Recent GST Judgments – Part 1

By | July 8, 2018
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(Last Updated On: July 14, 2018)

Contents

Recent GST Judgments -Part 1

We have compiled recent GST judgments

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GST on Rakhi Clarified by WEST BENGAL AAR

GST on Rakhi ? The Applicant has to classify the goods “Rakhi” as per its constituent materials in accordance with Rule 3(c) of Rules for Interpretation of the Customs Tariff Act, 1975, as laid down in Explanatory Notes (iv) of Notification No 1/2017-CT(Rate) dated 28.06.2017 (Note (v) of 1125 –FT dated 28/06/2017 of State Tax).… Read More »

Do expeditious adjudication for release of detained goods under GST : KERALA HC

HIGH COURT OF KERALA Ajith A.R. v. State Tax Officer, Trivandrum P.B. SURESH KUMAR, J. W.P. (C) NO. 16378 OF 2018 MAY  23, 2018 M.R. Sarin, Adv. for the Petitioner. V.K. Shamsudeen, Sr. Govt. Pleader for the Respondent. JUDGMENT   1. Petitioner seeks release of the goods detained by the first respondent under Section 129 of the Central Goods… Read More »

GST Appeal due to delay couldn’t be dismissed if No Appellate Authority constituted: HC

HIGH COURT OF PUNJAB AND HARYANA R.S. Steel Traders v. State of Haryana RAJESH BINDAL AND DEEPAK SIBAL, JJ. CWP NO. 27168 OF 2017 MAY  14, 2018 Sandeep Goyal, Adv. for the Petitioner. Ms. Tanish Peshawaria, DAG. for the Respondent. ORDER   Rajesh Bindal, J. – The present writ has been filed impugning order dated 25-10-2017 passed by the Excise and… Read More »

No Advance ruling can be given if issue pending before GST Council: TELANGANA AAR

AUTHORITY FOR ADVANCE RULINGS, TELANGANA Madhucon Sugar & Power Industries Ltd. Inre. V. SRINIVAS, JOINT COMMISSIONER (CENTRAL TAX) AND J. LAXMINARAYANA, ADDL. COMMISSIONER (STATE TAX) TSAAR ORDER NO. 6/2018 JULY  2, 2018 RULING 1. M/s. Madhucon Sugar and Power Industries Ltd, Ammagudem post, Rajeswarapuramvillage, Nelakondapally Mandal, Khammam District has filed an application in Form GST ARA-01under Section… Read More »

Pay GST on non tariff charges recovered from consumer by electricity distribution company :RAJASTHAN AAR

AUTHORITY FOR ADVANCE RULINGS, RAJASTHAN TP Ajmer Distribution Ltd., In re NITIN WAPA AND SUDHIR SHARMA, MEMBER ADVANCE RULING NO. RAJ/AAR/2018-19/02 MAY  11, 2018 Varun Sharma, FCA for the Applicant. RULING (A) SUBMISSION OF APPLICANT 1. M/s TP Ajmer Distribution Limited (‘TPADL’ or ‘Applicant’ or ‘the Company*); having Goods and Services Tax (“GST’) Registration No. 08AAGCT2158P1ZR and is engaged in… Read More »

ITC is available even if supplies made under concessional rate of 5% GST: AAR

Goods and services on which concessional rate of tax is applicable are not figured in the list under Section 17 (5) of the Central Goods & Services Tax Act, 2017 . Hence, the ITC is allowed on the supplies effected by paying duty at concessional rate of tax. Moreover, the supplies effected at concessional rate of… Read More »

Tax Officer has to take decision on application for revision of VAT returns :Kerala HC

HIGH COURT OF KERALA KNR Walayar Tollways (P.) Ltd. v. Commercial Tax Officer P.B. SURESH KUMAR, J. W.P. (C) NO. 8643 OF 2018 MARCH  14, 2018 R. Muralidharan Aroor and R. Ramakrishnan Potty, Advs. for the Petitioner. V.K. Shamsudeen, Sr. Govt. Pleader for the Respondent. JUDGMENT 1. Petitioner was an assessee under the Kerala Value Added Tax Act (‘the Act’) on… Read More »

Pay GST on Compensation received by Tenant for alternate accommodation : MAHARASHTRA AAR

GST on Compensation received by Tenant We observe herein that the receipt of amounts towards alternate accommodation or delayed possession of premises would be receipt of amounts for doing an act i.e. vacating the premises for redevelopment as well as tolerating the construction cum redevelopment work till possession of new redeveloped premises as per agreement… Read More »

No GST on Goods sold on high seas sale basis :MAHARASHTRA AAR

GST on Goods sold on high seas sale basis Thus it is very clear that the goods which are sold on high seas sale basis are non-taxable supply as no tax is leviable on them till the time of customs clearance in accordance with and compliance of Section 12 of the Customs Act, 1962 and… Read More »

Correct GST Registration if wrongly applied with PAN of Partner instead of Firm :ALLAHABAD HC

HIGH COURT OF ALLAHABAD Bengali Lal & Sons v. State of U.P. ABHINAVA UPADHYA AND ASHOK KUMAR, JJ. WRIT TAX NO. 747 OF 2017 NOVEMBER  8, 2017 Rishi Raj Kapoor for the Petitioner. Ramesh Chandra Shukla, C.S.C for the Respondent. ORDER 1. Heard learned counsel for the petitioner; Shri R.C. Shukla, learned counsel for the respondents no. 5 and 6 as… Read More »

Seized goods under GST act to be released on giving security equal to invoice value, other than cash or bank guarantee : ALLAHABAD HC

