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Showing 481 to 500 of 1551 Records

• 2024 (2) TMI 1071
  

  Seeking grant of bail - availment of fake ITC - issuance of fake bills from seven firms managed by him and taking ITC through fake bills issued by fake firms created - HELD THAT:- The allegation in the charge sheet itself speaks and states that accused-petitioner has generated the fake ITCs of Rs. 20,28,40,841/-. It is settled law that economic offences constitute a class apart and required to be scanned with a different approach in the matter of bail. In the matter of Ratnambar Kaushik [2022 (12) TMI 263 - SUPREME COURT], the facts were entirely different and that was not a case of generating the fake ITC. In that case, goods were supplied without paying the CGST. In the present case, the facts are entirely different.

  The Hon’ble Apex Court in the matter of Lalit Goyal [2022 (8) TMI 1319 - SC ORDER] dismissed the bail application of the petitioner. In the matter of Lalit Goyal, it was alleged that petitioner Lalit Goyal and other persons had made various fake firms and claimed Input Tax Credit of Rs. 18.91 Crores without any transportation of goods. In that case, co-ordinate Bench of this Court in S.B. Criminal Misc. Bail Application No.13042/2021 dated 07.09.2021 [2021 (9) TMI 1347 - RAJASTHAN HIGH COURT] dismissed the bail application of the petitioner and in SLP vide order dated 26.08.2022 [2022 (8) TMI 1319 - SC ORDER], the Hon’ble Apex Court dismissed the Special Leave Petition, therefore, considering the gravity of the offence, so also, that petitioner has taken a fake Input Tax Credit (ITC) worth of Rs. 20,28,40,841/-, the accused-petitioner is not enlarged on bail.

  The bail application of accused-petitioner under Section 439 Cr.P.C. is dismissed.

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• 2024 (2) TMI 1070
  

  Principles of natural justice - SCN was uploaded on the portal in the category of ‘Additional Notices’ which were not easily accessible - Petitioner prays that one opportunity be granted to the petitioner to respond to the Show Cause Notice and an opportunity of a personal hearing be also given - HELD THAT:- Perusal of the impugned order shows that the impugned order categorically records that the tax payer has not replied or appeared in person. Consequently, the petitioner needs to be granted one opportunity to respond to the Show Cause Notice and thereafter, the Show Cause Notice to be re-adjudicated.

  Respondent shall open the portal to enable the petitioner to file a response to the said Show Cause Notice dated 24.09.2023 which shall be filed within a period of 30 days - the impugned order is set aside - petition disposed off.

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• 2024 (2) TMI 1069
  

  Maintainability of appeal - appeal filed by the petitioner was dismissed on the ground of limitation, as the same was filed approximately 66 days beyond the date of limitation - HELD THAT:- Section 107 of the GST Act prescribes a specific limitation period within which appeals against certain decisions must be filed. This limitation period is integral to the functioning of the appellate mechanism under the GST Act and reflects the legislative intent to expedite the resolution of tax disputes. By imposing a time limit on the filling of appeals, Section 107 aims to prevent undue delayed in the adjudication process and promote the efficient administration of the GST regime. On the other hand, Section 5 of the Limitation Act provides for the extension of prescribed periods in certain exceptional circumstances, such as when sufficient cause is shown for the delay.

  In analyzing the conflicting interpretations concerning the exclusion of Section 5 of the Limitation Act as far as Section 107 of the GST Act is concerned, it is essential to consider the rationale behind the exclusion of the Limitation Act in certain special statues, particularly in the context of taxation. Tax laws are often characterized by strict procedural requirements and time-bound deadlines, reflecting the need for expeditious resolution of tax disputes to ensure revenue certainty and fiscal stability.

  Taxing statutes like the GST Act embody a comprehensive framework with specific limitation provisions tailored to expedite the resolution of tax-related matters. Section 107 of the GST Act, operates as a complete code in itself, explicitly delineating limitation periods for filing appeals and implicitly excluding the application of general limitation provisions such as Section 5 of the Limitation Act.

  The present writ petition is without any merit and is dismissed.

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• 2024 (2) TMI 1068
  

  Appeal dismissed on the ground of limitation - cancellation of registration of the Petitioner with retrospective effect - HELD THAT:- In terms of Section 29(2) of the Act, the proper officer may cancel the GST registration of a person from such date including any retrospective date, as he may deem fit if the circumstances set out in the said sub-section are satisfied. Registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit to do so. Such satisfaction cannot be subjective but must be based on some objective criteria.

