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GST Case Laws

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In this batch of writ petitions the petitioners have laid challenge, amongst others, on the ground that Section 174 of the KSGST Act is ultra vires of the State's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken. 2. All counsel agree that the issues stand squarely covered against the petitioners by judgment dated 11th January 2019 in W.P.(C) No.11335 of 2018 and connected cas...

Jan 11, 2019  

M/S. RASHTRIYA ISPAT NIGAM LTD


(Authority for Advance Ruling, Andhra Pradesh)

(Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub- section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. The present application has been filed U/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by RASHTRIYA ISPAT NIGAM LTD, registered under the Goods & Services Tax. 2. The provisions of the CGST A...

Jan 11, 2019  

TOSHNIWAL BROTHERS (SR) PRIVATE LIMITED


(Appellate Authority for Advance Ruling, Karnataka)

PROCEEDINGS (Under Section 101 of the CGST Act, 2017 and the KGST Act, 2017) At the outset We would like to make it clear that the provisions of CGST; Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore unless a mention is particularly made to such dissimilar provisions, reference to the CGST Act Would also mean reference to the corresponding similar provisions in the KGST A...

Jan 9, 2019  

THE AKSHAYA PATRA FOUNDATION


(Authority for Advance Ruling, Rajasthan)

Note: Under Section 100 of the CGST/RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act 2017, within a period of 30 days from the date of service of this order. The Issue raised by M/s. The Akshaya Patra Foundation situated at Mahal Scheme, C-6 to C-11, Goner Road, Jagatpura, Jaipur 302017, Rajasthan {hereinafter the applicant} is fit to pronounce advance ruling as it falls under ambit of the Sec...

Jan 9, 2019  

IMF COGNITIVE TECHNOLOGY PRIVATE LIMITED


(Authority for Advance Ruling, Rajasthan)

Note: Under Section 100 of the CGST/RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act 2017, within a period of 30 days from the date of service of this order. The Issue raised by M/s. IMF Cognitive Technology Private Limited {hereinafter the applicant} is fit to pronounce advance ruling as it falls under ambit of the Section 97 (2) (d) and it is given as under: d. Admissibility of inpu...

Jan 9, 2019  

K.M. TRANS LOGISTICS PRIVATE LIMITED


(Authority for Advance Ruling, Rajasthan)

Note: Under Section 100 of the CGST/RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act 2017, within a period of 30 days from the date of service of this order. The Issue raised by M/s. K.M. Trans Logistics Private Limited {hereinafter the applicant} is fit to pronounce advance ruling as it falls under ambit of the Section 97 (2) (f) and it is given as under: f. whether applicant is required ...

Jan 9, 2019  

ORDER Issue notice. In the meantime, the petitioner shall not be arrested, provided he appears before the Directorate General of GST Intelligence and in the event of his arrest, he shall be released on bail on furnishing security to the satisfaction of the competent authority. Learned counsel for the petitioner has submitted that the petitioner shall regularly appear, as and when he is called. ...

Jan 9, 2019  

ITD CEMENTATION INDIA LTD.


(Authority for Advance Ruling, West Bengal)

1. The Applicant is stated to be supplying works contract service. He has entered into an agreement with Inland Waterways Authority of India (hereinafter the IWAI) for construction of a multi-modal IWT terminal at Haldia on EPC basis. The Applicant seeks a ruling on applicability of Notification No. 24/2017-CT (Rate) dated 21/09/2017 and 31/2017 – CT (Rate) dated 13/10/2017. More specifically, he wants a ruling on what should be the rate at which GST should be charged on the works c...

Jan 8, 2019  

GGL HOTEL AND RESORT COMPANY LIMITED


(Authority for Advance Ruling, West Bengal)

1. The Applicant, stated to be in the hospitality and real estate business and is contemplating a new project on a leasehold land, seeks a ruling as to whether Input Tax Credit is available for lease rent paid during pre-operative period for the leasehold land on which the resort is being constructed to be used for furtherance of business, when the same is capitalised and treated as capital expenditure. Advance Ruling is admissible on the question under Section 97(2) sub-clause (d) of the CGS...

Jan 8, 2019  

WEBFIL LTD.


(Authority for Advance Ruling, West Bengal)

1. The Applicant, stated to be a joint venture company formed by West Bengal Industrial Development Corporation (hereinafter WBIDC) – a Govt of West Bengal undertaking, and the group of companies of Andrew Yule & Co Ltd (a Central Govt under taking), wants a ruling on applicability of Notification No. 1344 – FT dated 13/09/2018 under the WBGST Act, 2017 (50/2018 – CT dated 13/09/2018 under the CGST Act, 2017), which are hereinafter collectively referred to as “the ...

Jan 8, 2019