GST Judgements

AAAR: Breakwater is not 'plant and machinery' but a 'civil structure', not eligible for ITC

Bimal Jain 14 March 2020 at 10:04

M/s Konkan LNG Private Limited ("the Appellant" or "KLPL") is engaged in the regasification of LNG. The LNG reaches to the plant through the jetty where it is unloaded from various cargoes. That in order to prevent jetty from high tide and forceful s

Posted in GST | 590 Views

No GST on 'Mobilization Advance' received in Pre-GST Era

Bimal Jain 09 March 2020 at 11:29

Shapoorji Pallonji & Company Private Limited ('Applicant') is engaged in the construction business dealing with various clients under Composite Works Contracts involving supply of both goods & services. They had entered into an agreement, dated Novem

Posted in GST | 707 Views

IGST refund allowed even if CG imported under EPCG Scheme for the period of July 1, 2017 to October 12, 2017

Bimal Jain 02 March 2020 at 11:12

The Hon’ble HC, Gujarat in the matter of M/S Prince Spintex Pvt Ltd v. Union of India [R/Special Civil Application No. 20756 of 2018 dated February 3, 2020] allowed refund of IGST paid on imports of capital goods under Export Promotion Capital Goods

Posted in GST | 527 Views

IGST on Ocean Freight as Ultra Vires & Unconstitutional - Gujarat HC

Bimal Jain 27 January 2020 at 17:08

In a landmark judgment in the case of Mohit Mineral Pvt. Ltd. v. UOI [Special Civil Application No. 726/2018 decided on January 23, 2020], the Hon'ble Gujarat HC has declared levy of Integrated Goods and Services Tax ('IGST') on ocean freight & corre

Posted in GST | 886 Views

AAR: GST leviable on the compensation paid to lessor for vacating its claim

Bimal Jain 27 January 2020 at 11:00

The Hon'ble AAR, Goa in the matter of M/s Goa Industrial Development Corporation [AAR No. GOA/GAAR/01 of 2019-20/1875 dated October 17, 2019] has held that the compensation paid by the Applicant on lessor's deposit would clearly qualify as 'supply of

Posted in GST | 682 Views