  It is important to note that, according to the respondent, one of the consequences for cancelling a taxpayer’s registration with retrospective effect is that the taxpayer’s customers are denied the input tax credit availed in respect of the supplies made by the tax payer during such period. Although, we do not consider it apposite to examine this aspect but assuming that the respondent’s contention in required to consider this aspect while passing any order for cancellation of GST registration with retrospective effect. Thus, a taxpayer's registration can be cancelled with retrospective effect only where such consequences are intended and are warranted.

  The impugned show cause notice dated 09.01.2021, order of cancellation dated 27.01.2021 and the order in appeal dated 28.04.2023 are accordingly set aside. GST registration of the petitioner is restored, subject to petitioner filing requisite returns upto date - petition allowed.

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• 2024 (2) TMI 1067
  

  Appeal dismissed on the ground of limitation - cancellation of registration of the Petitioner with retrospective effect - HELD THAT:- In terms of Section 29(2) of the Act, the proper officer may cancel the GST registration of a person from such date including any retrospective date, as he may deem fit if the circumstances set out in the said sub-section are satisfied. Registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit to do so. Such satisfaction cannot be subjective but must be based on some objective criteria.

  It is important to note that, according to the respondent, one of the consequences for cancelling a taxpayer’s registration with retrospective effect is that the taxpayer’s customers are denied the input tax credit availed in respect of the supplies made by the tax payer during such period. Although, we do not consider it apposite to examine this aspect but assuming that the respondent’s contention in required to consider this aspect while passing any order for cancellation of GST registration with retrospective effect. Thus, a taxpayer's registration can be cancelled with retrospective effect only where such consequences are intended and are warranted.

  In view of the fact that Petitioner does not seek to carry on business or continue the registration, the impugned order dated 24.11.2020 is modified to the limited extent that registration shall now be treated as cancelled with effect from 14.08.2019 i.e., the date when the Show Cause Notice was issued.

  Petition disposed off.

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• 2024 (2) TMI 1066
  

  Refund of IGST - Constitutional Validity of section 96(2) of the RGST Act and section 96 of the CGST Act, section 99 of the CGST Act and Section 99 of the RGST Act, Entry 10 of the Impugned Notification dated 28.06.2017, proviso to section 5(1) of the IGST Act, 2017 - HELD THAT:- In the case of Mohit Minerals [2022 (5) TMI 968 - SUPREME COURT], Hon’ble Supreme Court, inter alia observed and directed Since the Indian importer is liable to pay IGST on the ‘composite supply’, comprising of supply of goods and supply of services of transportation, insurance, etc. in a CIF contract, a separate levy on the Indian importer for the ‘supply of services’ by the shipping line would be in violation of Section 8 of the CGST Act.

  The writ petition filed by the petitioner is disposed of in the light of the judgment in the case Mohit Minerals - the petitioner would be entitled to refund of the IGST paid by it - petition disposed off.

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• 2024 (2) TMI 1065
  

  Jurisdiction to issue SCN - issuance of multiple show-cause notices based on one single audit report - Section 65 (7) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Matter requires consideration - Issue notice. Issue notice of the stay application also - List the matter on 30.01.2024.

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• 2024 (2) TMI 1064
  

  Maintainability of petition - Delay in preferring the appeal - It is contended that the petitioner has already deposited 10% of the demanded tax amount before the first appellate authority and as there is no second appellate forum, this Court should entertain this writ petition - HELD THAT:- Since the petitioner wants to avail the remedy under the provisions of law by approaching 2nd appellate tribunal, which has not yet been constituted, as an interim measure subject to the Petitioner depositing entire tax demand within a period of fifteen days from today, the rest of the demand shall remain stayed during the pendency of the writ petition.

  List this matter along with M/S PRAVAT KUMAR CHOUDHURY AND OTHERS VERSUS ADDITIONAL STATE TAX OFFICER, CT & GST, CUTTACK AND OTHERS [2023 (11) TMI 1014 - ORISSA HIGH COURT] on the date fixed therein.

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• 2024 (2) TMI 1063
  

  Condonation of delay of 8 days in filing the application for revocation - delay caused due to the delay in Aadhar verification - HELD THAT:- This Court is satisfied with the submissions and the reasons stated in the affidavit filed in support of the petition and the delay of 8 days is condonable. Accordingly, the delay is condoned and hence, this Court is inclined to set aside the impugned order.

