GST on Slump Sale
Seamless flow of credit under GST
Key takeaways from 12th GST Council Meet
No penalty for reverse charge because of Revenue Neutrality :  Mum. - CESTAT
VAT rate applicable to batteries should apply to their parts also; SLP dismissed (Mag.)
Your Queries on GST
Weekly GST Update
Case Law Browser

Rule 142 of CGST Rules pertains to Demand & Recovery of GST is constitutionally valid (Guj.) 446,
Royalty paid to Govt. for mining activity is classified under heading  9973 (AAR- Guj.) 469,
No bar to apply for anticipatory bail for GST offences (Kar.) 393,

Competent Authority to adjudicate case as assessee  had furnished bank guarantee for release of goods & vehicle (All.) 272,
Authority to allow assessee to upload Tran-1 on GST portal which it was unable to do due to technical glitches (Mad.) 296,
Job worker, as a supplier of service , is liable to pay GST at 18 per cent (AAR - Ker.) 298

Incentives granted prior to GST-regime to be ceased as notification providing such incentives had been rescinded (Delhi) 111,
Authority to consider assessee's applicable for release of detained goods & pass appropriate order (Guj.) 151,
FIR lodged against assessee for generating fake invoices to evade GST would not be quashed (All.) 172

AAR lacks jurisdiction on determination of 'place of supply' (AAR - Mah.) 23,
 GST paid on replacement of existing lift by society for maintenance purposes is not available as ITC (AAR - Mah.) 28,
Advance ruling cannot be obtained by a person only facilitating supply of goods or services between buyer & seller (AAR - Mah.)36

Time of supply of partial periodical license fee by licensee will be date of issue of invoice (AAR - Tamil Nadu) 1,
Competent Authority to release truck on deposit of fine by assessee in lieu of confiscation of truck (Gujarat) 35,
Supply of printed , center pinned & hand numbered answer booklet to State Education Board attracts 12% GST (AAR- Karnataka) 55

Karnataka AAR allows applicant to withdraw its Advance Ruling application with regard to classification of Laboratory Reagents (AAR - Karnataka) 424,
Competent Authority to release detained goods & vehicle on depositing requisite amount & confiscation to be considered afresh (Gujarat) 457,
Product utility vehicles manufactured by applicant, predominantly designed for transportation of goods , classifiable under Heading No. 8704 (AAR - Madhya Pradesh) 472

ITC available to authorized dealer of motor vehicles on vehicles being used for demonstration purposes (AAR-Maharashtra) 318,
Confiscated conveyance shall be released by Competent Authority on deposit of fine by the assessee  (Gujarat) 370,
supply of printing service & intermediary service for selling space for advertisement is a mixed supply, taxed @18% (AAR-West Bengal) 314

Supply of service by leasing goods transport vehicles classified under SAC 997311 (AAR - West Bengal) 282,
Provisional attachment of bank account of assessee merely on the basis of summons was without jurisdiction (Bom.) 208,
Mosquito repellent product 'odomos' is classified under Heading 3808, taxed@ 18% GST (All.) 219

No ITC available for goods/services received by applicant for construction of Marriage Hall on his own account  (AAR- Tamil Nadu) 165,
'Fortified rice kernels' are classified under HSN 1904, taxable @ 18% GST (AAR- Rajasthan) 198,
Application for rectification filed after 6 months of AAR's order rejected, being barred by limitation (AAR- Maharashtra) 188

Development of land for residential dwellings with amenities as per JDA with land-owners is a service, liable to GST (AAR-Karnataka) 25,
Civil works of Hydro-Electric Project are not civil works for dam or other irrigation  works, not eligible for 6% GST (AAR-Kerala) 14,
No GST on machines given under RRC model, i.e, delivered to customers for free &  ownership lies with supplier  (AAR-Karnataka) 75

AAAR could not condone the delay for filing an appeal beyond 30 days (AAAR-Karnataka) 625,
GST leviable on unadjusted advances received before July 1, 2017 for works contract on GST implementation date  (AAAR-West Bengal) 647,
Licensing services for right to use minerals are taxable @ 18% GST during period July , 2017 to December , 2018 (AAAR-Odisha) 654

No coercive action to be taken against assessee w.r.t. offence under GST until disposal of SLP (SC) 574,
Appeal could not be filed against internal order passed by Adjudicating Authority (SC) 562,
HC should dispose off cases for release of seized goods as per GST provision  (SC) 576

Bus passes distributed to commuters & facilitation charges to be included in value of transport service (AAR- Karnataka) 464,
Erection, renovation & commissioning of data centers is 'works contract', taxed @ 18% GST (AAR-Karnataka) 453,
Resale of food & bakery products is not covered under 'restaurant services' (AAR-Kerala) 477

Supply of goods & services separately identifiable cannot be considered as 'composite supply'  (AAR-Kerala) 349,
Services of quality testing & certification of gold ornaments are taxable @18% GST (AAR-Kerala) 353,
 Chicken meat used in baker wares is not covered under food preparations of meat (AAR-West Bengal) 381

