LCL Logistix India (P.) Ltd. v. Union of India (CALCUTTA HIGH COURT) : MATTER: Since in a CIF contract, Indian importer is liable to pay IGST on ‘composite supply’ comprising of supply of goods and supply of services of transportation, insurance, etc. a separate levy on Indian importer for ‘supply …
MONALISA CO-OPERATIVE HOUSING SOCIETY LTD (AAAR-MAHARASHTRA) : Situation : GST is payable on payment received from outgoing members of the housing society as the amount collected is for future repairs Mattar : Supply – Consideration – Gratuitous Payment – Appellant submits that charges collected from its outgoing members is gratuitous …
AJAY KUMAR JINDAL V. SUPERINTENDENT, WARD 71 CENTRAL GOODS AND SERVICES TAX (DELHI HIGH COURT) : Where material on record indicates that petitioner was carrying on its business from its principle place of business in Delhi and had shifted it to haryana and there was no allegation that petitioner had …
ERNST & YOUNG LTD. V. ADDITIONAL COMMISSIONER, CENTRAL GOODS AND SERVICES TAX APPEALS-IT (DELHI HIGH COURT): Professional services provided to overseas entity do not amount to intermediary services as assessee was directly providing such services and not facilitating or arranging such services between overseas entity and third party. Supply of …
SHREEJI EARTH MOVERS (AAAR-GUJARAT) : BRIEF : Since appellant-assessee is not engaged directly as a contractor or as a sub-contractor of main contractor by State Government of Gujarat for supply of works contract pertaining to irrigation department, therefore, appellant merits entry at Heading No. 9954 and it is liable for …
AP Power Development Co (AAR – ANDHRA PRADESH) : BRIEF : Liquidated damages paid by defaulting party to non-defaulting party for tolerating act of non performance or breach of contract have to be treated as consideration for tolerating an act or a situation under an agreement, thus, liquidated damages collected …
PURANIK BUILDERS LTD. (AAAR-MAHARASHTRA) : BRIEF : Water connection charges, electric meter installation and deposit for meter, development charges and legal fees being inextricably linked with construction service are liable to same rate of GST as that of construction service; Other services like club house maintenance, advance maintenance, share of …
HP India Sales (P.) Ltd. {AUTHORITY FOR ADVANCE RULINGS, TAMILNADU} : Date of Order : 28-08-2019 simplified explanation of the AAR ruling regarding the classification of desktops under GST: Background: HP India Sales (P.) Ltd., a subsidiary of HP Inc., sought an advance ruling on the GST rate applicable to …
Shri Digamber Jain Sidhkut Chaityalaya Temple Trust {AUTHORITY FOR ADVANCE RULINGS, RAJASTHAN} : Date of Order : 26-03-2024 simplified explanation of the Rajasthan AAR ruling regarding GST on entry fees collected for religious activities: Background: The case involved Shri Digamber Jain Sidhkut Chaityalaya Temple Trust, engaged in religious activities to …
Acme Cleantech Solutions (P.) Ltd. V/s Union of India {HIGH COURT OF PUNJAB AND HARYANA} : Date of Order : 03-05-2024 simplified explanation of the High Court ruling regarding the GST clarification on corporate guarantees: Background: Acme Cleantech Solutions (P.) Ltd. filed a petition challenging Item No. 2 of Circular …