  This writ petition is allowed and the impugned order dated 07.09.2023 is hereby set aside.

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• 2024 (2) TMI 1062
  

  Maintainability of petition - availability of alternative remedy - petitioner submits that the petitioner is unable to avail of the remedy before the Appellate Tribunal because of non-constitution thereof and he would make the payment as per the provisions as contained in Section 112 of subsection (8) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Accordingly, it is directed that till the next date of hearing, subject to deposit of the amount by the petitioner under Section 112 of sub-section (8), the recovery proceedings for the balance amount of the disputed amount shall be deemed to be stayed till the next date of hearing.

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• 2024 (2) TMI 1061
  

  Classification of goods - Crackle manufactured and supplied by the appellant containing the ingredients sugar, cashew nuts, butter, liquid glucose and other permitted flavours - classified under SI. No. 32AA of Schedule -III (sic) of Notification No. 1/2017-Central Tax (Rate) as Sugar Boiled Confectionery, chargeable to tax at the rate of 12% or not - whether the product "Crackle" is a sugar boiled confectionery? - HELD THAT:- As per the Appellant, the main ingredients of the product is "Sugar" @ 68% to 72%, Cashew Nuts accounts for 28% to 30% followed in a small measure, butter and Glucose. The description of the product manufactured by the Appellant and that described in the FSSAI Regulations and Indian Standard 1008:2024 support the claim of the Appellant that the product "Crackle" manufactured by them is a "Sugar Boiled Confectionery". It must be stated that this Authority is basing its findings on the submissions and literature regarding the manufacturing process of "Crackle" as provided by the Appellant. Any suppression, misrepresentation of facts would be dealt with in terms of Section 104 of the CGST / SGST Act 2017.

  In the case at hand, there is a specific entry for "Sugar Boiled Confectionery" under SI. No. 32AA of Schedule -II of Notification No. 01/2017-CT(Rate). Based on the literature and claim made by the Appellant in their submissions, it is seen that the product "Crackle" would fall under the category of "Sugar Boiled Confectionery". As such, the product "Crackel" would rightly be classified under Schedule-II SI. No. 32AA chargeable to a tax rate of 12%.

  As regards the finding of the AAR in IN RE: M/S. SRI VENKATESWARA CASHEW CHIKKY MANUFACTURERS [2023 (9) TMI 162 - AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH] that only products generally meant for immediate consumption are to be classified under CH 1704, it is found that the same has an inherent flaw. If the said HS Explanatory provisions of immediate consumption is to be made applicable to "Crackle", then the same is equally applicable to all the products falling under Chapter Heading 1704 which are covered under Schedule -I, Schedule -II and Schedule -III as all these products are grouped under CH 1704. It cannot be said that products falling CH 1704 of Schedule -II only are hit by the said clause of immediate consumption and those falling under CH 1704 of Schedules I and III are not affected. Further, No alternative HSN was suggested by the AAR - the Committee opines that the Advance Ruling dated 26.05.2023 passed by the Authority for Advance Ruling for the State of Andhra Pradesh Is not in order. Therefore, the Committee sets aside the ruling pronounced in SRI VENKATESWARA CASHEW CHIKKY MANUFACTURERS.

  Thus, the product by name "Crackle" manufactured and supplied by the appellant containing the ingredients Sugar, Cashew Nuts, Butter, Liquid glucose and other permitted Flavours, should be classified under the Tariff Heading 1704 enumerated at Serial Number 32AA of Schedule -II (wrongly mentioned as Schedule-III) of Notification No. 01/2017-CT(Rate) as a Sugar Boiled Confectionery.

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• 2024 (2) TMI 1060
  

  Industrial consumer or institutional consumer? - Trading of Food grains, Sugars, Edible Oils etc. (unbranded) - Levy of GST on goods supplied by the applicant through the Nodal Agency - Hyderabad Agricultural Co-operative Association Limited (HACA) - HELD THAT:- The Department for Women, Children, Disabled & Senior Citizens in September 2022 has floated a tender for supply of Red Gram Dal Procurement through HACA who are nominated as nodal agency vide G.O. RT No. 69 dated 07/04/2017. The supply of Red Gram is meant for all the ICDS projects in the state. The HACA will call for tenders on behalf of the Women Dev. & Child Welfare Dept., for the supply of Red Gram Dall. HACA is an agency to provide service for the proper qualitative and timely supply of Red Gram Dall to above Department as per their norms/requirements. Thus HACA is an agent on behalf of The Department for Women, Children, Disabled & Senior Citizens who is the principal who as nominated HACA as a nodal agency for the specific purpose of calling for tenders on behalf of the principal and ensure proper qualitative and timely supply of Red Gram Dall.