HIGH COURT OF ALLAHABAD Akash Traders v. State of U.P BHARATI SAPRU AND NEERAJ TIWARI, JJ. WRIT TAX NO. 7 OF 2018 JANUARY  8, 2018 Praveen Kumar and Hitashu Kataria Anand for the Petitioner. ORDER   1. Heard Shri Praveen Kumar, learned counsel for the petitioner and Shri C.B. Tripathi, learned Standing Counsel for the respondent. 2. This writ petition has been… Read More »

Vehicle details not updated in Eway bill, Goods detained could be released on furnishing bank guarantee :KERALA HC

HIGH COURT OF KERALA Kairali Granites v. Assistant State Tax Officer A.K. JAYASANKARAN NAMBIAR, J. W.P. (C) NO. 15994 OF 2018 MAY  15, 2018 K. Srikumar, Sr. Adv., K. Manoj Chandran, Adv., P.R. Ajithkumar, Adv. and S.A. Mansoor (Pattanum), Adv. for the Petitioner. Smt. Thushara James, Govt. Pleader for the Respondent. JUDGMENT 1. A consignment of marble, granite slabs and tiles that was… Read More »

E-way Bill Date wrongly declared , Seized goods to be released on furnishing security other than cash or bank guarantee: HC

HIGH COURT OF ALLAHABAD Pragati Enterprises v. State of U.P. BHARATI SAPRU AND NEERAJ TIWARI, JJ. WRIT TAX NO. 25 OF 2018 JANUARY  12, 2018 Murari Mohan Rai for the Petitioner. ORDER 1. We have heard Shri M.M. Rai, learned counsel for the petitioner and Shri C.B. Tripathi, learned Standing Counsel for the respondent. 2. Learned Standing Counsel has received… Read More »

Sale of old newspapers not liable to State Sales Tax: Madras HC

HIGH COURT OF MADRAS State of Tamil Nadu v. P.S. Sambandam Mudaliar & Co. S. MANIKUMAR AND V. BHAVANI SUBBAROYAN, JJ. TAX CASE NO. 94 OF 2018 APRIL  6, 2018 V. Hari Babu, Addl. Govt. Pleader (Taxes) for the Petitioner. ORDER S. Manikumar, J. – Instant Tax Case (Revision) is filed by the Revenue against the order of the… Read More »

No GST if Government/Authority providing services to other Government/Authority :UTTARAKHAND AAR

Government/Authority providing services to other Government/Authority is exempted from GST. AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND IT Development Agency (ITDA), In re ANIL SINGH AND AMIT GUPTA, MEMBER RULING NO. 04/2018-19 AND APPLICATION NO. 03/2018-19 MAY  29, 2018 Damanpreet Singh for the Applicant. RULING 1. This is an application under Sub-Section (1) of Section 97 of the CGST Act and the… Read More »

E-way bill not made, Seized vehicle could be released without security if there was no possibility of evasion of tax: HC

HIGH COURT OF ALLAHABAD Puneet Automobiles Ltd. v. State of U.P. PANKAJ MITHAL AND SARAL SRIVASTAVA, JJ. WRIT TAX NO. 99 OF 2018 JANUARY  31, 2018 Shubham Agrawal and Rituraj Singh for the Petitioner. Gyan Prakash, C.S.C. for the Respondent. ORDER 1. Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri C.B. Tripathi special counsel has appeared for the State of… Read More »

GST on Renting of Shuttering Material to builders , Writ can’t be filed if no cause of action arose in favour of assessee : Punjab and Haryana HC

HIGH COURT OF PUNJAB AND HARYANA Naveep Sharma v. Union of India AJAY KUMAR MITTAL, ACTG. TEJINDER SINGH DHINDSA, J. CWP NO. 12490 OF 2018 (O&M) MAY  17, 2018 Brijesh Nandan, Adv. for the Petitioner. ORDER Ajay Kumar Mittal, Actg – The petitioner has approached this Court under Articles 226 /227 of the Constitution of India, for… Read More »

GST can be recovered as arrears of land revenue by District Collector: Allahabad HC

HIGH COURT OF ALLAHABAD Mohd. Yunush v. State of U.P. AMRESHWAR PRATAP SAHI AND SHASHI KANT, JJ. WRIT-C NO. 6392 OF 2018 APRIL  13, 2018 Achint Ranjan Singh and Ramesh Singh for the Petitioner. C.K. Parekh for the Respondent. ORDER 1. Heard Sri Ramesh Singh, learned counsel for petitioner, Sri C.K. Parekh, learned counsel appearing for respondent no. 2-Nagar Nigam, Saharanpur and learned… Read More »

Reimbursement of GST liability on civil contract : HC directs Chhattisgarh SGST Officers to dispose of applications

HIGH COURT OF CHHATTISGARH Natthani Infrastructures v. State of Chhattisgarh SANJAY K. AGRAWAL, J. WP (C) NO. 1231 OF 2018 MAY  1, 2018 Ashish Surana, Adv. for the Petitioner. Gary Mukhopadhyay, GA and Pankaj Agrawal, Adv. for the Respondent. ORDER 1. Learned counsel appearing for the petitioner would submit that petitioner has made an application on 05.04.2018 before the respondent… Read More »

Collection of entertainment tax after GST Act : writ Petition admitted in Allahabad HC

HIGH COURT OF ALLAHABAD Multiplex Cinevision (P.) Ltd. v. State of U.P. KRISHNA MURARI AND ASHOK KUMAR, JJ. WRIT TAX NO. 751 OF 2018 MAY  8, 2018 Asha Parihar for the Petitioner. Gyan Prakash for the Respondent. JUDGMENT 1. Petitioner is a Company incorporated under the provisions of the Companies Act engaged in the business of construction and development of entertainment… Read More »

