGST Act - HELD THAT:- As per the functioning/working of the impugned product, it is an energy generation device, which merits classification in Chapter heading 8402 of the First Schedule to the Customs Act, 1975 - the impugned product is classifiable under heading 8402 19 19 of the First Schedule to the Customs Tariff Act, 1975, being a Thermic Fluid Heater or Boiler. The Notification No.1/2017-Central Tax (Rate) dated 28.06.2017, as amended is relevant to the matter. This Notification has six Schedules wherein the listed goods attract the rate of CGST applicabl....... + More
- 2021 (1) TMI 497 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Exemption from GST - service of transportation of goods from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (where the Mother Vessels are anchored) or vice versa - transportation of goods on other waterway of any inland water defined in clause(b) of Section 2 of the Inland Vessels Act, 1917 - Clause (b) of Entry No.18 of the Notification No.12/2017-Central Tax (Rate) dated 28th June, 2017 - Whether the service of above transportation fall within area as defined in ‘Inland waterways’? HELD THAT:- The 1st category of the term “inland water” comprises of “any canal, river, lake or other navigable water within a state”, as mentioned herein above. According to this, waterways on any canal, river, lake or other navigable water within a state, will be a part of “Other waterway on an....... + More
- 2021 (1) TMI 496 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Plant and machinery or not - LNG Jetties proposed to be built by the applicant - input tax credit - Section 16 read with Section 17 of Section 16 of the Central Goods and Services Tax Act, 2017 read with the Gujarat Goods and Services Tax Act, 2017. Whether in terms of Section 17 of the CGST Act, 2017 read with GGST Act, 2017, the LNG jetties proposed to be built by the applicant can be said to be covered within expression ‘plant and machinery’ as foundation to equipment, apparatus, machinery to be installed on it? Whether as per Section 16 read with Section 17 of the said Acts, the applicant can accordingly avail ‘input tax credit’ of GST paid in inputs, input services as well as capital goods procured for the purpose of building the LNG jetties? HELD THAT:- Applicant have entered into a Concession Agreement with ....... + More
- 2021 (1) TMI 495 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of supply - rate of GST - HSN Code - supply to be made by the applicant of Wear Plates and Tamping Tools as manufactured specifically as per RDSO Drawing directly to the Railway Authorities as per the Order received from M/s Trio Enterprise - fall under HSN 86040000 & classified under Chapter 86 and should be taxed GST @ 5% or otherwise? - HELD THAT:- The applicant is having factory at Survey No. 428/1, Village-Nana Fofalia, Dabhol, Vadodara, Gujarat-391210, engaged in the manufacture of Wear plats & Tampering tools. The ‘Wear Plates’ and the ‘Tamping Tools' are used in the Ballast Cleaning Machine and the Tie Tamping Machine, respectively. These machines are used for the servicing and maintenance of the railway track lines - Further, we have also perused the photographs of both the products, v....... + More
- 2021 (1) TMI 494 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Levy of GST - Service of catalyst to facilitate development of scientific temper among students - requirement of GST registration - Educational institute or not - applicant, therefore, requested to consider science education imparted by Community Science Centres as an integral and important support to formal education system in raising the quality of science education and include it in the definition of ‘education institute’ - HELD THAT:- Vikram A Sarabhai Community Science Centre was established by India’s renowned Scientist, Dr. Vikram Sarabhai in 1966 to take students, from both school and college, out of the rigid framework of textbook and encourage them to think, explore and crate. It is a pioneering community science centre, conducting innovative programmes for improving quality of science education, its populariza....... + More
- 2021 (1) TMI 493 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of supply - composite supply or mixed supply? - trading activity of Grated Supari, Lime and Tobacco by putting them together in a transparent plastic pouch for the sake of easy carry by the customer - whether the delivery of the 3 items Grated Supari, Lime and Tobacco put together in a transparent plastic pouch by the applicant for the sake of easy carry by the customer will be treated as mixed supply or otherwise? - HELD THAT:- Gutkha, which in itself is a combination of grated supari, slaked lime, chewing tobacco and some other flavouring ingredients is similar in nature to the combination mentioned hereinabove. Gutkha is an item which is easily available in the open market, is widely popular across the country and consumed by crores of people across the length and breadth of India. Thus, it can be said that the combinati....... + More
- 2021 (1) TMI 492 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of goods - seat adjuster - Whether the product merits classification under Serial No.170 as per Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 or under Serial No.435A of Notification No.1/2017-Central Tax(Rate) dated 28.06.2017 as amended by Notification No.41/2017-Central Tax(Rate) dated 14.11.2017? HELD THAT:- On going through the definitions of ‘parts’ and ‘accessories’, it ca be said that ‘parts’ are an amount or section which when combined with others, makes up the whole of something. In other words, a 'part' is an essential component of the whole without which the whole cannot be complete or cannot function. Further, as per definition, ‘accessories’ are different from parts, as it is not an essential component of the whole without which the whole cann....... + More
- 2021 (1) TMI 491 - BOMBAY HIGH COURT
Legality and validity of the best judgment assessment orders - Cancellation of registration of petitioner - Cancellation of registration has been challenged on the ground that it does not indicate or acknowledge payment of GST to the tune of ₹ 10,25,800.00 by the petitioner - section 62(1) of the Maharashtra Goods and Services Tax Act, 2017 covering the period from March, 2020 upto October, 2020 - HELD THAT:- Impugned cancellation of registration dated 24.12.2020 is hereby stayed. Further, no coercive steps further to the best judgment assessments shall be taken against the petitioner in the meanwhile. Stand over to 16.03.2021.
- 2021 (1) TMI 490 - GUJARAT HIGH COURT
Confiscation - appeal under Section 107 of the GST Act has been filed by the writ-applicant against the final order of confiscation or not - status of such appeal - any application under Section 67(6) of the Act is filed or not, for the provisional release of the goods, pending the appeal - deposit of 10% amount made or not - HELD THAT:- Mr. Dave, shall seek the necessary information as regards the above and assist this Court on the next date of hearing. Post it on 13.1.2021 on top of the Board.
- 2021 (1) TMI 489 - TRIPURA HIGH COURT
Imposition of penalty under Section 122(xiv) of the CGST Act - detention of goods and vehicle on the ground that vehicle was not carrying the valid e-way bill - whether the Superintendent of State Tax has exceeded his jurisdiction in imposing the penalty? - HELD THAT:- For the breach which falls under Section 122(xiv), the penalty is fixed @₹ 10,000/-. So far the penalty for an amount equivalent to tax is concerned those are for the incidents when the tax is sought to be evaded or not deducted under Section 51 etc. The other incidences as cataloged in Section 122 of the CGST Act are not relevant to the present case and as such we are of the firm view that the Superintendent of State Tax has exceeded his jurisdiction while imposing the penalty. The penalty would have been ₹ 10,000/-. As there is no dispute about the tax, we wil....... + More
- 2021 (1) TMI 436 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Benefit of exemption from GST - Pure service - services of providing Para-medical Administrative, Technical and other Staff on Outsource basis to Seth L.G. General Municipal Hospital - ‘Central Government’ or ‘State Government’ or ‘Local authority’ or ‘Governmental authority’ or ‘Government entity. - HELD THAT:- The applicant has provided Man Power Supply Agency Services to Seth L.G. General Municipal Hospital. The applicant regularly places their contract service bill with 9% CGST & 9% SGST. However, Seth L.G. General Municipal Hospital are not ready to pay GST and responded that they are not in category to pay GST. There is exemption to service to Municipality under Article 243W & Panchayat under Article 243G - as per Serial No 3 of the Notification No. 12/2017- Central Tax (....... + More
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