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GST Cases

IN RE, PREMIER VIGILANCE & SECURITY PVT. LTD.

Reimbursement of security agency's toll expenses by client Banks included in value of supply. Toll charges paid by assessee (security service provider) to both NHAI and State Authority and reimbursed by the client Banks are not excludible from the...

Subject : Applicability of advance ruling
Legislation Referred To : CGST/WBGST Acts, 2017
In Favour Of : Assessee

IN RE, INDIAN INSTITUTE OF MANAGEMENT, CALCUTTA

IIM Calcutta qualifies as ‘education institutes’, eligible for exemption given under sub-clause (ii) of clause 2(y) of Notification No. 12/2017-Central Tax (Rate) thereby eligible for benefit for exemption under Entry No. 66(a) of...

Subject : Assessee is engaged in provision of Educational Services to students
Legislation Referred To : CGST/WBGST Act, 2017
In Favour Of : Assessee

IN RE, MERIT HOSPITALITY SERVICES PVT. LTD.

Supply of food to employees of any organisation is an ‘outdoor catering’ service and liable to 18% GST

Subject : Application for Advance Ruling
Legislation Referred To : Sections 97, 100(1) & 101 of Central Goods and Services Tax Act, 2017
In Favour Of : Revenue

SH. RAMAN KHAIRA vs. M/S. YUM RESTAURANTS INDIA PVT. LTD.

ORDER 1. This report dated 30.07.2018 has been received from the Applicant No. 2, i.e. Director General of Safeguards (DGSG), now re-designated as Director General Anti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Services...

Legislation Referred To : Rules 129(6) & 171 of Central Goods & Services Tax (CGST) Rules, 2017
Cases

CHINUBHAI KALIDAS & BROS. vs. C.S.T. SERVICE TAX AHMEDABAD
CESTAT Ahmedabad, Nov 13, 2018

1. This appeal has been filed by M/s Chinubhai Kalidass & Bros. against confirmation of demand of service tax in respect of amounts received under following heads...

Legislation Referred To : Sections 76, 78 & 80 of Finance Act, 1994

M/S. NEO GROUP SERVICES INDIA PVT. LTD. vs. COMMISSIONER OF CENTRAL TAX BENGALURU EAST
CESTAT Bangalore, Nov 09, 2018

1. These three appeals have been filed by the appellant against the common impugned order dated 22.05.2018 passed by the Commissioner (Appeals) whereby the Commissioner (A)...

Legislation Referred To : Rule 5 of CCR, 2004

M/S. POOVATH PAREE & SONS vs. COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE, COCHIN
CESTAT Bangalore, Nov 06, 2018

1. The present appeal is directed against the Order dated 22.03.2018 passed by the Commissioner (Appeals) whereby the Commissioner (A) has rejected the appeal of the...

Legislation Referred To : Sections 68, 70, 77, 78 & 80 of Finance Act, 1994

M/S. BITCOM SERVICES P. LTD. vs. C.C.E., DELHI
CESTAT New Delhi, Nov 05, 2018

1. The present appeal is directed against the Order of Commissioner Appeals bearing No. (188) dated 10.01.2014. 2. The relevant facts for the adjudication are that the...

Legislation Referred To : Sections 65(26), 65 (27) & 73 of Finance Act, 1994
GST Notification

D.O.No. IV(33)-16/2016-"Systems, Dated 28.02.2017

Migration to GST of existing Central Excise / Service Tax Assessees-reg.

D.O. Letter of Member IT DT (F.No.IV(33)16/2016-Systems), Dated : 06.01.2017

Migration of existing Central Excise/Service Tax Assessees to GST-reg

GST Tariff Notification

Notification No. 23/2018-Union Territory Tax (Rate), Dated 20.09.2018

G.S.R. 908(E).-In exercise of the powers conferred by sub-section (3) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central...

Notification No. 24/2018-Integrated Tax (Rate), Dated 20.09.2018

G.S.R. 907(E).-In exercise of the powers conferred by sub-section (3) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government,...

Notification No. 23/2018-Central Tax (Rate), Dated 20.09.2018

G.S.R. 906(E).-In exercise of the powers conferred by sub-section (3) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on...

Notification No. 22/2018-Union Territory Tax (Rate), Dated 06.08.2018

G.S.R. 745(E).-In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central...

GST Press Release

Press Release, Dated 14.11.2018

GST Council may have to take a view on the funding of NDRF - Shri N.K.Singh

Press Release, Dated 09.11.2018

Advisory to UIN Entities claiming GST Refunds

Press Release, Dated 08.11.2018

No let-up in sanction of GST Refunds

Press Release, Dated 01.11.2018

GST Revenue collections for the month of October 2018 crosses Rupees One Lac Crore