 

GST & excise duty on installation of lift, No violation of anti-profiteering rules : NAPA

NATIONAL ANTI-PROFITEERING AUTHORITY Abel Space Solutions LLP v. Schindler India (P.) Ltd. B.N. SHARMA, CHAIRMAN J.C. CHAUHAN AND MS. R. BHAGYADEVI, TECHNICAL MEMBER CASE NO. 4 OF 2018 MAY  31, 2018 ORDER 1. The present report dated 16.04.2018, has been received from the Director General of Safeguards (DGSG) after detailed investigation under Rule 129 (6) of the Central… Read More »

5% GST on Joint Replacements implants :KERALA AAR

CGST Rates are 2.5% for Entry 257 of Schedule I of Notification No. 01/2017 – Central Tax (Rate) dated 28.06.2017. Sl. No. Chapter/Heading/Sub -Heading/Tariff Item Description of goods (1) (2) (3) 257 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule List… Read More »

Dried tobacco leaves are not ‘Tobacco leaves’ , GST at 28% :NEW DELHI AAR

Notification No. 1/2017-central Tax (Rate) dated 28.06.2017: CGST rates are as follow Schedule 1-2.5% S. No. Chapter/Heading/Sub-heading/Tariff Item Description of Goods (1) (2) (3) 109. 2401 Tobacco leaves Schedule IV-14% S. No. Chapter/Heading/Sub-heading/Tariff Item Description of Goods (1) (2) (3) 13. 2401 Unmanufactured tobacco; tobacco refuse (other than tobacco leaves) Dried Tobacco Leaves’ which have undergone… Read More »

No Advance Ruling can be given on High Sea Sale & Place of Supply :GUJARAT AAR

The issue of High Sea Sale falls in the domain of Customs and not under the Goods and Services Tax. As the ‘place of supply’ is not covered by Section 97(2) of the Acts, this authority is helpless to answer the questions raised in the application, as it is lacking jurisdiction to decide the issues.… Read More »

No GST Exemption on Storage of Pulses /Dal (de-husked or split), jaggery, processed dry fruits as these are not agriculture produce , : GUJARAT AAR

RULING Pulses (commonly known as ‘Dal’) (de-husked or split), jaggery, processed dry fruits such as processed cashew nuts, raisin (kismis), apricot (jardalu), fig (anjeer), date, tamarind (ambali foal), shelled groundnuts/groundnut seeds, and copra are not agriculture produce as defined under Notification No. 11/2017-Central Tax (Rate). ‘Cereal’ on which any processing is done as is not… Read More »

Laying of underground pipeline network is Work Contract under GST :GUJARAT AAR

AUTHORITY FOR ADVANCE RULINGS, GUJARAT R.B.Construction Company, In re R.B. MANKODI AND G.C. JAIN, MEMBER ADVANCE RULING NO. GUJ/GAAR/R/2017-18/3 JANUARY  17, 2018 Soham Mashruwala, CA and Rohit Bodiwala for the Applicant. RULING 1. The applicant submitted that they had bid in a tender issued by the Rajkot Municipal Corporation (RMC) to supply pipes, lay the pipes in desired formation as planned… Read More »

Ice cream making machine is Refrigerators and not machinery for manufacture of food : GUJARAT AAR

Note As per Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 , CGST rates are as follow SCHEDULE III – 9% 330. 8438 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils… Read More »

5% GST on Carry bags made of non-woven fabrics : KERALA AAR

AUTHORITY FOR ADVANCE RULINGS, KERALA JJ Fabrics, In re SENTHIL NATHAN S. AND N. THULASEEDHARAN PILLAI, MEMBER ADVANCE RULING ORDER NO. CT/5492/18-C3 MAY  29, 2018 RULING 1. M/s. JJ Fabrics, Ernakulam, manufacturer of carry bags made of poly propylene non-woven fabrics, has preferred an application for Advance Ruling on the rate of tax of the same. 2. The applicant has… Read More »

Manufacture of industrial gases is Job Work if goods supplied by recipient : GUJARAT AAR

AUTHORITY FOR ADVANCE RULINGS, GUJARAT Inox Air Products (P.) Ltd., In re R.B. MANKODI AND G.C. JAIN, MEMBER ADVANCE RULING NO. GUJ/GAAR/R/2018/7 MARCH  21, 2018 Rohit Jain, Adv. for the Applicant. RULING   1. The applicant M/s. INOX Air Products Private Limited (herein after also referred to as ‘INOXAP’) is engaged in the business of manufacture and supply of industrial… Read More »

 

No GST Exemption on renting of godown for storage of agricultural produce : GUJARAT AAR

AUTHORITY FOR ADVANCE RULINGS, GUJARAT Rishi Shipping., In re R.B. MANKODI AND G.C. JAIN, MEMBER ADVANCE RULING NO. GUJ/GAAR/R/2018/4 MARCH  20, 2018 Haresh Vaishnav for the Applicant. RULING 1. The applicant M/s. Rishi Shipping has submitted that the company is a Cargo Handling company operating at Kandla Port Trust under stevedoring license issued by Kandla Port and provide Cargo Handling… Read More »

No GST exemption to Electrically operated musical instrument :GUJARAT AAR

Note  : Notification No 1/2017 of (Central Rate) , CGST Rates of following items are as follow SCHEDULE III – 9% 429G. 9208 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call… Read More »

GST Rates on Lightning Arrester, Earthing Pipe , Solid Rod Earthing etc : AAR Clarify

