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GST Case Laws

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   4,148 Results

1. The present Report dated 28.09.2018, has been received from the Applicant No, 2 i.e. The Directorate General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that the Kerala State Screening Committee on Anti-Profiteering, vide the minutes of it’s meeting held on 08.05.2018 had referred the present case to the Standing Committee on Anti-profiteering, alleging profiteer...

Jan 2, 2019  

SAPTHAGIRI HOSPITALITY PRIVATE LIMITED


(Appellate Authority for Advance Ruling, Gujrat)

The appellant, M/s. Sapthagiri Hospitality Private Limited has constructed a hotel in the non-processing zone of Dahez SEZ on the land allotted to it and started hospitality services therein. The appellant submitted that the hospitality services provided by them inter-alia includes providing rooms on tariff, supplying food/beverages, laundry services, housekeeping services etc. within the premises of the hotel. 2. The appellant filed an application for Advance Ruling before the Gujarat Au...

Jan 2, 2019  

OMNISOFT TECHNOLOGIES PRIVATE LIMITED


(Appellate Authority for Advance Ruling, Gujrat)

The appellant M/s. Omnisoft Technologies Pvt. Ltd. (OTPL) submitted that with products like UC-MAS, UC-DinoArt, and UC-MLS from UCMAS Education Group Malaysia, the appellant has ensured that with the medium of using tools like ABACUS, Arts, Various Memory enhancing Techniques (like mental mapping, mnemonics, etc.), a child's mental abilities faculties like concentration power, memory, alertness, imagination skills (visualization power), and focus can be enhanced. 2.1 The appellant sub...

Jan 2, 2019  

ORDER It is contended by Learned Solicitor General of India that there is a difference of opinion between the High Courts. Bombay High Court had taken a different view which is in favour of the petitioner(s) but the same is not followed by the Gujarat High Court in the impugned judgment. Issue notice, returnable in six weeks. In the meantime, operation of the impugned judgment shall remain stayed. ...

Jan 2, 2019  

NUETECH SOLAR SYSTEMS PRIVATE LIMITED


(Authority for Advance Ruling, Karnataka)

1. M/s. Nuetech Solar Systems Private Limited, BM Shankarappa Industrial Estate Road, Sunkadakatte, Bengaluru-560091, having GSTIN number 29AABCN6398LIZO, have filed an application for Advance Ruling under section 97 of CGST Act,2017, KGST Act, 2017 & IGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant, a Private Limited Company, registered...

Dec 31, 2018  

M/S TUTICORIN LIME AND CHEMICAL INDUSTRIES


(Authority for Advance Ruling, Tamilnadu)

Note: Any Appeal against the advance ruling order shall be filed before the Tamilnadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain prov...

Dec 31, 2018  

SADESA COMMERCIAL OFFSHORE DE MACAU LIMITED


(Authority for Advance Ruling, Tamilnadu)

Note: Any appeal against the advance ruling order shall be filed before the Tamilnadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain prov...

Dec 31, 2018  

THE BANK OF NOVA SCOTIA


(Authority for Advance Ruling, Tamilnadu)

Note : Any Appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain pr...

Dec 31, 2018  

Having gone through the contents of the Scheme of Budgetary Support under Goods and Service Tax regime especially in the light of Tax which accrues to the Central Government under Central Goods and Service Act, 2017 and Integrated Goods and Services Act, 2017, it appears to us that the impugned order, dated 13th November, 2018, passed by the Assistant Commissioner, Goods and Service Tax, Division, Baddi is appealable before the Appellate Authority under Section 107 of the Central Goods and Se...

Dec 31, 2018  

STUDENTS WELFARE ASSOCIATION


(Authority for Advance Ruling, Maharashtra)

PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by STUDENTS’ WELFARE ASSOCIATION, the applicant, seeking an advance ruling in respect of the following questions: 1. Whet...

Dec 29, 2018