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Judgements by FCS Deepak Pratap Singh

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Rate of GST on popcorn

  FCS Deepak Pratap Singh    19 January 2023 at 09:51

The Gujarat Authority of Advance Ruling (AAR) ruled that product namely J.J.'s Popcorn of M/s Jay Jalaram Enterprises manufactured from raw corn/maize grains, by heating turn into puffed corns/popcorns. Further other ingredients like salt and turmeri

Posted in GST |   471 Views



AAR Authority made it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also me

Posted in GST |   82 Views



The Appellate Authority of Advance Ruling (AAAR), West Bengal ruled that fusible interlining cloth is not a woven fabric and falls under HSN 5903, so 12% Goods and Service Tax (GST) is applicable.

Posted in GST |   70 Views



he position in law is well-settled. After 1.4.1989, it is not necessary for the assessee to establish that the debt, in fact, has become irrecoverable. It is enough if the bad debt is written off as irrecoverable in the accounts of the assessee. When

Posted in Income Tax |   146 Views



Authority for Advanced Ruling Karnataka held that the incomes received from salary/remuneration as a Non-executive Director of a private limited company, renting of commercial property and renting of residential property and the values of amounts ext

Posted in GST |   105 Views



Since interest subsidies and power subsidies are provided by the government to the entities establishing units in specified areas are of Capital nature. The subsidies are given to develop the specified areas and generate employment. Since these subsi

Posted in Income Tax |   197 Views



When the amount is credited to suspense account or any account, by whatever name called, then it is treated as amount credited to the account of the payee and tax has to be deducted at source. Hence, tax has to be deducted at source even on provision

Posted in Income Tax |   744 Views



THE SUPREME COURT directed insurer to pay reinstatement value of the goods damaged and not the depreciated value, because as per the policy, in case the insurance company is unable to reinstate or repair because of some municipal or other regulations

Posted in Corporate Law |   396 Views



The Applicant is a part of a global organisation dealing with renting of reusable equipments for shared use amongst industrial and retail sectors throughout the supply chain.

Posted in GST |   193 Views



The Commissioner or the authorized officer may, on his own or based on submission of the assessee may examine the matter afresh. After being satisfied that the ITC availed initially considered being fraudulently or ineligible, it is no more ineligibl

Posted in GST |   154 Views