Note  : Notification No 1/2017 of (Central Rate) , CGST Rates of following items are as follow SCHEDULE III – 9% Entry No 97. 3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemi-cal or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included… Read More »

5% GST on products used in fishing/floating vessels : KERALA AAR

AUTHORITY FOR ADVANCE RULINGS, KERALA Saraswathi Metal Industries, In re SENTHIL NATHAN AND N. THULASEEDHARAN PILLAI, MEMBER ADVANCE RULING ORDER NO. CT/5496/18-C3 MAY  29, 2018 RULING 1. Sri. Dharsak.V.P., Saraswathi Metal Industries, Alappuzha, manufacturer of marine propeller, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings, has preferred an application for Advance Ruling on the rate… Read More »

 

Supply of Printed advertisement materials is goods not service, GST Rate 12% : TELANGANA AAR

AUTHORITY FOR ADVANCE RULINGS, TELANGANA Macro Media Digital Imaging (P.) Ltd., In re J. LAKSHMINARAYANA, ADDL. COMMISSIONER (STATE TAX) AND V. SRINIVAS, JOINT COMMISSIONER (CENTRAL TAX) ADVANCE RULING NO. TSAAR ORDER NO. 4/2018, A.R.COM /5/2018 MAY  30, 2018 RULING 1. M/s. Macro Media Digital Imaging Private Limited, Charlapally, Hyderabad (GSTIN No.36AABCM9451F1ZF) has filed an application… Read More »

18% GST on Geared Motor classified as electric motor : GUJARAT AAR

on the basis of the Explanatory Notes of HSN under Tariff Heading 8483 and 8501, it is evident that the product ‘Geared Motor’, which is an assembly product of the ‘Electric Motor’ and ‘Gear Box’, will appropriately fall under Chapter Heading 8501 of the Customs Tariff Act, 1975, and we hold so.… Read More »

No GST on Storage of Agriculture Produce by Traders : ANDHRA PRADESH AAR

Share this on WhatsApp Issue : Whether the storage of Agriculture produce falls under Service Account Code  SAC) 998619 or 996721 or some other SAC Note :- Group for Service Accounting Code Heading 9986 Support services to agriculture, hunting, forestry, fishing, mining and utilities Group 99861 Support services to agriculture, hunting, forestry and fishing Sub Group 998619 Other support… Read More »

5% GST on Bulk drugs also if specified in List 1 of Schedule 1: ANDHRA PRADESH AAR

AUTHORITY FOR ADVANCE RULINGS, ANDHRA PRADESH Laurus Labs Ltd., In re J.V.M. SARMA AND AMARESH KUMAR, MEMBER ORDER NO. AAR/AP/03(GST)/2018 MARCH  28, 2018 RULING 1. M/s LAURUS LABS LIMITED, Plot No.21, JN Pharma CHy, Parawacia Village and Mandal, Visakhapatnam District-531021, Andhra Pradesh, India(hereinafter also referred as applicant), having GSTIN: 37AABCL1170C1Z0 are engaged in manufacturing of pharmaceutical products (i.e. Bulk… Read More »

18 %GST on Hydraulic valve used as intermediate parts in agricultural harvesting machine : GUJARAT AAR

AUTHORITY FOR ADVANCE RULINGS, GUJARAT Dyna Automation (P.) Ltd., In re R.B. MANKODI AND G.C. JAIN, MEMBER ADVANCE RULING NO. GUJ./GAAR/2017-18/5 APPLICATION NO. ADVANCE RULING/SGST & CGST/2017-18/AR/11 JANUARY  17, 2018 Nilesh V. Suchak for the Applicant. RULING 1. The applicant has raised following questions for advance ruling in their application :- (i) What is the classification and… Read More »

No Advance ruling if Circulars / Notification not issued under GST : UTTARAKHAND AAR

AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND Kanj Products (P.) Ltd., In re VIPIN CHANDRA AND AMIT GUPTA, MEMBER ADVANCE RULING NO. 03/2017-18 MARCH  19, 2018 C.M. Dang for the Applicant. RULING 1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 and the rules made thereunder filed by M/s Kanj Products… Read More »

Agricultural Soil testing instruments not exempt, GST @ 18% : TELANGANA AAR

AUTHORITY FOR ADVANCE RULINGS, TELANGANA Nagarjuna Agro Chemicals (P.) Ltd., In re J. LAKSHMINARAYANA, ADDL. COMMISSIONER (STATE TAX) AND V. SRINIVAS, JOINT COMMISSIONER (CENTRAL TAX) ADVANCE RULING NO. TSAAR ORDER NO. 3/2018 AND A.R. COM /7/2018 MAY  30, 2018 RULING 1. M/s. Nagarjuna Agro Chemicals Private Limited, Hyderabad, (GSTIN No. 36AABCN5531F1ZP) has filed an… Read More »

Roof ventilators powered by wind are not windmill, GST @ 18% : AAR

AUTHORITY FOR ADVANCE RULINGS, TELANGANA Sammarth Overseas & Credits (P.) Ltd. In re J. LAKSHMINARAYANA, ADDL. COMMISSIONER (STATE TAX) AND V. SRINIVASA, JOINT COMMISSIONER (CENTRAL TAX) TSAAR ORDER NO. 1/2018 FEBRUARY  5, 2018 TSAAR ORDER NO. 1/2018 1. Under Section 100(1) of the CGST/TGST Act, 2017, any person aggrieved by this order can prefer an… Read More »

No Advance Ruling under GST if writ on same issue pending in HC : ANDHRA PRADESH AAR

