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GST Cases

SHRI SURYA PRAKASH LOONKER vs. M/S. EXCEL RASAYAN PVT. LTD.

National Anti-Profiteering Authority (NAA) upholds a case of profiteering under section 171 of the CGST Act, 2017, against detergent supplier noting that cum-tax price remained same despite reduction in GST rate from 28% to 18% w.e.f. November 15,...

Subject : Anti-Profiteering
Legislation Referred To : Sections 122(1)(i) & 171 of CGST Act, 2017
In Favour Of : Petitioner

IN RE, WEBFIL LTD.

Assessee-company established by  government notification, is liable to deduct tax at source under section 51(1) read with Notification No. 1344-FT dated 13/09/2018, being a company controlled by the Central and the State Governments.

Subject : Application for advance ruling
Legislation Referred To : Section 97(2)(b) of CGST, 2017
In Favour Of : Revenue

IN RE, ITD CEMENTATION INDIA LTD.

Works contract service to State power distribution Co. for its commercial use to attract 18% GST.

Subject : Works Contract
Legislation Referred To : Articles 243W, 243G & 266(1) of Constitution
In Favour Of : Revenue

IN RE, U.S POLYTECH

PP non-woven bags would fall under Tariff sub-heading 3923 taxable @ 18%.

Subject : Classification of goods
Legislation Referred To : Entry 174(7)(1) of List A of Third Schedule to the KVAT Act, 2003
In Favour Of : Revenue
Cases

LUBRIZOL ADVANCED MATERIALS INDIA PVT. LTD. vs. COMMISSIONER OF CENTRAL EXCISE, BELAPUR
CESTAT Mumbai, Jan 11, 2019

1. These appeals are directed against the impugned order dated 10.1.2018 passed by the Commissioner (Appeals), Central Excise and Service Tax, Raigad. 2. Brief facts of the...

Legislation Referred To : Rule 3 of Place of Provision of Services Rules, 2012

M/S. SHREE GURUKRUPA CONSTRUCTION CO. vs. C.C.E. & S.T., RAJKOT
CESTAT Ahmedabad, Jan 11, 2019

1. The following issues involved in the present case:- 1) Whether the appellant's refund claim can be restricted by the amount of cenvat credit availed on input...

Legislation Referred To : Section 102 of Finance Act, 2016

JOHN ERECTORS vs. COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, BELGAUM
CESTAT Bangalore, Jan 11, 2019

Where assessee delayed to file appeal because Authorities delayed in determining interest on service tax liability, such delay was condonable.

Subject : Appeal to the Commissioner of Central Excise (Appeals)
Legislation Referred To : Sections 85 & 78 of Finance Act, 1994
In Favour Of : Assessee (Partly)

M/S. BINNY LTD. vs. COMMISSIONER OF GST & CENTRAL EXCISE CHENNAI
CESTAT Chennai, Jan 10, 2019

Where delay in payment of service tax was due to financial hardship and entire demand has been quantified was reflected in accounts of assessee, reasonable cause existed in...

Subject : Penalty not to be imposed in certain cases
Legislation Referred To : Sections 78 and 80 of the Finance Act, 1994
In Favour Of : Assessee
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. 30/2018-Union Territory Tax (Rate), Dated 31.12.2018

G.S.R. 1282(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. 29/2018-Union Territory Tax (Rate), Dated 31.12.2018

G.S.R. 1281(E).-In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central...

Notification No. 28/2018-Union Territory Tax (Rate), Dated 31.12.2018

G.S.R. 1280(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...

Notification No. 27/2018-Union Territory Tax (Rate), Dated 31.12.2018

G.S.R. 1279(E).-In exercise of the powers conferred by sub-section (1) of section 7, sub-section (1) of section 8 and clause (iv) and clause (v) of section 21 of the...

GST Press Release

Press Release, Dated 15.01.2019

7-Member Group of Ministers (GoM) constituted for boosting the Real Estate Sector under the GST regime by providing a Composition Scheme for Residential Construction Units...

Press Release, Dated 10.01.2019

Major Decisions taken by the GST Council in its 32nd Meeting held today under the Chairmanship of the Union Minister of Finance & Corporate Affairs, Shri Arun Jaitley

Press Release, Dated 10.01.2019

Recommendations made by the GST Council in its 32nd Meeting held today under the Chairmanship of the Union Minister of Finance & Corporate Affairs, Shri Arun Jaitley

Press Release, Dated 08.01.2018

Detection of GST Evasion