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INDEPENDENT POWER PRODUCERS ASSOCIATION OF INDIA vs. UNION OF INDIA & ORS.
High Court of Delhi, Apr 05, 2019

CM APPL. 15943/2019 (for exemption) 1. Allowed, subject to all just exceptions. W.P.(C) 3483/2019 & CM APPL. Nos. 15942/2019 2. This writ petition has been filed by the...

Legislation Referred To : Section 2(102) of CGST Act, 2017

KERALA SCREENING COMMITTEE ON ANTI-PROFITEERING vs. M/S. SAINT GOBAIN INDIA PVT. LTD.
National Anti-Profiteering Authority, Apr 03, 2019

In absence of reduction in rate of tax on product ‘Gypsum Board’ at time of implementation of GST, application alleging profiteering against supplier of said...

Subject : Anti-Profiteering Laws
In Favour Of : Assessee

IN RE, M/S. TRIVENI TURBINE LIMITED
Appellate Authority for Advance Ruling, Apr 03, 2019

Turbine generator supplied for use in waste-to-energy project was covered under Sl.No.234 of Schedule-I of Notification No. 1/2017-IT (Rate), dated 28.06.2017 attracting 5...

Subject : Classification of Goods
Legislation Referred To : Section 5 of the Integrated Goods and Services Tax Act, 2017
In Favour Of : Assessee

KERALA STATE SCREENING COMMITTEE ON ANTI-PROFITEERING vs. M/S. ROSATA VITRIFIED PVT. LTD.
National Anti-Profiteering Authority, Apr 03, 2019

Where assessee, supplier of product ‘Vitrified Tiles Super Nano Plus’, did not increase base price of said product after reduction of GST rate from 28 percent...

Subject : Anti-Profiteering Laws
Legislation Referred To : Section 171 of Central Goods and Services Tax Act, 2017
In Favour Of : Assessee

IN RE, RATAN PROJECTS & ENGINEERING CO PRIVATE LIMITED
West Bengal Authority for Advance Rulings, Mar 28, 2019

Where assessee manufacturer of various steel structures send them to job workers along with goods like furnace oil, zinc etc which were consumed in process of galvanising...

Subject : Job work
Legislation Referred To : Sections 2(68), 97(2)(g), 103, 104(1) & 143(1)(a) of GST Act, 2017

IN RE, THE BENGAL ROWING CLUB
West Bengal Authority for Advance Rulings, Mar 28, 2019

Supply of food by assessee-club, from its restaurant was classifiable under SAC 9963 and taxable under Sl. No. 7(i) or 7(iii) of Notification No. 11/2017-CT (Rate) dated...

Subject : Classification of services
Legislation Referred To : Sections 17(2) & (6), 97(2)(b), 103 & 104(1) of GST Act, 2017
In Favour Of : Assessee (Partly)

KERALA STATE LEVEL SCREENING COMMITTEE vs. M/S. PEPS INDUSTRIES PVT. LTD.
National Anti-Profiteering Authority, Mar 28, 2019

Where assessee supplier of Peps Mattress reduced base of said product after offering a discount which was more than commensurate rate reduction of product, vide...

Subject : Anti-Profiteering Laws
Legislation Referred To : Section 171 of Central Goods and Service Tax (CGST) Act, 2017
In Favour Of : Assessee

VIVEK GUPTA vs. M/S. GURUKRIPA DEVELOPERS & INFRASTRUCTURES PVT. LTD.
National Anti-Profiteering Authority, Mar 28, 2019

ORDER 1. This Report dated 28.11.2018, has been received from the Director General of Anti-Profiteering (DGAP) under Rule 129(6) of the Central Goods and Service Tax...

Legislation Referred To : Sections 122(1)(i), 171(1), 17(2)(3) & 171 of CGST Act, 2017

M/S. ATRIA CONVERGENCE TECHNOLOGIES LTD. vs. UNION OF INDIA
High Court of Karnataka, Mar 28, 2019

Where due to technical glitches in GST portal assessee could not revise its GST TRAN-1, Nodal Officer was directed to consider grievances of assessee in an expedite...

Subject : Transitional Provisions
Legislation Referred To : Rule 117 and 120A of the Central Goods and Services Tax Rules, 2017
In Favour Of : Assessee

IN RE, M/S. NMDC LIMITED
Karnataka Authority for Advance Rulings, Mar 27, 2019

Where assessee had already filed refund claims based on outcome of ruling sought before AAR which was sanctioned by respective authorities, application for advance ruling...