Applicant himself admitted that they have preferred writ petition No.7734/2018, dt 07.03.2018 before the Hon’ble High Court of Judicature at Hyderabad on the same issue which is pending for disposal. AUTHORITY FOR ADVANCE RULINGS, ANDHRA PRADESH Crux Bio Tech India (P.) Ltd., In re. J.V.M. SARMA AND AMARESH KUMAR, MEMBER ORDER/AAR/AP/02/GST/2018 APRIL  20, 2018 D.… Read More »

No Advance Ruling can be given on ITC on clean energy cess : ANDHRA PRADESH AAR

Accordingly, Section 97(2) (d) shall refer to admissibility of input tax credit under GST Acts. However, we find that the input Tax credit referred by the applicant relates to the transitional relief, which is paid under the Act other than the Acts referred in the definition of input tax under CGST. Hence, the question sought… Read More »

No seizure of goods if Part B of Eway bill not filled due to transportation from supplier’s place to transporter :ALLAHABAD HC

HIGH COURT OF ALLAHABAD Rivigo Services (P.) Ltd. v. State of U.P. KRISHNA MURARI AND ASHOK KUMAR, JJ. WRIT TAX NO. 689 OF 2018 APRIL  24, 2018 Suyash Agarwal for the Petitioner. JUDGMENT Ashok Kumar, J. – We have heard learned counsel for the petitioner and Sri Avinash Chandra Tripathi, learned Standing Counsel for the State. 2. The instant writ… Read More »

Pay GST on sale of undivided share of land : Delhi AAR

Following agreements would be entered into by the Applicant: a. One for sale of undivided and impartible share in land; and b. Another agreement for sale of superstructure. Issue : In case where there are two transactions each represented by a separate Agreements i.e. i. One for sale of undivided and impartible share in land @ say… Read More »

Importer has to Pay IGST on ocean freight : AAR

Issue : Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight in case of CIF basis contract, when service provider and service recipient both are outside the territory of India. Held : An importer is required to pay IGST on the ocean freight. Therefore as on date, even if the… Read More »

No GST on toll charges for using forest road but GST on Abhivahan Shulk : AAR

No GST is leviable as on date on the said “marg sudharan shulk” charged and collected by the applicant. Applicant is liable to pay GST @ 18% on the said “Abhivahan Shulk” under Service Code 9997 and to be treated as “other services”. AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND Divisional Forest Officer In re VIPIN CHANDRA AND AMIT GUPTA, MEMBER RULING NO.… Read More »

Goods couldn’t be seized if Part-B of e-way bill not filled : HC

Counsel for the petitioner has submitted that in view of the decision taken by the Government that if the goods are transported within a distance of 50 km in the case of intra-state transaction, there is no requirement to fill up ‘Part B’. Notification no.12 of 2018 dated 07-03-2018 craves out an exception and provides… Read More »

Make appropriate changes in GST portal for filing returns as late registration was granted: HC

HIGH COURT OF KERALA St. Josephs Tea Company Ltd. v. Chief Commissioner, Central GST & Central Excise, Kerala P.B. SURESH KUMAR, J. W.P. (C) NO. 768 OF 2018 MARCH  28, 2018 Smt. Nisha John, Adv. for the Petitioner. Sreelal N. Warrier, SC and P.R. Sreejith, SC for the Respondent. JUDGMENT 1. Petitioner was a registered dealer under the Kerala Value… Read More »

GST exemption for Health care services under GST : AAR ruling

Applicant Engaged in diagnosis, pre and post counselling, therapy and prevention of diseases by providing tests Questions “Health care services provided by clinical establishments, an authorised medical practitioner or para-medics are exempted vide SL.No.74 of the Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017. Therefore the issue/s before us to decide are a.… Read More »

EPC contract for solar power plant is not Composite Supply : AAR

a) Whether supply of turnkey Engineering, Procurement & Construction (‘EPC’) Contract for construction of solar power plant wherein both goods and services are supplied can be construed to be a Composite Supply in terms of Section 2(30) of CGST Act, 2017 b) If Yes, Whether the Principal Supply in such case can be said to be… Read More »

Statutory company is not Government : No GST benefit can be availed : AAR

1. “Whether the contract, executed by them for KPTCL, is a divisible contract [Supply of goods & Supply of Services] or an indivisible contract [ works contract]?” 2. “Whether the tax rate of 12% [CGST-6% + SGST-6%] is applicable to the above contract, in pursuance of Notification No.24/2017-Central Tax (Rate) dated 21.09.2017?” RULING 1. The… Read More »

Approach nodal officers for outlining GST grievances : HC

HIGH COURT OF DELHI Sare Realty Projects (P.) Ltd. v. Union of India* S. RAVINDRA BHAT AND A.K. CHAWLA, JJ. W.P. (C) NOS. 1300, 2192, 2332, 2333, 2475 AND 2740 OF 2018 CM APPL. NOS. 9058, 9801 10262/11123 OF 2018 APRIL  9, 2018 ORDER   1. Counsel for the Revenue wishes to bring on record copies of Circular… Read More »

State Govt. has power to prescribe documents for goods till eway bill is applicable: HC

HIGH COURT OF ALLAHABAD U.P. Kar Adhivakta Sangthan (Regd.) v. State of U.P. PANKAJ MITHAL AND UMESH CHANDRA TRIPATHI, JJ. PIL NO. 38246 OF 2017 AUGUST  24, 2017 Naveen Chandra Gupta for the Petitioner. ORDER 1. Heard Sri Naveen Chandra Gupta, learned counsel for the petitioner, Sri Krishna Agarwal, learned counsel appearing on behalf of respondent no.1 and Sri… Read More »

