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UNION OF INDIA & ANR. vs. MOHIT MINERAL PVT. LTD.
Supreme Court, Oct 03, 2018

After Constitution (One Hundred and First Amendment) Act, 2016, as per Article 270, Parliament canlevycess for specific purpose under law made by it and Article 270, thus,...

Subject : Constitutional aspects Relevant to GST
Legislation Referred To : Articles 39(b)(c), 245, 246A, 248, 249, 250, 254, 265, 268A, 269A, 270(1), 271, 279A, 286, 366(29A) & 368 of Constitution of India
In Favour Of : Revenue

IN RE, RLJ WOVEN SACKS (P.) LTD.
West Bengal Authority for Advance Rulings, Sep 28, 2018

1. The Applicant stated to be, inter alia, a manufacturer of Polypropylene Leno Bags seeks a Ruling on Classification of the above goods under the CGST/WBGST Acts, 2017...

Legislation Referred To : CGST/WBGST Acts, 2017

IN RE, ASHOK KUMAR BASU
West Bengal Authority for Advance Rulings, Sep 28, 2018

Assessee cannot transfer title of the subject commodity as the content printed on question papers is customer specific and there is no ownership on content at any point of...

Subject : Exemption
Legislation Referred To : Sections 97(2)(a),(d)&(e) of CGST/WBGST Acts, 2017
In Favour Of : Revenue

IN RE, ASSISTANT COMMISSIONER, CGST & CX
West Bengal Authority for Advance Rulings, Sep 27, 2018

No input tax credit, will be available for supply of goods/services at Zero Value.

Subject : Input Tax Credit
Legislation Referred To : Section 16(2)(a) of GST Act
In Favour Of : Revenue

IN RE, M/S. A.M. MOTORS
Kerala Authority for Advance Rulings, Sep 26, 2018

In the motor vehicle industry, demonstration vehicle is an indispensable tool for promotion of sales by providing trial run to customers. It is a business requirement that...

Legislation Referred To : Sections 2(19), 16(1), 17(5) & 18(6) of GST Act

IN RE, INDIAN OIL CORPORATION LTD.
West Bengal Authority for Advance Rulings, Sep 18, 2018

If ATF and other non-taxable supplies from Assessee 's Refinery to export warehouse of Indian Oil Corporation are not zero rated supplies, then they are non-taxable...

Subject : Advance Ruling, Input Tax Credit
Legislation Referred To : Articles 279A & 366 of Constitution
In Favour Of : Revenue

IN RE, SMVD POLYPACK (P.) LTD.
West Bengal Authority for Advance Rulings, Sep 18, 2018

Ruling sought for is specifically for PP Leno Bags used for packing agricultural produce such as potato and onions, BIS for fruits and vegetables is considered solely and...

Subject : Advance Ruling
Legislation Referred To : CGST/WBGST Acts, 2017
In Favour Of : Assessee

M/S. GODREJ AND BOYCE MANUFACTURING CO. LTD. vs. STATE OF U.P. AND OTHERS
High Court of Allahabad, Sep 18, 2018

1. In all these writ petitions seizure orders and notices issued under sections 129 (1) and (3), respectively, by various authorities, mainly on the ground that E-Way...

Legislation Referred To : Articles 226, 246-A, 248, 249, 250, 254, 268-A, 269-A, 270, 271, 279-A, 286, 366 & 368 of Constitution of India

IN RE, STERLITE TECHNOLOGIES LTD.
Maharashtra Authority for Advance Rulings, Sep 12, 2018

If Show Cause Notice is form of charge memo/charge sheet filed which is culmination of inquiry and investigations that has been undertaken in case, then assessee’s...

Subject : Advance Ruling
Legislation Referred To : Sections 70, 97 & 98(2) of Central Goods and Services Tax Act, 2017
In Favour Of : Revenue

IN RE, MAGARPATTA RETAIL PRIVATE LIMITED
Maharashtra Authority for Advance Rulings, Sep 12, 2018

If assessee voluntarily request to withdraw application filed for seeking advance ruling, then same can be allowed and application filed for advance ruling required to be...

