GST Judgements

Division Bench of Madras HC disallowed Cess transition into GST

Bimal Jain 22 October 2020 at 16:03

The Hon'ble HC (Division Bench), Madras in the case of Assistant Commissioner of Cost and Central Excise and Anr. vs. Sutherland Global Services Pvt. Ltd. & 2 Ors. [Writ Appeal No. 53/ 2020 dated October 16, 2020] set aside the order of Hon’ble Singl

Posted in GST | 241 Views

Three-wheeled motor vehicle fitted with battery pack, classifiable under HSN 8703, otherwise under HSN 8706

Bimal Jain 16 October 2020 at 12:48

The Hon'ble AAR, West Bengal in Re: M/s Hooghly Motors Pvt. Ltd. [Order Number 06/WBAAR/2020-21 dated August 10, 2020] held that a three-wheeled electrically operated vehicle/rickshaw is classifiable under HSN 8703 (Motor Vehicles for carrying less t

Posted in GST | 252 Views

No registration required for trust carrying out 'charitable activities' exempt under GST

Bimal Jain 16 October 2020 at 12:48

The Hon'ble AAR, Gujarat in Re: All India Disaster Mitigation Institute [Advance Ruling No. GUJ/GAAR/R/20/2019 dated September 11, 2019] wherein the charitable trust registered under Section 12AA and 80G of Income-tax Act, 1961 ("Income Tax Act") car

Posted in GST | 131 Views

Prize money received from horse-race clubs not liable to GST

Bimal Jain 09 October 2020 at 15:53

The Hon’ble AAAR, Maharashtra in Re: Vijay Baburao Shirke [Order No. MAH/AAAR/RS-SK/23/2020-21 dated June 4, 2020] set aside AAR order to hold that receipt of prize money from horse-race clubs (in the event horse wins the race) would not be subject t

Posted in GST | 155 Views

ITC w.r.t GST paid on Lift Installation Charges Not Available

Bimal Jain 07 October 2020 at 12:52

The Hon'ble AAR, Maharashtra in Re: M/s Las Palmas Co-operative Housing Society [Order No. MAH/AAAR/RS-SK/24/2020-21 dated July 20, 2020] held that the input tax credit ("ITC") in respect of GST paid on lift installation charges paid to lift contract

Posted in GST | 400 Views

When sufficient remedies are available to state to protect interest of revenue, onerous conditions of bail cannot be imposed

GST Plus 25 September 2020 at 11:12

It is settled principle that bail is the rule and jail is the exception and mere seriousness of the charge is not a factor to be taken into account while denying the valuable right of liberty. The office committed by the petitioner was bailable under

Posted in GST | 155 Views