GST Judgements

Are medicines, consumables and implants used in the course of providing health care services considered as "Composite Supply"?

Guest 23 April 2021 at 12:45

M/s Shalby Limited, Shalby Hospital, Opp Karnavati Club, S.G. Highway,Ahmedabad-380015 having a GSTIN: 24AAICS5593B1ZC, has filed an applicationfor Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA

Posted in GST | 101 Views

What is the appropriate classification and rate of GST applicable on supply of Plastic Toys under GST?

Guest 23 April 2021 at 12:45

The applicant M/s. I-tech Plast India pvt.ltd., Survey No.108-109, Bhavnagar-Rajkot Highway, Shampara, Bhavnagar is engaged in the business of manufacturing and supply of toys made up of plastic and/or rubber or both wherein essentially plastic is th

Posted in GST | 134 Views

Do services rendered on foreign goods in custom bonded warehouses attract GST?

Guest 23 April 2021 at 12:44

The applicant M/s. Manoj Bhagwan Mansukhani(M/s.Rishi Shipping),Plot No.113-116, Rishi House, Ward No.6, Industrial area, Gandhidham,Kutch-370201 is service provider operating in Kandla port; that till this timethey were handling imported fertiliser

Posted in GST | 114 Views

Whether AMTS would qualify as 'Local Authority' as defined under the CGST Act, 2017?

Guest 23 April 2021 at 12:44

M/s. Ahmedabad Municipal Transport Service is registered under GSTand having a GSTIN: 24AAALA1563C1ZV, has filed an application for AdvanceRuling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act,2017 in FORM GST ARA-01 discharging th

Posted in GST | 142 Views

Does installation service where usage of a chemical is essential, qualify as composite supply?

Guest 23 April 2021 at 12:44

The applicant M/s. Trellborg Marine Systems pvt.ltd., 1702-1709, 17thfloor, B-Block, West Gate, YMCA club, S.G.Highway, Ahmedabad-380015 is engaged in the business of trading of products like fixtures, buoys, bollards,frontal frames and fascia pads w

Posted in GST | 103 Views

Do the pic-up charges paid to the Owner/Driver fall under GST rate of 5%?

Guest 23 April 2021 at 12:44

The applicant M/s. Aristo Bullion pvt.ltd., R.B.Chamber, B/3. Chanla Ole, Manek Chowk, Ahmedabad-380001 has submitted that they recently registered as a private limited company with effect from 25.07.2020 for which Certificate of Incorporation is iss

Posted in GST | 105 Views

Supply of license of pre-developed or pre-designed software amounts to supply of goods covered under heading 8523

Bimal Jain 23 April 2021 at 11:43

The AAR, Karnataka in the matter of M/S. SPSS South Asia Pvt. Ltd., [Advance Ruling No. KAR/ADRG/15 of 2021, dated March 24, 2021] held that, supply of license of pre-developed or pre-designed software by assessee amounts to supply of goods and said

Posted in GST | 197 Views

Gift vouchers are neither goods nor services, but instruments used as consideration for payment - Controversy Saga Continues

Bimal Jain 20 April 2021 at 13:09

The AAAR, Tamil Nadu in the matter of Kalyan Jewellers India Ltd. [Order-in-Appeal No. AAAR/11/2021 (AR), dated March 30, 2021] modified the order passed by the AAR, Tamil Nadu to the extent that vouchers are neither good nor service and the Central

Posted in GST | 165 Views

Amended Section 16(4) to de-link ITC on Debit Note with Invoice fails to get stamping of Gujarat AAR in case of M/s I-Tech Plast

CA Nikhil Jhanwar 17 April 2021 at 16:43

Input tax credit is a beneficial piece of legislation but subject to various conditions and limitations prescribed under Section 16 and 17 of CGST Act, 2017.

Posted in GST | 307 Views

No GST to be paid during Search & Seizure unless accepted as GST liability

Bimal Jain 17 April 2021 at 14:55

The Hon'ble Madras High Court in Shri Nandhi Dhall Mills India Pvt. Ltd. v. Senior Intelligence Officer, DGGST &Ors. [W.P. No. 5192 of 2020 and WMP. No. 6135 of 2020] directed the Revenue Department to refund the amount of INR 2 crore collected from

Posted in GST | 158 Views