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MEDICAL BUREAU vs. COMMISSIONER OF CENTRAL GOODS AND OTHER

(Delhi High Court | Aug 2, 2021)

1. The hearing has been conducted through video conferencing. 2. Present writ petition has been filed seeking direction to the Respondent to refund to the petitioner the amount of ₹ 1,35,30,255/-, being unutilized input tax credit for the months of October 2017 to July 2018 along with interest thereon. 2. Learned counsel for the Petitioner states that the present Petition arises on account of the failure of the Respondents to issue the refund due to the petitioner under the provisio...

RANCHI CARRYING CORPORATION vs. ADDITIONAL COMMISSIONER GRADE-2 AND OTHERS

(Allahabad High Court | Aug 2, 2021)

Heard Shri Suyash Agarwal, learned counsel for the petitioner and Shri B.K. Pandey, learned Additional Chief Standing Counsel for the respondents. By means of present writ petition the petitioner has sought for quashing of the impugned order dated 31.3.2021 passed by the first respondent in Appeal No.KNP-3/GST/010/2021 Year 2020-21 under Section 129 (3) of UPGST 2017 as well as the order dated 30.1.2021 passed by the second respondent under Section 129 (3) of UPGST 2017. It appears fr...

ROMANO DRUGS PVT. LTD.

(Authority for Advance Ruling, Gujrat | Jul 30, 2021)

BRIEF FACTS The applicant, M/s. Romano Drugs Pvt. Ltd. has submitted that they are providing job work services on Diphenylmethoxy 'N, N - diethylaminethanol HCI (Job work of pharmaceutical Drugs). 2. The applicant submitted that Section 2(68) of the CGST Act, 2017 defines job work as 'any treatment or process undertaken by a person on goods belonging to another registered person”. The job worker is required to carry out the process specified by the principal on the ...

KITCHEN EXPRESS OVERSEAS LTD.

(Authority for Advance Ruling, Gujrat | Jul 30, 2021)

A. BRIEF FACTS The applicant is a supplier of Pulses, Flours, Namkeen, Mix Flours and other food products including Khaman Flour, Gota Flour, Dalwada Flour, Dahiwada Flour, Dhokla Flour, Idli Flour and Dosa Flour, supplied in a unit container under the registered brand name of ‘KITCHEN XPRESS’. These flours are in the form of instant mix of flour of grains, which is then used to prepare instant farsan and other similar dishes by following the directions of the recipe after add...

WAGO PRIVATE LIMITED

(Authority for Advance Ruling, Gujrat | Jul 30, 2021)

BRIEF FACTS The applicant M/s.Wago Private Limited is in the process of establishing their new factory at Vadodara, Gujarat and are procuring various assets to install and commission them in their factory and therefore, the applicant sought Ruling on the admissibility of input tax credit on the same in terms of the provisions of Section 16 and 17 of the CGST Act, 2017. They have submitted the brief description of the assets to be procured along with its main function/usage as follows: ...

GREENBRILLIANCE RENEWABLE ENERGY LLP

(Authority for Advance Ruling, Gujrat | Jul 30, 2021)

BRIEF FACTS The applicant, M/s. Greenbrilliance Renewable Energy LLP, supplies solar photovoltaic panels and Solar EPC services. The applicant is empanelled as channel partner to execute the solar rooftop system in Gujarat under the Surya Gujarat Yojna 2019-20 and 2020-21: “Empanelment of Agencies for Design, Supply, Installation, testing & commissioning of Grid connected Rooftop Solar Photovoltaic Systems in Residential premises, aggregating to 600 MW, including five years ...

RAJKOT NAGARIK SAHAKARI BANK LTD

(Authority for Advance Ruling, Gujrat | Jul 30, 2021)

BRIEF FACTS The applicant M/s. Rajkot Nagarik Sahakari Bank Ltd. is multi state Schedule Co-operative bank. The State Govt. announced “Atma Nirbhar Gujarat Sahay Yojna” on 16-5-20, wherein Nagarik Sahakari Banks (including Banks registered under Multi State Cooperative Act) and credit co-operative societies were to provide loans without securities up to ₹ 1 lacs to customers charging 8% interest. Out of this 8% interest, 2% interest portion was to be paid by the customer and...

MAXPRESSURE SYSTEMS LLP

(Authority for Advance Ruling, Gujrat | Jul 30, 2021)

Brief Facts: The applicant, M/s. Maxpressure Systems LLP, submitted that it is an independent service provider who supplies marketing and sales promotion services to foreign vendors outside India. They do not have any agreement or contract with any of the foreign vendors but as and when the foreign vendors feel necessary, it may approach the applicant to avail its services. 2. The applicant provides service of conducting market survey, providing information on Indian market trends and...

THE VARACHHA CO. OP. BANK LTD.

(Authority for Advance Ruling, Gujrat | Jul 30, 2021)

BRIEF FACTS The applicant M/s. Varachha Co-operative Bank Ltd. submitted that they are constructing New Administrative Building and incurring cost of various services as follows: : (i) Central Air Conditioning Plant (Classified & Grouped under “Plant & Machinery”) (ii) New Locker Cabinet (Classified & Grouped under “Locker Cabinets”) (iii) Lift (Classified & Grouped under “Plant & Machinery”) (iv) Electrical fittings,...

TATA MOTORS LTD

(Authority for Advance Ruling, Gujrat | Jul 30, 2021)

BRIEF FACTS The applicant submitted that they are maintaining canteen facility to its employees at its factory premises to comply with the mandatory requirement of maintaining the canteen as per the Factories Act, 1948. The applicant submits that as per the proviso to Section 17(5) (b) of Central Goods & Service Tax Act, 2017, ITC of GST paid on goods or services or both shall be available, where it is obligatory for an employer to provide the same to its employees under any law for t...

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