Subject : Advance Ruling
Legislation Referred To : Section 140(5) GST Act, 2017
In Favour Of : Revenue

IN RE, ALOK BHANUKA
West Bengal Authority for Advance Rulings, Mar 26, 2019

Repairing and servicing of transformers owned by another person was not job work.

Subject : Job Work, Classification of service
Legislation Referred To : Sections 2(68), 2(119), 97(a), (b), 103(2) & 104(1) of GST Act, 2017
In Favour Of : Assessee (Partly)

IN RE, ESKAG PHARMA PVT. LTD.
West Bengal Authority for Advance Rulings, Mar 26, 2019

RULING 1. Admissibility of the Application. 1.1 The Applicant is stated to be a manufacturer of pharmaceuticals, APIs and other medicaments. He seeks a ruling on...

Legislation Referred To : Article 141 of Constitution of India

KERALA STATE SCREENING COMMITTEE ON ANTI-PROFITEERING vs. M/S. WIN WIN APPLIANCES
National Anti-Profiteering Authority, Mar 22, 2019

Where assessee supplier of product ‘Grinder’ increased base price of product after reduction of rate of GST on said product from 28 percent to 12 percent w.e.f....

Subject : Anti-Profiteering Laws
Legislation Referred To : Sections 122 and 171 of the Central Goods and Services Tax Act, 2017 and Rule 133 of the Central Goods and Services Tax Rules, 2017
In Favour Of : Revenue

IN RE, ASSOCIATION OF INNER WHEEL CLUB OF INDIA
Appellate Authority for Advance Ruling, Mar 20, 2019

1. This Appeal has been filed by the Association of Inner Wheel Club of India (hereinafter referred to as “the Appellant") on 21.12.2018 against Advance Ruling No....

Legislation Referred To : Sections 2(17)(a), 2(84) & 7(1) of GST Act

RIMJHIM ISPAT LTD. vs. STATE OF U.P. AND 3 OTHERS
High Court of Allahabad, Mar 15, 2019

Where 'reasons to believe' were based upon information received by Department fortified by interception of goods of assessee wherein e-way bill was found to be suspicious,...

Subject : Inspection Search Seizure and Arrest, Seizure, Detention and Confiscation
Legislation Referred To : Sections 67 and 130 of the UPGST Act, 2017
In Favour Of : Assessee (Partly)

KERALA STATE LEVEL SCREENING COMMITTEE ON ANTI-PROFITEERING vs. M/S. SOMANY CERAMICS LTD.
National Anti-Profiteering Authority, Mar 13, 2019

When there was no change in base price of product after reduction in GST rate, no profiteering could be alleged under section 171 of 2017 Act.

Subject : Anti-Profiteering Laws
Legislation Referred To : Section 171 of the Central Goods and Services Tax Act, 2017
In Favour Of : Assessee

IN RE, SHIVA WRITING COMPANY PVT. LTD.
West Bengal Authority for Advance Rulings, Mar 13, 2019

“Tips and Balls" of Ball Point Pens are to be classified under GST Tariff Heading 9608 99 90 and are to be taxed at rate of 18 percent.

Subject : Classification of Goods
In Favour Of : Revenue

KERALA STATE SCREENING COMMITTEE ON ANTI-PROFITEERING vs. M/S. ASIAN PAINTS LTD.
National Anti-Profiteering Authority, Mar 13, 2019

Where assessee supplier had maintained same base price of product post reduction in rate of GST resulting in reduction in cum-tax price, benefit of tax reduction was said...

Subject : Anti-Profiteering Laws
Legislation Referred To : Section 171 of CGST Act, 2017
In Favour Of : Assessee

STATE LEVEL SCREENING COMMITTEE ON ANTI-PROFITEERING, KERALA vs. M/S. RAMRAJ HANDLOOMS
National Anti-Profiteering Authority, Mar 13, 2019

In absence of reduction of tax rate on product ‘Little Stars Dhoti (5-6)’ after implementation of GST, application alleging profiteering by supplier of said...

Subject : Anti-Profiteering Laws
Legislation Referred To : Section 171 of CGST Act, 2017
In Favour Of : Assessee

BHARAT RAJ PUNJ vs. COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX DEPARTMENT
High Court of Rajasthan, Mar 12, 2019

When offence under Section 132 was made out against assessee-Company for fraudulently availing input tax credit by issuance of fictitious sale invoices, petitioner,...

Subject : Inspection Search Seizure and Arrest
Legislation Referred To : Section 70 of Goods and Services Tax Act
In Favour Of : Revenue