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GST Cases

IN RE, NATIONAL PLASTICS INDUSTRIES LTD.

If floor coverings is wide term and includes carpets, mats, rugs used to cover floor area—Then it would have to be material or form of floor covering which shall decide correct classification.

Subject : Advance Ruling
Legislation Referred To : Sections 9(1), 97, 100 & 101 of Central Goods and Services Tax Act, 2017
In Favour Of : Revenue

IN RE, GURUDEV SIDDHA PEETH

If assessee voluntarily and unconditionally want to withdraw application filed, then application filed for seeking advance ruling shall be disposed of being withdrawn.

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

IN RE, ICA PIDILITE PRIVATE LIMITED

PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the...

Legislation Referred To : Sections 97 & 98 of Central Goods and Services Tax Act, 2017

IN RE, MAGARPATTA CLUB AND RESORTS PVT. LTD.

(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra...

Legislation Referred To : Sections 97 & 98 of Central Goods and Services Tax Act, 2017
Cases

M/S. BIRLA COTSYN (I) LTD. vs. CCE & GST, NAGPUR
CESTAT Mumbai, Sep 17, 2018

If parameters of proviso to Sec 73 and ingredients constituting suppression of fact by assessee has not been made out and same has not been established by respondent...

Subject : Business Auxiliary Service
Legislation Referred To : Section 265 of Constitution of India
In Favour Of : Assessee

INTERNATIONAL METRO CIVIL CONTRACTORS vs. C.S.T. SERVICE TAX-DELHI
CESTAT New Delhi, Sep 17, 2018

If Adjudicating Authority below fails to appreciate settled law with respect to taxability of work contracts to be in existence since 01.06.2007, despite acknowledging...

Subject : Erection, commissioning and installation
Legislation Referred To : Article 366(29-A)(b) of Constitution of India
In Favour Of : Assessee

M/S. CONSTRUCTION & DESIGN SERVICES (UNIT-28) vs. COMMISSIONER OF CENTRAL EXCISE, NOIDA
CESTAT Allahabad, Sep 14, 2018

Even though under different category if demand of tax having been raised beyond normal period of limitation is time barred in as much as admittedly Assessee has earlier...

Subject : Construction and Residential Complex Services
Legislation Referred To : Services 65(91)(a), (65)(105)(zzzh), 76, 77, 78 of Finance Act, 1994
In Favour Of : Assessee

M/S. PERFECT SECURITY & PLACEMENT SERVICES vs. COMMISSIONER, CENTRAL EXCISE & SERVICE TAX, LUCKNOW
CESTAT Allahabad, Sep 14, 2018

In cases where there is no mention of reduced penalty u/s 11AC in Order-In-Original, then order allowing benefit of reduced penalty subsequently is not required to be...

Subject : Security/ detective agency Service
Legislation Referred To : Section 78 of Finance Act, 1994
In Favour Of : Assessee (partly)
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 20.09.2018

Gurugram Zonal Unit of the Directorate General of GST Intelligence (DGGI) arrests two businessmen in a case of fraudulent issuance of Input Tax Credit (ITC) invoices...

Press Release, Dated 17.09.2018

Examination for Confirmation of Enrollment of GST Practitioners

Press Release, Dated 10.09.2018

Extension of Due Dates for filing of FORM GSTR-1 and FORM GSTR-3B in certain cases

Press Release, Dated 01.09.2018

GST Revenue collection for August 2018 close to ninety-four thousand crore rupees