How to pay GST on transportation & allied services relating to goods supply : AAR Clarified

Whether tax is payable on transportation and allied services relating to supply of goods. WEST BENGAL AUTHORITY FOR ADVANCE RULING GOODS AND SERVICE TAX 14 Beliaghata Road, Kolkata – 700015 Name of the applicant IAC Electricals Pvt Ltd Address 701 Central Plaza, 2/6 Sarat Bose Road, Kolkata-20 GSTIN 19AAACI6040B1Z1 Case Number 08 of 2018 Date… Read More »

Activity of printing by photo lab is supply of goods or service under GST : AAR Clarified

Whether activity of printing by a photo lab is supply of goods or service and its classification Photo Products Company Pvt Ltd WEST BENGAL AUTHORITY FOR ADVANCE RULING GOODS AND SERVICE TAX 14 Beliaghata Road, Kolkata – 700015 Name of the applicant Photo Products Company Pvt Ltd Address 8/2 Sido Kanhu Dahar, Kolkata – 700069… Read More »

How to do Valuation of supplies to branches in other states : AAR Clarified

Whether value of supplies to branches in other states is to be determined under Second Proviso to Rule 28. WEST BENGAL AUTHORITY FOR ADVANCE RULING GOODS AND SERVICE TAX 14 Beliaghata Road, Kolkata – 700015 Name of the applicant GKB Lens Pvt Ltd Address P-46, Kasba Industrial Estate, Phase II, Kolkata – 700107 GSTIN 19AACCG3446M1ZA… Read More »

Transfer of business as going concern exempts from GST: Karnataka AAR

Transfer of business as ‘going concern’ exempts from GST: Karnataka AAR AUTHORITY FOR ADVANCE RULINGS, KARNATAKA Rajashri Foods (P.) Ltd., In re HARISH DHARNIA AND DR. RAVIPRASAD, MEMBER ADVANCE RULING NO. KAR ADRG 06 OF 2018 APRIL  23, 2018 RULING   1. M/s Rajashri Foods Private Ltd,, (hereinafter referred to as ‘Applicant’ holding GSTIN number 29AAACR6946B1ZC, having registered address… Read More »

GST payable on rental premises taken by Hospital on lease : AAR

whether GST is leviable on the amount of rent paid/payable by them towards leasing of the premises by the hospital or not ? There is no provision available in the Act which allows exemption on an input service if the output service provided by the taxable person is exempt.  [Join GST Online Course by CA… Read More »

Goods couldn’t be seized if eway bill have handwritten second vehicle number :ALLAHABAD HC

The E-Way Bill which has been issued initiatlly when the goods/vehicle started its journey from Himanchal Pradesh/Punjab by mentioning the vehicle number in the E-Way Bill but after reloading in another vehicle at Chandigarh since the official portal was not permitting to mention the details of two transport vehicles, the registration number of the second… Read More »

GST Registration issued in Wrong Name : Revenue authorities to make correction :ALLAHABAD High Court

The petitioner being a corporate entity made an application for migration to the Goods and Service Tax under the signature of one of its Directors namely Shri Dheeraj Jain and in support of the documentation the PAN card was appended. The petitioner was allotted a registration number for the purpose of Goods and Services Tax.… Read More »

Goods seized for incomplete Eway bill to be released on furnishing security :ALLAHABAD HC

There is no illegality in seizing goods for violation of provision of the Act. However, in the interest of justice, we permit the release of the goods of the petitioner and the vehicle on furnishing security other than cash and bank guarantee of the amount specified in clause (a) or (b) of sub-section (1) to… Read More »

GST on Frozen Sheep / Goat Carcass Supplied in unit container : AAR order

GST on Frozen Sheep / Goat Carcass Supplied in unit container Case Name AHMEDNAGAR DISTRICT GOAT REARING & PROCESSING CO-OP FEDERATION  AAR Ruling No GST-ARA-21/2017-18/B-27 Dated 21.04.18 Frozen Sheep / Goat Carcass Supplied in LDPE & HDPE Bags liable to GST: Maharashtra AAR May 24, 2018 2:36 pm  The Maharashtra Authority for Advance Ruling ( AAR… Read More »

Outdoor catering services in canteen are taxable @ 18% GST: Gujarat AAR

The expression ‘outdoor catering’ has not been defined under the CGST Act, 2017 / GGST Act, 2017 or the notifications issued there under.  In the present case also, the service of catering is provided by the applicant to the recipient and the fact that the meal, snacks, tea etc. are consumed by the workers /… Read More »

If valuation of seized goods in dispute ,Appellate Authority to decide :HC

Main dispute is relating to the valuation of the goods carried in the goods vehicle. It is an admitted fact that no documents were carried by the driver/person in-charge of the goods vehicle at the time of interception of the goods vehicle on 08-03-2018. The ownership of the goods as well as quantum of penalty… Read More »

Railway Station Cleaning and housekeeping services not Exempt from GST : AAR

cleaning services supplied by the applicant to the Northern Railways are not exempted under S. No. 3 of the Notification No. 09/2017 – Integrated Tax (Rate) dated 28.06.2017, as amended by Notification No. 2/2018 – Integrated Tax (Rate) dated 25.01.2018 and parallel Notifications of CGST and SGST. AUTHORITY FOR ADVANCE RULINGS, NEW DELHI VPSSR Facilities, In… Read More »

Pay GST on Supply of Hotel Services to guests & employees of SEZ units, outside SEZ : AAR

