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Search results for: CGST

SC's Order for Hero Motocorp & Sun Pharma Laboratories Ltd

SC: Govt Not Obligated to Run Old Exemption Policies After GST Act

The Apex court, post to the enactment of the Central Goods and Services Tax Act in 2017, the centre was not being restricted to carrying on with its pre-existing 100% outright excise duty exemption policy of 2003 for publicizing the activities of industries in some of the states like Uttarakhand and Sikkim where it is […]

Rajasthan HC's Order for A.H. Marble Crafts

HC: Wrong Form for Cancellation of GST Reg. Can’t Justify Denial of GSTIN Linkage

In the taxpayer-favoured ruling, the Rajasthan High court ruled that the GST department shall not refuse the advantage of linking the GSTIN on the death of the proprietor only on the technical basis that the application for the GST registration cancellation was incurred through the wrong form. On the Date, 31st Jan 2018 the sole […]

Analysis of Clause 44 of 3CD Form

Analysis of Tax Audit Clause 44 of 3CD Form for Reporting

In the current times, Clause 44 of 3CD become the ‘Buzz word’ for every professional. People are giving their views recognizing the aspect of reconciliation with indirect tax records. Form 3CD of Tax Audit Report (TAR) was revised in July 2018 via Notification No. 33/2018 on 20.07.2018 to include Clause 44 on reporting of GST […]

Gujarat GST AAR's Order for M/s SRF Limited

AAR: GST Not Imposed on Transportation & Canteen Services Via 3rd Parties

The Authority for Advance Rulings (AAR), Gujarat bench ruled that GST does not get applied to the provision of transportation and canteen utilities via third parties to the employees under the contract. The petitioner, M/s SRF Limited is a multi-business chemicals conglomerate involved in manufacturing industrial and speciality intermediates. The petitioner’s business portfolio covers fluorochemicals, […]

Gujarat GST AAR's Order for Kirloskar Oil Engines Ltd.

Gujarat AAR: 18% GST Levy on HTP Kirloskar Power Sprayer

The Gujarat Bench of Authority for Advance Ruling (AAR) ruled that the Good and Services Tax (GST) at the rate of 18% is applicable to the ‘HTP Kirloskar Power Sprayer’ manufactured by M/s. Kirloskar Oil Engines Ltd. as well as the 8-digit Harmonised System of Nomenclature(HSN) code is 8424 89 90. The petitioner, Kirloskar oil […]

High Court's Order for M/s. R. P. Buildcon Private Limited & Anr

HC: GST Proceedings Not Permitted for the Same Time by Authorities

Under Section 65 of the CGST Act, the Calcutta High Court ruled that as the audit proceedings would have started already, the same would be good that the proceedings must be carried to their suitable end. The Anti-Evasion and Range Office has executed the proceedings for the identical duration and would not be carried on. […]

Haryana GST AAR's Order for AS & D Enterprise LLP

AAR: LLP Security Services Not to be Treated Under GST RCM

The Authority of Advance Rulings (AAR) in Haryana has said that Security Services provided by a Limited Liability Partnership shall not be treated as taxable under Reverse Charge Mechanism (RCM). Under the Goods and Services Tax(GST) Act, 2017 the petitioner has been registered and asked for the ruling as a Limited Liability Partnership that has […]

Bombay High Court's Order for Ramani Suchit Malushte

Limitation Period for Appeal Can’t Start Since GST Reg Cancellation Order Unsigned: Bombay HC

The Bombay High court ruling said that in an order in which the cancellation order of registration under the GST act was uploaded on the GST portal without a signature, the limitation to furnish the appeal could not be initiated unless the signature would get affixed to the same order. A division bench of Justice […]

UP GST AAR'S Order for M/s Rodec Pharmaceuticals Private Limited

UP AAR: GST ITC on Services for Promotional Schemes Not Available

The Authority of Advance Ruling (AAR), Uttar Pradesh held that the service received for the promotional scheme does not qualify for the ITC. The Applicant, M/s Rodec Pharmaceuticals Private Limited, does the business of Trading Animal Health Products. The product groups are categorized into Antibiotic, Anthelmintic, and Analgesic & Antipyretic, Anti-Spasmodic, Ectoparasiticide, Feed Supplement, and […]

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