  The Department for Women, Children, Disabled & Senior Citizens of the State of Telangana is buying packaged commodities, directly from the manufacturer or from wholesale dealers for use by that institution and not for commercial or trade purpose. Therefore the said department will qualify to be an institutional consumer as long as the following conditions are fulfilled: i. The packaged commodities are bearing a declaration ‘not for retail sale”, ii. The purchase is made directly from the manufacturer or from an importer or from wholesale dealer, iii. The purchase is made for use by that institution and not for commercial or trade purpose.

  The supplies made by the applicant will be exempt from CGST & SGST if made to the institutional consumer who is satisfying the above conditions.

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• 2024 (2) TMI 1059
  

  Classification of supply - supply of hiring services of air conditioning system and fire extinguishing system - Rate of CGST and SGST - to be charged under SAC Code 997314 or not - composite supply or mixed supply - eligibility of avail ITC - HELD THAT:- The hiring of air conditioning machine and fire extinguisher would attract tax @ 28% and @ 18% respectively being the same rate applicable for supply of such items and when such are supplied in conjunction with each other for a single price, the supply being a mixed supply would attract tax @ 28%. However, in the instant case, air conditioning system and the fire extinguishing systems which have been installed in the building have lost its character of a movable property and thereby cannot be regarded as goods.

  In COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD VERSUS SOLID & CORRECT ENGINEERING WORKS & ORS. [2010 (4) TMI 15 - SUPREME COURT] the Hon’ble Supreme Court of India observed that attachment of the plant in question with the help of nuts and bolts to a foundation intended to provide stability to the working of the plant and prevent vibration/wobble free operation does not qualify for being described as attached to the earth. The court further held that manufacture of the plants in question do not constitute annexation hence cannot be termed as immovable property.

  However, in the case at hand, there can be no dispute in this regard that the intention of annexation of air conditioning system and fire extinguishing system involves significant degree of permanence. Further, contrary to the observation made by the Hon’ble Apex court that ‘the plant can be moved and is indeed moved after the road construction or repair project’, air conditioning system and fire extinguishing system are not intended to be moved and indeed not moved after they are installed in the building.

  In the instant case, rate of tax on supply of hiring services of air conditioning system and fire extinguishing system would not be determined vide serial number 17(iii) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017. According to our view, each of the supplies would attract tax @ 18% under serial number 17(viii) of the said notification as leasing or rental services and therefore, the supply received by the applicant from TCGUIH, being a mixed supply, would also be taxable @ 18% i.e., supply which attracts the highest rate of tax.

  Whether the applicant is eligible to avail the credit of tax being paid by him to the supplier? - HELD THAT:- A registered person is eligible to avail credit of input tax if all the conditions laid down in section 16 of the GST Act get fulfilled and such credit is not restricted under sub-section (5) of section 17 of the Act ibid. - In the instant case, tax paid by the applicant on hiring charges is not restricted under sub-section (5) of section 17 of the Act. As a result, the applicant is entitled to take credit of input tax charged by his supplier namely TCGUIH subject to fulfillment of all the conditions under section 16 of the GST Act.

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• 2024 (2) TMI 1058
  

  Levy of GST - export of pre-packaged and labelled rice Up to 25 Kgs, to foreign buyer - supply of pre-packaged and labelled Rice up to 25 Kgs, to exporter on “bill to ship to” basis i.e., bill to exporter and ship to customs port, Exporter ultimately exports the rice to foreign buyer - supply of pre-packaged and labelled rice up to 25 Kgs, to the factory of exporter, Exporter will export the rice - HELD THAT:- Reference invited to the Notification no 06/2022 (CT Rate), dated 18th July 2022 wherein, GST has been made applicable on supply of “pre-packaged and labelled” commodities attracting provisions of Legal Metrology Act, 2009. The expression “pre-packaged and labelled” means a “pre-packaged commodity” as defined in clause (I) of Section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act 2009 (1 of 2010) and the rules made there under.