The Hotel Accommodation & Restaurant services being provided by the Applicant, within the premises of the Hotel, to the employees & guests of SEZ units, can not be treated as supply of goods & services to SEZ units in Karnataka & hence the intra state supply and are taxable accordingly. AUTHORITY FOR ADVANCE RULINGS KARNATAKA… Read More »

No seizure of goods if e-way bill was generated before seizure order : HC

HIGH COURT OF ALLAHABAD Surendra Steel Supply Company v. State of U.P. KRISHNA MURARI AND ASHOK KUMAR, JJ. WRIT TAX NO. 628 OF 2018 APRIL  13, 2018 Niraj Kumar Singh and Amit Mahajan for the Petitioner. ORDER 1. Petitioner-consignor is a registered dealer having GSTIN No. 06/AGMPK6002C1ZV and consignee is also a registered dealer having GSTIN No. 09AASPG5387L1ZU. The consignee purchased… Read More »

No seizure if vehicle number not mentioned in Part B in e-way bill : HC

In the present case, all the documents were accompanied the goods, details are duly mentioned which reflects from the perusal of the documents. Merely of none mentioning of the vehicle no. in Part-B cannot be a ground for seizure of the goods. We hold that the order of seizure is totally illegal HIGH COURT OF… Read More »

PAN number Quoted Wrongly in VAT Returns, GST registration to be granted from 01.07.2017 : HC

HIGH COURT OF KERALA Alukka Gold Palace v. State Tax Officer P.B. SURESH KUMAR, J. W.P. (C) NO. 35333 OF 2017 APRIL  6, 2018 Harisankar V. Menon, Smt. Meera V. Menon and Smt. K. Krishna, Advs. for the Petitioner. JUDGMENT 1. On account of a mistake committed by the petitioner during 2009 in providing the PAN number of another firm… Read More »

Railway tracks Works Contract Service taxable at 18% GST: AAR

Works Contract service of maintaining railway tracks taxable at 18% GST: AAR AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL Sreepati Ranjan Gope & Sons, In re VISHWANATH AND PARTHA SARATHI DEY, MEMBER CASE NUMBER 06 OF 2018 MAY  3, 2018 ORDER   1. The Applicant, stated to be an enlisted contractor engaged by the Railways for maintenance work of railway… Read More »

Supply of food & beverages in trains doesn’t amount to service; it is supply of goods : AAR

AUTHORITY FOR ADVANCE RULINGS NEW DELHI Deepak & Co., In re. PANKAJ JAIN AND VINAY KUMAR, MEMBER ADVANCE RULING NO. 02/DAAR/2018 AND ORDER NO. 189/DAAR//2018 MARCH  28, 2018  Puneet Agrawal, Adv. for the Applicant. Arun Nautiyal for the Revenue. ises, if he so wish. Food stalls also has a small counter offering the consumers to use the same and consume the… Read More »

Goods detained under GST to be released on execution of simple bond: HC

HIGH COURT OF KERALA Shaji Gregory G.S. v. State of Kerala K. VINOD CHANDRAN, J. W.P. (C) NO. 33818 OF 2017(B) OCTOBER  27, 2017 M. Gopikrishnan Nambiar, P. Gopinath, K. John Mathai, Joson Manavalan, Kuryan Thomas and Poulose C. Abraham, Advs. for the Petitioner. C.K. Govindan, Sr. Govt. Pleader for the Respondent. JUDGMENT 1. The petitioner is aggrieved with the detention of goods at Exhibit… Read More »

GST on supply from Duty free shops at international airports : AAR Judgment

DELHI AUTHORITY FOR ADVANCE RULINGS Rod Retail (P.) Ltd. In re. PANKAJ JAIN AND VINAY KUMAR, MEMBER ADVANCE RULING NO. 01/DAAR/2018 MARCH  27, 2018 Ashok K. Bhardwaj, Adv. for the Applicant. Raj Kumar for the Respondent. RULING   Statement of Facts: 1. The applicant is in the business of retail sale of sunglasses. The applicant was registered under the Delhi Value Added… Read More »

Seller not made profits from GST : National Anti-Profiteering Authority order

National Anti-Profiteering Authority Sh. Dinesh Mohan Bhardwaj, Proprietor, M/s U. P. Sales & Services Vs. M/s Vrandavaneshwree Automotive Private Limited Appeal Number : 1/2018 Date of Judgement/Order : 27/03/2018 Full Text of the Order of National Anti-Profiteering Authority 1. The present report has been received from the Director General of Safeguards (DGSG) after detailed investigation under… Read More »

Samosa could be classified as Cooked food & not as Namkeen : HC

In fact, the learned counsel for the revisionist emphasized that the word “cooked food” is called in Hindi as “pakaya hua bhojan” and in that sense, it may be correct to say that Samosa may not be a meal as such. But, here we are constrained to incline ourselves to take the view that Samosas… Read More »

State Govt can not make rules for inter state movements under GST, UP TDF form not required : HC

HIGH COURT OF ALLAHABAD Satyendra Goods Transport Corp. v. State of U.P. PRASHANT KUMAR AND RAJAN ROY, JJ. MISC. BENCH NO. 5536 OF 2018 APRIL  13, 2018 Pradeeo Agrawal for the Petitioner. Dr. Deepti Tripathi, C.S.C., A.S.G. for the Respondent. ORDER   Rajan Roy, J. – Heard Sri Pradeep Agarwal, learned counsel for the petitioner, Sri Rahul Shukla, learned Addl. C.S.C. for… Read More »

