Amendments dated 22-8-2017 in Rates of Supply of Services
Central Goods and Service Tax (Fifth Amendment) Rules, 2017
HC ordered refund of input tax after exemption was given on final product
Unutilized credit of closed unit is allowed to be transferred to transferee unit 
Transfer of business as a whole was not chargeable to tax under Telangana VAT

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Incentives granted prior to GST-regime to be ceased as notification providing such incentives had been rescinded (Delhi) 111,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.

1. You agree that the use of Magzter.com, the application and its services, are at solely at your own risk. Neither Magzter.com nor its associates nor employees nor third party content providers guarantee that the service will be completely uninterrupted or error-free or foolproof against miscreant activities. Nor do they warranty that you will get the exact results as expected or promised by the website or product.

11. THE SERVICE AND ALL PUBLICATIONS ARE PROVIDED ON AN 'AS IS' AND 'AS AVAILABLE' BASIS. MAGZTER, ITS AFFILIATES, SUPPLIERS, LICENSORS AND AGENTS EXPRESSLY DISCLAIM ALL WARRANTIES OF ANY KIND, WHETHER EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE AND NON-INFRINGEMENT. WITHOUT LIMITING THE FOREGOING, NEITHER MAGZTER NOR ITS AFFILIATES, SUPPLIERS, LICENSORS OR AGENTS, MAKES ANY WARRANTY THAT (I) THE SERVICE WILL MEET YOUR REQUIREMENTS, (II) THE SERVICE WILL BE UNINTERRUPTED, TIMELY, SECURE, OR ERROR-FREE, (III) THE INFORMATION THAT MAY BE OBTAINED FROM THE USE OF THE SERVICE OR THAT MAY BE CONTAINED IN THE PUBLICATIONS WILL BE ACCURATE OR RELIABLE, OR (IV) THE QUALITY OF ANY PUBLICATIONS OR THE SERVICE WILL MEET YOUR EXPECTATIONS. YOU ARE SOLELY RESPONSIBLE FOR OBTAINING AND MAINTAINING RELIABLE INTERNET CONNECTIVITY AND YOUR DEVICE. MAGZTER IS NOT RESPONSIBLE FOR YOUR INABILITY TO DOWNLOAD CONTENT. ANY MATERIAL DOWNLOADED OR OTHERWISE OBTAINED THROUGH THE USE OF THE SERVICE IS DONE AT YOUR OWN DISCRETION AND RISK AND YOU WILL BE SOLELY RESPONSIBLE FOR ANY DAMAGE TO YOUR COMPUTER SYSTEM OR MOBILE DEVICE OR LOSS OF DATA THAT RESULTS FROM THE DOWNLOAD OF ANY SUCH MATERIAL. NO ADVICE OR INFORMATION, WHETHER ORAL OR WRITTEN, OBTAINED BY YOU FROM MAGZTER OR THROUGH OR FROM THE SERVICE SHALL CREATE ANY WARRANTY.

2. You will maintain and promptly update that information to keep it true, accurate, current and complete. You are responsible for maintaining the confidentiality of your account and password and for restricting access to your computer, and you agree to accept responsibility for all activities that occur under your account, including the selection and use of all content and services.

2.You will maintain and promptly update that information to keep it true, accurate, current and complete. You are responsible for maintaining the confidentiality of your account and password and for restricting access to your computer, and you agree to accept responsibility for all activities that occur under your account, including the selection and use of all content and services.

3. In no event will Magzter.com or any person or entity or third party involved in the creation, production and distribution of the content on the website and the application be liable in contract or legally for any damages, including and not limited to, direct, indirect, incidental, special, and consequential incurred to you while or on using Magzter.com. By registering on the website or downloading the application, you agree that the provisions mentioned in this section shall apply to all use of and content on the website and the application.

3. Without prior written or authorised permission from Magzter, you should not modify, copy, distribute or sell any content obtained from Magzter as everything published here is the proprietary property of Magzter or its licensors. As such unauthorised use may also violate applicable laws including copyright and trademark laws, Magzter strictly prohibits these and will terminate your access and account if any such illegal activity is proved or detected. You should also stand liable for the damages caused by these unauthorised activities. Except as permitted by the Publication's lawful owner, you acknowledge that you do not acquire any ownership rights by downloading Publications accessed through the Service. Except as explicitly required under copyright law or permitted by the features of the Service you may not modify, reverse engineer, publish, transmit, display, participate in the transfer or sale, create derivative works of, or in any way commercially exploit or provide to a third party the content of the App, the Publications, or any portion of them without the express permission of Magzter and the owner of such content. We do not grant you any licenses, express or implied, to the intellectual property of Magzter or Magzter's licensors.