  In the instant case, the ultimate buyer is not present and the commodity is being prepacked for an unknown ultimate buyer. The buyer from the applicant is re-selling the same to another buyer be it export or indigenous. This advance ruling authority agrees with the observation regarding the applicability of GST on “pre-packaged and labelled” irrespective of the fact that whether it is for domestic sale or exported outside the country.

  Thus, GST will be applicable on all three issues.

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• 2024 (2) TMI 1057
  

  Maintainability of Advance Ruling application - no question is found to have been raised by the applicant - document is found to be a statement on “Auditors‟ comments on Emphasis of Matter in Independent Auditors‟ Report for Financial Year 2021-2022 and Management Reply against the comment thereto - Scope of Advance Ruling - HELD THAT:- In terms of clause (a) of section 95 of the GST Act, an advance ruling means a decision provided by this authority or the appellate authority, as the case may be, on matters or any questions specified in sub-section (2) of section 97 or sub-section (1) of section 100 of the GST Act in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. An application for obtaining an advance ruling is to be made on the common portal in FORM GST ARA-01.

  However, in the instant case, no question is found to have been raised by the applicant against the specified column of the application in FORM GST ARA-01. The applicant has enclosed an annexure with the application. The applicant, even in the said document so annexed, has not stated any questions on which the advance ruling is sought. The said document is found to be a statement on “Auditors‟ comments on Emphasis of Matter in Independent Auditors‟ Report for Financial Year 2021-2022 and Management Reply against the comment thereto.”

  There cannot be any reason to admit the application. The application, therefore, is rejected.

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• 2024 (2) TMI 1056
  

  Classification of supply - composite supply or not - Carbon credit trading - Support services to agriculture, forestry, fishing, animal husbandry as provided in the Sl. No. 24 of Notification 11/2017-Central Tax (Rate) dated June 28, 2017 (as amended time to time) having SAC code 9986 - whether taxable rate applicable would be NIL in term no. 24 of Notification 11/2017-Central Tax (Rate) dated June 28, 2017? - HELD THAT:- The appellant's role in carbon credit trading is a complicated legal situation. Resolving this matter requires careful use of legal principles, taking into account all the details of what the appellant is doing within the broader legal and regulatory context resulting in outcome of them not getting the exemption under support services. This legislative interpretation underscores the importance of ascertaining the specific characteristics and nature of carbon credits to determine their GST status accurately.

  It is pertinent to note that the services said to have been undertaken by the appellant are nowhere in tune with the agricultural support services and are mostly independent activities.

  The worker or activities undertaken by the appellant as per agreement viz., project during doesn’t fall under the support services to agriculture under SI. No.2 4 of Heading 9986 of Notification No. 11/2017-Central Tax(Rate), dated 28th June, 2017.

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• 2024 (2) TMI 1055
  

  Requirement of GST registration - dealing in brokerage of agricultural produce which is exempt - requirement to discharge GST - Rate of GST - HELD THAT:- In the instant case the applicant is involved in processing of the agricultural produce such as de-husking or splitting of the pulses to make the product marketable. Pulses commonly known as dal are obtained after dehusking or splitting or both. The process of de-husking or splitting is usually not carried out by farmers or at farm level but by the pulse millers. Therefore pulses (dehusked or split) are also not agricultural produce. However whole pulse grains such as whole gram, rajma etc. are covered in the definition of agricultural produce - It is clarified that processed pulses fall outside the definition of agricultural produce given in notification No. 11/2017-CT (Rate) and 12/2017-CT(Rate) and corresponding notifications issued under IGST and SGST Acts and therefore the exemption from GST is not available to them.

  Commission and brokerage - HELD THAT:- “Commission typically refers to income earned by a person for arranging a transaction between two parties and earning a percentage of the sales proceeds. The commission earned in such a scenario is taxable under GST as a service at 18%,” GST registration applies to all commission and brokerage income irrespective of the turnover limits of the taxpayer “Persons who make taxable supplies of goods or services or both on behalf of other taxable persons whether as an agent or not are required to take registration regardless of turnover - In the instant case the applicant is involved in the processing of the products and also facilitates the transactions between buyer and seller and collects brokerage charges. Therefore the applicant is required to obtain registration as well has to pay CGST @ 9% and SGST @ 9% as per notification 11/2017-central Tax (Rate) dated 28.06.2017 given below, irrespective of whether the goods involved in the transaction are exempted or taxable under GST.

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• 2024 (2) TMI 1054
  

  Levy of GST - Supply or not - compensation amounts such as liquidated damages/trade settlement/damages collected from the customers for non-performing of contractual obligations or breach of the contract - HSN Code applicable and the rate of GST applicable - restriction of input tax Credit of common services under 42 & 43 of CGST/APGST Rules, 2017 - HELD THAT:- In the present case the customers are paying certain amount to the applicant. The amount so paid is neither ad-hoc, unconditional nor at the whims of any customer nor the appellant. There is a clear mathematical formula as to calculation of such amount and the conditions/scenarios contingent upon which the amounts are payable are clearly narrated in the agreement itself.

  The circular issued by CBIC vide circular No. 178/10/2022-GST Dtd. 03/08/2022 is only meant to clarify the position of law and shall be applied reasonably having regard to the facts of the case. The circular had clearly mentioned, Inter alia, vide para 7.1.6 that “Therefore, such payments, even though they may be referred to as fine or penalty, are actually payments that amount to consideration for supply, and are subject to GST, in cases where such supply is taxable. Since these supplies are ancillary to the principal supply for which the contract is signed, they shall be eligible to be assessed as the principal supply, as discussed in detail in the later paragraphs. Naturally, such payments will not be taxable if the principal supply is exempt.

  In the light of section 7 read with definition of consideration u/s 2(31) compensation amounts paid by defaulting party to the non-defaulting party for tolerating the act of non performance or breach of contract have to be treated as consideration for tolerating of an act or a situation under an agreement and hence such an activity constitutes supply of service and the compensation amounts such as liquidity damages are exigible to tax under CGST @ 9% and SGST @9% each under the chapter head 9997 at serial no. 35 of Notification No. 11/2017- Central/State tax rate.

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• 2024 (2) TMI 1053
  

  Classification of goods - original car seat covers which are manufactured and designed to permanently fit over the raw foam seat of the vehicle by the OEMs as well as the seat manufactures who further sell to OEMs and are sold with me vehicle as an essential and integral of part of seat is classifiable under HSN 9401 as “Seats (other than those of heading 9402) whether or not convertible into beds, and parts thereof other than seats of kind used for aircraft” or not - HELD THAT:- Permanent Seats, herein referred to as such, are explicitly designated for exclusive utilization within a specified motor vehicle, thereby serving a specialized function meticulously aligned with the precise design and manufacturing specifications of said particular vehicle. The nomenclature “permanent seat cover” is employed to underscore the highly specialized nature of these seating arrangements, exemplifying a bespoke creation characterized by an assiduous focus on detail, ensuring seamless integration with the intended motor vehicle.

  It is paramount to recognize that Permanent Seats transcend mere functional contributions to the overall operation of the motor vehicle; they assume a pivotal role in guaranteeing that each seat is purposefully tailored for the precise vehicle with which it is affiliated. This meticulous alignment serves as a safeguard, preserving the structural Integrity and performance parameters of the motor vehicle In Its entirety.

  The original car seat covers which are manufactured and designed to permanently fit over the raw foam seat of the vehicles by the OEMs as well as the seat manufacturers who further sell to OEMs and are sold with the vehicle as an essential and integral part of seat is classifiable under HSN 8708 and is liable to pay @ 28%(CGST @ 14%+SGST @ 14%).

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• 2024 (2) TMI 1052
  

  Classification of goods (micronutrient Fertilisers) - Mangala Borosan - Mangala G1 - Classifiable under Chapter Heading 3105 as Fertilisers or not - HELD THAT:- The determination to classify the product under 28332990 is fortified by a meticulous examination of relevant scholarly works. In contrast to its characterization as a blend of micronutrients, the product unequivocally comprises inorganic chemicals. This classification aligns seamlessly with the delineated characteristics in the relevant code, accentuating the importance of its predominantly sulphate-centric constitution. This classification not only mirrors the inherent qualities of the product but also ensures precise alignment within the regulatory framework.

  The product’s classification under 28332990 is substantiated by Its composition, as expounded in existing literature. The absence of micronutrient blends and the prevalence of inorganic chemicals, specifically sulphates, underscore its appropriateness for placement within this specific classification. This thorough assessment facilitates a nuanced understanding of the produces nature and contributes to Its compliance with regulatory standards.

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