Acharya Shree Mahashraman Chaturmas  Pravas Vyavastha Samiti  Trust, In re (AAR - Karnataka) 254,
Dipeet Agarwal,  In re (AAR - West Bengal) 277,
Manipal  Energy & Infratech Ltd., In re (AAR - Karnataka)  310

Incorporating : 
Bajaj Finance Ltd., In re (AAAR - Mah.) 183, 
Bindu (S.) v. Assistant Commissioner, Central Goods & Services Tax Department (Ker.) 168 , 
Elenya India Trading (P.) Ltd. v.O ffi ce of Principal Commissioner of Central Tax & Central Excise (Bom.) 180

Ananthakrishna Shetty v. Mangalore Mahanagara Palike  (Kar.) 93,
Bajaj Finance  Ltd., In re (AAAR  - Mah.) 119 ,
Eagle Home  Appliances (P.) Ltd. v.  Asstt. Commissioner (Ker.) 95,

Arivu  Educational  Consultants  (P.) Ltd., In re  (AAR -  Karnataka) 25,
Children  of  The World India  Trust, In re (AAR - Maharashtra) 37,
Excel  Earthings, In re (AAR - Kerala) 52

Bhutoria Refrigeration (P.) Ltd., In re (AAAR - Maharashtra) 888,
Calcutta  Canvas  Co.  v. Union of India (Mad.)  907,
Delphi TVS  Technologies Ltd. v. Assistant Commissioner (ST) (Mad.) 910,

Crown Beers India (P.) Ltd., In re (AAAR-Maharashtra)780,
Enprocon Enterprise Ltd. v. Asstt. CST (Guj.) 812,
GE T&D India Ltd. v. Union of India (All.) 810

Bengal Peerless Housing Development Company Ltd., In re (AAAR - West Bengal) 701,
Bridge Hygiene Services (P.) Ltd. v. STO (Ker.) 684,
Jotun India (P.)  Ltd.,  In re (AAR - Maharashtra) 691

A.M. Abdul Rahman Rowther & Co., In re (AAR - Tamil Nadu) 555,
Aadinath Industries v. Union of India  (Delhi) 611,
Bharat Electronics Ltd., In re (AAR - Karnataka) 593

Jilani Shahnavaz Mulla v. State of Gujarat (Guj.) 510,
Delhi Goods and Services Tax Act, 2017,
Gujarat Goods and Services Tax Act 2017

Integrated  goods and services tax Act, 2017,
Maharashtra goods and services tax Act, 2017,
Gujarat State Financial Services Ltd., In re (AAR- Gujarat) 383

Haryana Goods and Services Tax Act,2017,
Karnataka Goods and Services Tax Act,2017,
Claim of ITC on inputs used for construction

No GST on delayed payment charges collected by stock broker from clients w.r.t purchase of securities (AAAR -  Uttar Pradesh)141,
Shifting of transmission lines is not 'supply of goods', GST not applicable (AAR - Rajasthan) 153,
ITC shall not be allowed, if payments are netted off against receivable ( AAR - Tamil Nadu) 162

Supply of goods from bonded warehouse to vessels is exempted from GST  (AAR-Maharashtra) 30,
Parts of fishing/floating vessels fall under Heading No. 8902 (AAR-Kerala) 45,
Separate  GST registrations allowable to multiple companies functioning from same address (AAR-Kerala) 48

ITC availed on input services (remaining unutilized) would not be refunded on account of inverted duty structure (AAR- Maharashtra) 833,
IGST paid on export which has rejected earlier due to wrong drawback code mentioned in shipping bills to be refunded (Madras) 853,
Advance Ruling on formula involved in calculation of refund does not fall within purview of section 97 of CGST Act (AAR - Maharashtra) 833

Supply of food at events organized in the club premises is taxable @18% GST (AAAR - West Bengal) 721,
Tools supplied by OEM to component manufacturer for free shall not be added to value of component (AAR - Karnataka) 738,
Accumulated ITC lying unutilized in respect of noticed goods, on account of inverted duty structure , shall not lapse (Gujarati) 801

Services of printing or reproducing the contents of customers are taxable @ 18% GST (AAR- Maharashtra) 645,
Plastic handles for motor vehicle doors to be treated as articles of plastic, taxable @ 18% GST (AAR- Maharashtra) 657,
Money received by society from company for village development programme is a 'consideration' for supply of service (AAR- New Delhi ) 677

July 28, 2020

July 21, 2020

July 14, 2020

July 07, 2020

May 05 - July 06, 2020

March 31 - May 04, 2020

March 24,2020

March 17, 2020

March 10, 2020

March 03, 2020

February 25, 2020

February 18, 2020

February 11, 2020

February 04, 2020

January 28, 2020

January 21, 2020

Weekly journal incorporates recent developments in GST law.

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Goods & Services Tax Cases - March 28 - April 03 2017

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