GST Judgements

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

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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

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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 | 683 Views