Subject : Advance Ruling, Exemption
Legislation Referred To : Sections 97 & 98 of Central Goods and Services Tax Act, 2017
In Favour Of : Assessee

IN RE, M/S. AHMEDNAGAR DISTRICT
Maharashtra Authority for Advance Rulings, Sep 11, 2018

PROCEEDINGS (under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 1. At the outset, we would like to make...

Legislation Referred To : Sections 97, 100 & 101 of Central Goods and Services Tax Act, 2017

IN RE, MAHARASHTRA STATE POWER GENERATION COMPANY LIMITED
Maharashtra Authority for Advance Rulings, Sep 11, 2018

PROCEEDINGS (under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 1. At the outset, we would like to make...

Legislation Referred To : Sections 15, 97, 100 & 101 of Central Goods and Services Tax Act, 2017

IN RE, M/S. PUREWAL STONE CRUSHER
Uttaranchal Authority for Advance Rulings, Sep 11, 2018

Note : Under Section 100(1) of the Uttarakhand Goods and Service Tax Act, 2017, an appeal against this ruling lies before the appellate authority for advance ruling...

Legislation Referred To : Article 243W of Constitution

TARA EXPORTS vs. THE UNION OF INDIA
High Court of Madras, Sep 10, 2018

1. This writ petition has been filed seeking a writ of mandamus, directing the respondents either to re-open and reinstate the facility of online submission of TRAN 1 to...

IN RE, DIVISIONAL FOREST OFFICER
Uttaranchal Authority for Advance Rulings, Sep 07, 2018

BRIEF FACTS OF THE CASE 1. In the instant case, an application under Sub-Section (I) of Section 97 of the CGST Act and the rules made thereunder, was tiled by Regional...

Legislation Referred To : Article 266 of Constitution of India

IN RE, AF GARMENTS PRIVATE LIMITED
Maharashtra Authority for Advance Rulings, Sep 05, 2018

If assessee voluntarily request to withdraw application filed for seeking advance ruling, then same can be allowed and application filed for advance ruling required to be...

Subject : Advance Ruling, Classification of Goods
Legislation Referred To : Sections 97 & 98 of Central Goods and Services Tax Act, 2017
In Favour Of : Assessee

IN RE, JAIDEEP METALLICS & ALLOYS PRIVATE LIMITED
Maharashtra Authority for Advance Rulings, Sep 05, 2018

If assessee voluntarily request to withdraw application filed for seeking advance ruling, then same can be allowed and application filed for advance ruling required to be...

Subject : Advance Ruling
Legislation Referred To : Sections 97 & 98 of Central Goods and Services Tax Act, 2017
In Favour Of : Assessee

IN RE, BRINK'S INDIA PRIVATE LIMITED
Maharashtra Authority for Advance Rulings, Sep 05, 2018

If assessee voluntarily request to withdraw application filed for seeking advance ruling, then same can be allowed and application filed for advance ruling required to be...

Subject : Advance Ruling
Legislation Referred To : Sections 97 & 98 of Central Goods and Services Tax Act, 2017
In Favour Of : Assessee

IN RE, THE IDEAL CONSTRUCTION
Maharashtra Authority for Advance Rulings, Sep 05, 2018

If project undertaken by assessee falls under definition of "Affordable Housing" as stated by them in application, then their case will be covered under tax rate of 12%,...

Subject : Advance Ruling, Rate of Tax
Legislation Referred To : Sections 2(119), 16, 17(5)(c), 49(6), 54, 97 & 98 of Central Goods and Services Tax Act, 2017
In Favour Of : Assessee(partly)

IN RE, GIRIRAJ RENEWABLES PRIVATE LIMITED
Maharashtra Authority for Advance Rulings, Sep 05, 2018

PROCEEDINGS (under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 1. At the outset, we would like to make...

Legislation Referred To : Sections 2(30), 2(90), 2(119), 7(1)(a), 9(1), 17(5), 100 & 101 of Central Goods and Services Tax Act, 2017