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GST Cases

KERALA STATE LEVEL SCREENING COMMITTEE ON ANTI-PROFITEERING vs. M/S. SOMANY CERAMICS LTD.

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 measure
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.

“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.

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 to have been passed on by commensurate reduction in price and therefore,...

Subject : Anti-profiteering measure
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

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 product under section 171 of 2017 Act was not sustainable.

Subject : Anti-profiteering measure
Legislation Referred To : Section 171 of CGST Act, 2017
In Favour Of : Assessee
Cases

M/S. BANK OF MAHARASHTRA vs. COMMISSIONER OF CUSTOMS & CENTRAL EXCISE
CESTAT Mumbai, Mar 15, 2019

1. Bank of Maharashtra, the Appellants, are a government undertaking banking company. The department has issued a Show Cause Notice dated 29.04.2015 to the Appellants...

Legislation Referred To : Sections 66, 67(4), 73 & 78 of finance Act, 1994

INNOVATIVE CLAD SOLUTIONS PVT. LTD. vs. C.C.E. & S.T., INDORE
CESTAT New Delhi, Mar 15, 2019

In absence of sufficient reason for delayed filing of refund claim of service tax under Notification No. 40/2012-ST dated 29.06.2012, refund was rightly rejected.

Subject : Power to grant exemption from service tax
Legislation Referred To : Section 66b of Finance Act, 1994
In Favour Of : Revenue

GMR HYDERABAD INTERNATIONAL AIRPORT LTD. vs. COMMISSIONER OF CENTRAL EXCISE HYDERABAD-II
CESTAT Hyderabad, Mar 14, 2019

Assessee who was awarded a contract for by Ministry of Civil Aviation, Govt of India for constructing airport on build, operate, own and transfer basis was eligible to...

Subject : Cenvat credit
Legislation Referred To : Rules 2(1) & 6(1) CENVAT Credit Rules 2004
In Favour Of : Assessee (Partly)

VISWAM GRANITES vs. CCT VISAKHAPATNAM GST
CESTAT Hyderabad, Mar 14, 2019

Benefit of amended provision of section 77 w.e.f. 10.05.2013 providing uniform penalty of Rs. 10,000/- will not apply to an assessee for period prior to that amendment and...

Subject : Penalty for contravention of Rules and provisions of Act for which no penalty is specified elsewhere
Legislation Referred To : Article 20(1) of Constitution of India
In Favour Of : Revenue
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. 02/2019-Union Territory Tax (Rate), Dated 07.03.2019

G.S.R. 191(E).-In exercise of the powers conferred by sub-section (1) of section 7, sub-section (1) of section 8, clause (v) of section 21 of the Union Territory Goods and...

Notification No. 02/2019-Central Tax (Rate), Dated 07.03.2019

G.S.R. 189(E).-In exercise of the powers conferred by sub-section (1) of section 9, sub section (1) of section 11, sub-section (1) of section 16 of the Central Goods and...

Notification No. 02/2019-Integrated Tax (Rate), Dated 04.02.2019

G.S.R. (E).-In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on...

Notification No. 27/2018-Integrated Tax (Rate), Dated 31.01.2019 (Corrigendum)

G.S.R. 82(E).—In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 27/2018-Integrated Tax (Rate), dated the 31st...

GST Press Release

Press Release, Dated 19.03.2019

Decisions taken by the GST Council in the 34th meeting held on 19th March, 2019 regarding GST rate on real estate sector

Press Release, Dated 07.03.2019

Last Date for Filing of Annual Return in GST for the year 2017-18 extended up to 30th June, 2019

Press Release, Dated 07.03.2019

Implementation of various decisions taken by the GST Council for the MSME sector

Press Release, Dated 01.03.2019

Total GST Revenue collection of Rs. 97,247 crore for the month of February 2019