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Heard Shri Jaideep Narain Mathur, learned Senior Advocate, assisted by Shri Madhav Chaturvedi, learned counsel for the petitioner, Dr. Deepti Tripathi, learned counsel representing the respondent nos.1 & 2, Shri Dipak Seth, learned counsel representing the respondent nos.3 & 4 and learned Standing Counsel representing the respondent nos.5, 6 and 7. Under challenge in this petition is an order dated 09.05.2018 passed by the Additional Commissioner (Law), Commercial Tax, Headquarter...

Sep 20, 2018  

The applicant is rendering medical services with professionals like doctors, nursing staff, lab technicians etc. In GST scenario health care services by a clinical establishment, an authorized medical practitioner or para medicals have been exempted vide classification 9993. Medicines supplied through pharmacy to both inpatients and outpatients under the prescription of the doctors are incidental to the health care services rendered in the hospital and beyond the ambit of taxation. Hence the ...

Sep 19, 2018  

NEW RV ENTERPRISES


(AAR | Kerala)

The applicant is a manufacturer of Tile Adhesive and Joint Filler. The raw materials used for the manufacture are silica sand, dolomite. cement and chemicals. The tile adhesive is manufactured by mixing natural products like silica sand and dolomite powder with cement and chemical. Hence it is a ‘prepared binder' specified under HSN 3824 which is taxable @ 18% GST. However assessing authority pointed out that this item will come under HSN 3214, which stands for glaciers putty, graft...

Sep 19, 2018  

The applicant is engaged in providing various retail financial services like stock broking, share broking, marketing of initial public offering of companies and mutual funds, corporate advisory services etc. which were not taxable under VAT Law. Based on the transitional provisions, they have claimed input tax credit on closing stock of computers, laptops and other goods lying in the physical possession of the applicant as on 30th June 2017. In the circumstances advance ruling is sought for o...

Sep 19, 2018  

The petitioner is one of the co-owners of a jointly owned immovable property. There are 13 co-owners holding equal share in 86.78 Cents of land and building. They have rented out these properties to different parties. Total rent from all these properties exceed twenty lakh rupees in a financial year. But, individual share is not exceeding the said threshold. Now, the owners are planning to engage one of the co-owners to collect rent and distribute among them for the purpose of administrative ...

Sep 19, 2018  

ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017 M/s Compass Group (India) Support Services Private Limited, (“Compass India”) is a private limited company having its registered office at #426, 4th Floor, Tower-A, Spaze 1-Tech Park, Sohna Road, Sector 49, Gurugram-122 018 and also having local office at #18/1, ITPL Service Road, Doddanekundi Sports Club, Ma...

Sep 19, 2018  

ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017 1. M/s Toshniwal Brothers (SR) Private Limited, (called as the ‘Applicant’ hereinafter), No.11, AECS Layout, 4th Main, 3rd Cross, Sanjay Nagar 1st Stage, Geddalahalli, Bengaluru - 560094, having GSTIN number 29AAACT2881R1ZJ, has filed an application for Advance Ruling under Section 97 of CGST Act,2017, KGST A...

Sep 19, 2018  

ORDER Having regard to the facts of the case, more particularly when the petitioner has already paid the tax and insofar as other dues are concerned, which are being demanded, a dispute is raised in this special leave petition in which notice has been issued, we are of the opinion that the vehicle which is seized along with the consignments should be released to the applicant/petitioner. This order shall be subject to further order that shall be passed by this Court in the special leave p...

Sep 19, 2018  

The petitioner, a registered dealer under the KVAT Act, has later migrated to the regime of Goods and Services Tax Act. Recently, it purchased goods from a company in Maharashtra under Exts.P1 to P1(b) invoices. It generated Exts.P2 to P2(b) e-way bills and entrusted the goods to a parcel agency to be transported to Kerala. 2. When the goods reached Surathkal, Karnataka, first, the vehicle broke down and required repairs. Once the vehicle got repaired on 13.08.2018, as is evident from Ext...

Sep 19, 2018  

The petitioner, a dealer, faced detention proceedings under Section 129 of the Goods and Services Tax Act. After failing to secure interim release of the goods, it has filed this writ petition seeking the following reliefs : i) declare Rule 140 of the CGST/SCST Rules, to the extent to which it directs collection of security in the form of simple bond for the value of goods and bank guarantee equivalent to the amount of applicable tax, interst and penalty payable as a mandatory condtiion f...

Sep 19, 2018