5. You specifically acknowledge that Magzter.com is not liable for any kind of defamatory or offensive or illegal conduct of other users or third parties or their content and that the risk of injury from the foregoing rests entirely with you.

8. Magzter reserves all rights to monitor the content published and inputted by you for the purpose of determining whether you are compliant with these terms and conditions and other operating rules determined by Magzter. Magzter has the right to take decisions about the content and delete them at its own will.

9. Magzter is a distributor and NOT a publisher of the Publications and so Magzter has no editorial control over the content, including opinions, advice, statements, services, offers etc., that is represented in the magazines. So Magzter will not take responsibility for the accuracy or the reliability for any information or facts provided therein or that is made available through the service, by anyone other than authorised Magzter employees who are acting on their official capacities. Accordingly, we have no editorial control over the Publications. Any opinions, advice, statements, services, offers or other information or content expressed or made available by third parties, including those made in Publications offered by the Service, are those of the respective author(s) or publisher(s) and not of Magzter. Magzter will not be liable for any loss or damage caused by your reliance on information obtained through the Service or from the Publications. The Service may contain links to other Internet sites and third-party resources and Magzter does not assume any responsibility or liability for communications or materials available at such linked sites. These links are provided for your convenience only. You are solely responsible for understanding any terms and conditions that may apply when you visit or place an order through a third-party site.

Details of the objectionable content, including its link on our platform

Download your favorite titles and read them offline, anytime and anywhere

Gift your loved ones with a Magzter Gift Card instantly and give them the freedom to read their favorite magazines and newspapers from thousands of best-selling titles.

Gift your loved ones with a Magzter Gift Card instantly and give them the freedom to read their favorite magazines from thousands of best-selling titles.

Gift your loved ones with a Magzter Gift Card instantly and give them the freedom to read their favorite magazines from {{magCount}} best-selling international titles.

Girish Ramdas is the Co-founder and CEO of Magzter, a New York based startup that has been making waves in the global digital publishing business. Magzter has crossed 80 million users since its inception in 2011 from more than 150+ countries with 1000s of magazines, newspapers and books from more than 4,500 publishers worldwide. He has more than 25 years of experience in cross-platform publishing, including print, mobile, and Web development. During this period, he has co-founded and run three successful start-up businesses. He has enabled magazine companies to go digital and helps them monetize their content across the digital world. Girish's deep industry experience in online, mobile and publishing ecosystems has made him an expert in acquisition, marketing and monetizing digital content across platforms globally.

In the event that you encounter any objectionable content on our platform, we have put in place a grievance redressal policy to address your concerns.

Magzter Inc. (“Company”, “we”, “us” or “our”) knows that you care about how your personal information is used and shared. Please read the following privacy policy (the “Policy”) to learn more about our privacy practices. By visiting any of the websites operated by the Company, and any sub-domains thereof, or using any of our mobile applications and other methods of content distribution (collectively, the “Service”), you acknowledge that you accept the practices and policies outlined in this Policy, and you hereby consent that we will collect, use, and share your information in the following ways.

Magzter Inc. is the World's largest and fastest growing self-service, cross-platform digital newsstand with over 80 million users since its inception in 2011 and thousands of magazines and newspapers across 40+ categories and 60+ languages. Headquartered in New York, Magzter has its local presence in Amsterdam, London, Mexico City, Chennai, Mumbai, New Delhi, Bengaluru, Singapore, and will soon be expanding to other countries. Founded by global entrepreneurs, Girish Ramdas and Vijay Radhakrishnan in June 2011, Magzter enables magazine and newspaper publishers around the world to create and deliver digital editions of their titles to global consumers.

Magzter is committed to providing a safe and secure platform for our users. Please note that Magzter is merely a platform for publishers to distribute their content. We do not control or endorse the content published on our platform. We cannot be held responsible for the actions of our publishers or their content.

Magzter is not responsible for compensating any party that has suffered damages or incurred costs due to any content, or part of the content, that violates their rights. Magzter is not liable to face any legal action in civil court for any violation of rights caused by any content, or part of the content, that infringes the rights of a third party.

Magzter offers the world’s largest {{allyoucanread}} subscription service called {{gold}} which gives digital readers unlimited access to 8,500+ magazines and newspapers for a monthly subscription price. Magzter also has the largest number of stories in the world with its game-changing ezRead 2.0 feature for its apps, which enables smartphone and small-screen mobile users to enjoy magazine content the way it was meant to be enjoyed, with article text that is easy to read and is accompanied by stunning videos and high resolution photography.