 Goods detained under GST could be released on giving bank guarantee : HC

HIGH COURT OF KERALA Beena Steel Corpn. v. Assistant Sales Tax Officer, Thrissur A.K. JAYASANKARAN NAMBIAR, J. W.P. (C) NO. 28277 OF 2017 (H) AUGUST  31, 2017 JUDGMENT   1. A consignment of GI Squares, that was being transported at the instance of the petitioner, was detained by the respondents. Ext.P3 is the detention notice issued… Read More »

No GST if Goods supplied from one Country to another country : AAR

AUTHORITY FOR ADVANCE RULINGS KERALA Synthite Industries Ltd., In re SENTHIL NATHAN S. AND N. THULASEEDHARAN PILLAI, MEMBER ORDER NO. CT/2275/18-3 MARCH  26, 2018 ORDER   1. M/s Synthite Industries Ltd, Synthite Valley, Kadayiruppu P 0, Kolenchery, Ernakulam District, Kerala – 682311 (hereinafter called the applicant) is a registered person under GST having GSTN: 32AADCS5616E1ZQ. 2. They are in the… Read More »

 Pay GST on Recovery of Food expenses from Employee for Canteen : AAR

AUTHORITY FOR ADVANCE RULING – KERALA Tax Tower, Killippalam, Karamana P. 0, Thiruyananthapuram – 695 002 e-mail id: aar.gst@’kerala.gov.jn PROCEEDINGS OF THE AUTHORITY FOR ADVANCE RULING U/s.98 OF THE GOODS AND SERVICES TAX ACT, 2017. Members present are: 1. Senthil Nathan 5, IRS Joint Commissioner, Office of the Commissioner of Central Tax Et Cents! Excise,… Read More »

 GST applicable on Overseas Education Advisory to students in India : AAR

In re Global Reach Education Services Pvt Ltd (Advance Rulings)  Case Number 05 of 2018 Date of Judgement/Order : 21/04/2018 In re Global Reach Education Services Pvt Ltd (Advance Rulings) 1. The Applicant states that it provides Overseas Education Advisory whereby it promotes the courses of foreign universities among prospective students and wants a ruling… Read More »

GST rate 18% for rubber trees or rubber wood : AAR

AUTHORITY FOR ADVANCE RULINGS KERALA N.C. Varghese, In Re SENTHIL NATHAN S. AND N. THULASEEDHARAN PILLAI, MEMBER ORDER NO. CT/3270/18-C3 MARCH  26, 2018 ORDER   1. Sri.N.C. Varghese, Thrissur, a small scale contractor (hereinafter called the applicant), has preferred an application for Advance Ruling on the rate of tax of standing rubber trees. The applicant is engaged in the… Read More »

 Conditions for transitional credit under GST are not unconstitutional : HC

Conditions laid down for transitional credit under GST are not unconstitutional: Bombay HC IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION JCB India Limited A limited company incorporated under the Companies Act and having its office at Talegaon, M.I.D.C., Tal – Maval, District – Pune. VS  Union of India WRIT PETITION NO.3142 OF 2017 /3212 OF 2017 /3187 OF 2017 /12378 OF 2017 /14245 OF 2017 3. The writ petitions filed by MJ Juris and particularly  Writ  Petition  No.3142  of 2017 , treated as the lead matter, seeks  to question Clause of Section 140(3) of the Central Goods and Services Tax Act, 2017 (“CGST Act” for short) Download Complete judgment … Read More »

GST on one time lease premium to acquire a leasehold land : HC

HIGH COURT OF BOMBAY Builders Association of Navi Mumbai v. Union of India S. C. DHARMADHIKARI AND PRAKASH D. NAIK, JJ. WRIT PETITION NO. 12194 OF 2017 MARCH  28, 2018 Vikram Nankani, Chirag Mody and Aman Kacheria, Sr. Advs. for the petitioner. Pradeep S. Jetly, Jitendra B. Mishra, B.B. Sharma and B.V. Samant for the Respondent. JUDGMENT S.C. Dharmadhikari, J.- Rule. Respondents waive service. By consent, Rule… Read More »

 Goods couldn’t be seized for not carrying E-way bill as same was not applicable till date: HC

HIGH COURT OF ALLAHABAD Proactive Plast (P.) Ltd. v. State of U.P. PANKAJ MITHAL AND SARAL SRIVASTAVA, JJ. WRIT TAX NO. 87 OF 2018 FEBRUARY  1, 2018 Nishant Mishra for the Petitioner. ORDER 1. Heard Sri Nishant Mishra, learned counsel for the petitioner and Sri C.B. Tripathi, Special Counsel for the State of U.P. 2. The petitioner is aggrieved… Read More »

Assistant Commissioner of GST & Excise couldn’t issue SCN in service tax matter : HC

HIGH COURT OF GUWAHATI Mascot Entrade (P.) Ltd. v. Union of India SUMAN SHYAM, J. CASE NO. WP (C) NO. 7729 OF 2017 DECEMBER  13, 2017 M.L. Gope, Ms. N. Hawelia, Ms. N. Gogoi, Ms. N. Bordoloi and Ms. N. Mech for the Appellant. B. Sarma for the Respondent. JUDGMENT 1. Heard Ms. M.L. Gope, learned counsel for the petitioner. 2. This writ petition has been filed challenging the… Read More »

 No prohibition under GST Law to transport goods to unregistered firm : HC

Kerala High Court M/s Age Industries (P) Ltd. Vs The ASST. State Tax Officer  Appeal Number : WP(C).No. 1680 of 2018 Date of Judgement/Order : 18/01/2018 Petitioner is a private limited company engaged in the manufacture and sale of surgical gloves. They are registered under the Central Goods and Services Tax Act (the CGST Act)… Read More »

Other GST Judgments / Case Laws

 

 

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