Kalyan Jewellers India Ltd. V/s Union of India {HIGH COURT OF MADRAS} : Date of Order : 27-11-2023 Issue: Tvl.Kalyan Jewellers India Ltd. issued Gift Vouchers as part of a sales promotion strategy, sold both in their retail outlets and online. The question was about the GST implications regarding the …
NCC Urban One Apartment Owners Mutually Aided Co-Op. Society Ltd., In re {AUTHORITY FOR ADVANCE RULINGS, TELANGANA} : Date of Order : 29-09-2023 Common Area Electricity Charges: Issue: NCC Urban One Apartment Owners Mutually Aided Co-Op. Society Ltd., as a Resident Welfare Association (RWA), collects common area electricity charges from …
Jaiprakash Associates Ltd., In re (AUTHORITY FOR ADVANCE RULINGS, TELANGANA): Date of Order : 23-09-2023 Background: Jaiprakash Associates Ltd., the applicant, was awarded a contract by the Irrigation and CAD Department of the State Government for the execution of certain canal tunnel projects. The work commenced before the enforcement of …
Case Study Name: D.B.S. Construction (P.) Ltd. V/s State of Bihar (HIGH COURT OF PATNA) : Date of order 25-06-2024 Background: D.B.S. Construction (P.) Ltd. (the petitioner) had undertaken a contract in 2009 which was completed before 2015, during which the Value Added Tax (VAT) regime was in effect. …
Case Study Name: AAR – UTTARAKHAND : DATE OF ORDER – 26-09-2022 Background: In the case before the Authority for Advance Rulings (AAR) of Uttarakhand, the issue was whether the cost of diesel provided free of cost by the service recipient (customer) should be included in the taxable value of …
Case Study Name: AAR AUTHORITY – WEST BENGAL ORDER DATE : 13-07-2023 Background: Aryan Flour Mills (P.) Ltd. (the applicant) provides services to the Food and Supplies Department of the West Bengal State Government. These services include milling whole wheat grains provided by the State Government, fortifying the resultant flour …
The AAR order of Vaishnaoi Infratech and Developers (P.) Ltd., here are the key clarifications and rulings regarding GST implications on their activities: Sale of Developed Plots: Taxability: The sale of developed plots by Vaishnaoi Infratech and Developers (P.) Ltd. is not taxable under GST. This is because as per …
Case Study Name: AU Finja Jewels V/s Assistant Commissioner Div. V CGST and CX (HIGH COURT OF BOMBAY) : DATE OF ORDER – 21/06/2024 Background: AU Finja Jewels, a jewellery manufacturer, imported gold and exported gold jewellery. They claimed a refund of accumulated unutilized Input Tax Credit (ITC) under the …
Case Study Name : Veeran Mehhta V/s Deputy Commercial Tax Officer/Deputy State Tax Officer (HIGH COURT OF MADRAS) :Top of Form Date of order : 25-06-2024 Let’s simplify and explain the case of Veeran Mehhta v. Deputy Commercial Tax Officer/Deputy State Tax Officer from the High Court of Madras, …
Case Study Name: Annalakshmi Stores V/S Deputy State Tax Officer {HIGH COURT OF MADRAS}: Date of Order : 10-06-2024 Case Overview: Annalakshmi Stores challenged assessment orders under the Central Goods and Services Tax Act, 2017 (CGST Act) for specific periods. They argued that the tax liability was determined on …
