The brief facts of the present case are that the Applicant No. 2 (herein-after referred to as the DGAP) vide his Report dated 03.04.2019, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017, had subm
The brief facts of the present case are that the Applicant No. 2 vide his Report dated 24.04.2019, furnished to this Authority under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017, had submitted that he had conducted an investig
The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 81/2019 dated 30-09-2019 i.e. Contention of the appellant is dismissed on all accounts.
1. The applicant sought Applicability of GST on Land owners share of constructed residential flats, since Joint development agreement entered between Land owner and Builder entered before the commencement of construction of the building and Construct
A combined reading of the provisions of section 2A (2) of the MV Act and Entry No. 242A of Schedule I of the Rate Notification establishes that the battery pack is an essential character of an e-rickshaw. An electrically operated three-wheeled vehicl
Section 3(26) of the General Clauses Act, 1897 defines “immovable property” as to include land, benefits to arise out of the land, and things attached to the earth, or permanently fastened to anything attached to the earth. Applicability of the Gener
This judgement is quite loudable judgement in favour of the taxpayers having inverted duty structure. In regard to the applicability, since there is no contrary judgment in this issue till date, so, this judgement has pan India applicability.
When a statement recorded under Section 70 under GST CGST Act, 2017 is Relevant and Admissible? -Analysis of Section 136 of CGST Act, 2017
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