GST Judgements
The AAR, Tamil Nadu in the matter of Ola Electric Technologies Pvt. Ltd. [Order No. 31/AAR/2022 dated July 29, 2022]has held that the transfer of rights to perform integration testing, installation, and marketing of software from an e-vehicle manufac
Reasoned assessment order to be passed dealing with all aspects of the matter
Bimal Jain 13 January 2023 at 11:17
The Hon'ble Gujarat High Court in M.P. Commodities Pvt. Ltd. v. State of Gujarat [R/Special Civil Application No. 3796 of 2022 dated March 9, 2022] quashed and set aside the demand order passed in Form DRC-07 by the Revenue Department, on the grounds
The applicant recovers nominal amount from the employees for canteen facility - The applicant discharge GST @5% on the taxable value which is sum total of the cost of the canteen service provider plus 10% notional mark up.
Seller cannot be penalised for mentioning the quantity of goods in pieces instead of weight
Bimal Jain 12 January 2023 at 16:55
The Hon'ble Allahabad High Court in the matter of M/s. Ganpati Battery Traders v. State of U.P. [Writ Tax No. 1138 of 2021 dated December 6, 2022] has held that mere selling of batteries by piece instead by weight does not make the seller liable to b
The AAR, Chhattisgarh in the matter of M/s Goel Medico [Advance Ruling No. STC/AAR/09/2021 dated December 17, 2021]has ruled that installation services of parts and equipment for supply of oxygen and other gases used in hospital, homes and connection
18% GST leviable on Interactive Flat Panel Screens if used for data processing purposes only
Bimal Jain 12 January 2023 at 16:55
The AAR, Chhattisgarh in the matter of M/s. Savex Technologies Pvt. Ltd. [Order No. STC/AAR/06/2022 dated August 17, 2022] has held that, Interactive Flat Panel Screens used only for data processing purposes will attract Goods and Service Tax ("GST")
The AAR, Chhattisgarh in the matter of M/s Parsakente Collieries Limited [Advance Ruling No. STC/AAR/08/2021 dated December 17, 2021] has ruled that nil rate of Compensation Cess is applicable on supply of coal rejects by the coal washery, as long as
The Hon'ble Supreme Court in M/s Shekhar Resorts Limited v. Union of India [Civil Appeal No. 8957 of 2022 dated January 5, 2023] has held that the assessee cannot be denied relief under Sabka Vishwas (Legal Dispute Resolution) Scheme, 2019 ("SVLDR Sc
Revenue Department cannot retain any amount that has been erroneously paid as tax
Bimal Jain 10 January 2023 at 11:59
The Hon’ble Andhra Pradesh High Court in M/s. Varshan Enterprises v. Office of the GST Council [Writ Petition No.10637 of 2021, dated December 12, 2022]held that the Revenue Department cannot retain any amount that has been paid as tax as a result of
Welding of railway tracks along with labour services is a Composite Supply taxable at 18% GST
Bimal Jain 07 January 2023 at 13:06
The AAR, West Bengal in the matter of M/s Purple Distributors Pvt. Ltd. [Advance Ruling No. WBAAR 18 of 2022 dated December 22, 2022] has ruled that welding process on the railway tracks along with supply of labour services shall be treated as 'Comp
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