Magzter offers the world’s largest “All-You-Can-Read” subscription service called Magzter GOLD which gives digital readers unlimited access to 8,500+ magazines and newspapers for a monthly subscription price. Magzter also has the largest number of stories in the world with its game-changing ezRead 2.0 feature for its apps, which enables smartphone and small-screen mobile users to enjoy magazine content the way it was meant to be enjoyed, with article text that is easy to read and is accompanied by stunning videos and high resolution photography.

Name

Note: This will only share the cover and the publication information, but not the content.

Please fill out this form if you need any help regarding publishing your content on Magzter

Prior to Magzter, he was the President of Dot Com Infoway (DCI) and Galatta Media. His duties included strategic marketing, partnership development, and monetizing content globally. DCI grew from a small team of 3 in 2000 to 300 by 2011 and was dealing with web, software and app development for clients globally.

Since we launched, Magzter has been committed to partnering with global organizations to provide the greatest possible newsstand technology & service to our customers. Whether you are looking to offer magazine subscriptions to your customer database or just want to learn more, Magzter is committed to helping your business grow. To find out more, please fill out the questionnaire below:

The DMCA allows us to restore the removed content if the party filing the original DMCA Notice does not file a court action against you within ten business days of receiving the copy of your Counter Notice.

This Policy covers Company’s treatment of personally identifiable information (“Personal Information”) and other information about you and your computer or device that Company gathers when you are accessing the Service. We may collect Personal Information from you, as explained in more detail below, and we use this Personal Information internally in connection with our Services, including to personalize, provide, and improve our products, services, content, and advertising, and to allow you to set up a user account and profile, to contact you, to fulfill your requests for certain products and services, and to analyze how you use the Services. In certain cases, we may also share some Personal Information with third parties, but only as described in point 4.

This title is included with your Magzter GOLD subscription

To analyze the quality of content and provide appropriate feedback to publishers

We have designated a Grievance Officer to address any complaints related to objectionable content.

We request that any complaint related to objectionable content be sent to the Grievance Officer through email to the above-mentioned email address. We also request that you provide the following details when making a complaint:

and the App that provides you the capability to order, subscribe to and receive the delivery of various magazines, books, news and magazine and publication related content (collectively known as 'Publications') and to have these digital versions of the Publications delivered to you

c. We also collect information associated with your use of the application in order to make personalized recommendations. If you provide your third-party account credentials to us, you understand some content and/or information in those accounts (“Third Party Account Information”) may be transmitted into your account with us if you authorize such transmissions, and that Third Party Account Information transmitted to the Service is covered by this Policy.

f. The Personal Information we collect allows us to respond to your requests, improve our products and services, customize the advertising and content you see, and communicate with you about new products.

is the World's largest and fastest growing self-service, cross-platform digital newsstand with over 87 million users since its inception in 2011 and thousands of magazines and newspapers across 40+ categories and 60+ languages. Headquartered in New York, Magzter has its local presence in Amsterdam, London, Mexico City, Chennai, Mumbai, New Delhi, Bengaluru, Singapore, and will soon be expanding to other countries. Founded by global entrepreneurs, Girish Ramdas and Vijay Radhakrishnan in June 2011, Magzter enables magazine and newspaper publishers around the world to create and deliver digital editions of their titles to global consumers.

n. We will also use usage information in order to ensure users adhere to our Terms of Use. For example, a user’s usage information will help us confirm that a user only downloads a magazine or other content a permitted number of times or to a permitted number of devices.

which gives digital readers unlimited access to 8,500+ magazines and newspapers for a monthly subscription price. Magzter also has the largest number of stories in the world with its game-changing ezRead 2.0 feature for its apps, which enables smartphone and small-screen mobile users to enjoy magazine content the way it was meant to be enjoyed, with article text that is easy to read and is accompanied by stunning videos and high resolution photography.

{{magzter}} is the World's largest and fastest growing self-service, cross-platform digital newsstand with over 87 million users since its inception in 2011 and thousands of magazines and newspapers across 40+ categories and 60+ languages. Headquartered in New York, Magzter has its local presence in Amsterdam, London, Mexico City, Chennai, Mumbai, New Delhi, Bengaluru, Singapore, and will soon be expanding to other countries. Founded by global entrepreneurs, Girish Ramdas and Vijay Radhakrishnan in June 2011, Magzter enables magazine and newspaper publishers around the world to create and deliver digital editions of their titles to global consumers.

Goods & Services Tax Cases Magazine - September 12 - 18, 2017

Goods & Services Tax Cases Magazine - September 12 - 18, 2017

In this issue

Goods & Services Tax Cases Magazine Description: