Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights May 2020 Year 2020 This

Profiteering - Fly Ash Blocks supplied by the Respondent - ...


Company Violated CGST Act Section 171 by Not Passing Tax Cut Benefits on Fly Ash Blocks to Consumers.

May 13, 2020

Case Laws     GST     NAPA

Profiteering - Fly Ash Blocks supplied by the Respondent - allegation that the benefit of reduction in the rate of tax not passed on and instead increased the unit base price - contravention of section 171 of CGST Act - Allegation found to be proved.

View Source

 


 

You may also like:

  1. Fly Ash Blocks are classifiable under Entry No. 225B of Schedule-I, attracting a GST rate of 5%, as per the clarification issued by Circular No. 179/11/2022-GST dated 03....

  2. Classification of goods - rate of GST - supply of Fly Ash Bricks - Fly Ash Blocks - since the ‘Fly Ash Bricks’ (containing 60% fly ash content) manufactured and supplied...

  3. Classification of goods - the ‘Fly Ash Bricks’ manufactured by the applicant does not find mention in any of the Schedules of the said notification from 15.11.2017...

  4. Classification of services - cleaning services or GTA Services - The evacuation of ‘fly ash’ is required to continue the industrial activity. Unless the accumulated fly...

  5. Irregular availment of CENVAT Credit - input services - transport service of Fly Ash - The removal of coal Fly Ash is one of the necessity for running of the captive...

  6. Levy of Service Tax - Cleaning Activity - removal of fly ash from the pond - The Respondent is not clearing the fly ash with the objective of cleaning the pond or free...

  7. Duty demand - Fly ash - Marketability of fly ash - Merely because fly ash is marketed, it cannot be concluded that fly ash is “manufactured goods” - AT

  8. Levy of duty - fly ash bricks - various sales invoice of the impugned goods clearly mention them as ‘fly ash bricks’. Admittedly in the common trade parlance the product...

  9. Business Support Servcie - Infrastructural support service - Removal of fly ash - removal of Fly ash as per rate of the order of Government of Tamil Nadu would not...

  10. Benefit of exemption - fly ash - actual user condition - This is a matter of doubt and the benefit of doubt must go in favour of the Revenue and against the assessee.

  11. Profiteering - allegation is that the benefit of reduction on the ITC not passed on by way of commensurate reduction in the price - The Respondent cannot deny the...

  12. Duty demand - Duty on fly ash - the appellant is not selling the fly ash and the appellant offered the same free to any person who was ready to lift the same. The...

  13. In a case concerning the notice issued u/s 74 of the OGST Act for testing fly ash bricks, the High Court held that since the components of fly ash bricks are under...

  14. The respondent resorted to profiteering by not passing on the benefit of GST rate reduction on cinema tickets, realizing an additional Rs. 4,65,549 from recipients. As...

  15. Profiteering - restaurant service - reduction in rate of GST - every recipient/ customer is entitled to the benefit of the tax rate reduction by way of reduced prices...

 

Quick Updates:Latest Updates