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GST Case Laws
13,306
Results
1. The Deputy Conservator of Forests, Bengaluru Urban Division, Department of Forests, Government of Karnataka, (called as the ‘Applicant’ hereinafter), Aranya Bhavan, 18th Cross, Malleshwaram, Bengaluru 560 003, having GSTIN number 29AAAGD1565L1Z8, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST...
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1. M/S Bharat Electronics Ltd, (called as the ‘Applicant’ hereinafter), Jalahalli, Bengaluru - 560013, having GSTIN number 29AAACB5985CIZL, have filed an application for Advance Ruling under Section 97 of CGST Act,2017, KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of each under the CGST Act and the KGST Act.
2. The Applicant is a Public Sector Company and is registered under the Goods and Services Act, 2017....
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Preamble
A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called ‘the GST Act’), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such furth...
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Preamble
A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called ‘the GST Act’), read with section 20(xviii) of the Integrated Goods and Services Act, 2017 (hereinafter the IGST Act), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2...
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PROCEEDINGS
(Under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act.
The present appeal has be...
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Present for the applicant : C.A. Rubbal Bhanderi
2. The applicant has submitted following Questions for which advance ruling is required:
i) The tax payer offers one unit of Dhoop with a pack of Agarbatti (consisting of 10 pieces of Agarbatti). Can the tax payer claim credit of taxes paid on
a) Inputs used for manufacture of Dhoop?
b) Purchase of dhoop from a third party vendor?
ii) As part of the Sales Promotion campaign, the tax payer offers their distributors target bas...
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The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/s. MAANSMARINE CARGO INTERNATIONAL LLP, the applicant, seeking an advance ruling in respect of the following questions.
1. Whether we need to apply for GST registration as the services provided are export of services?
2. Whether can we do supply of such serv...
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B.G. SHIRKE CONSTRUCTION TECHNOLOGY PVT. LIMITED
(Authority for Advance Ruling, Maharashtra | Aug 23, 2019)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/s. B.G. Shirke Construction Technology Pvt Ltd, the applicant, seeking an advance ruling in respect of the following question.
What is the applicable rate of GST on sale of aircraft by an NSOP holder to a private company who have applied for NSOP licen...
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The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/s. FLUID POWER PVT LTD, the applicant, seeking an advance ruling in respect of the following questions.
1] Applicability of GST @ 5% (CGST of 2.5% and SGST of 2.5%) or IGST @ 5% for the above mentioned Marine Duty hydraulic equipment, which is being designe...
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The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. SOMA-MOHITE JOINT VENTURE, the applicant, seeking an advance ruling in respect of the following questions.
1. Whether the said Contract is covered under SI NO -3A , Chapter No 99 as per Notification No. 2/2018 -Central Tax (Rate) dated ...
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24
May
May
S
M
T
W
T
F
S
25 May
☑ Monthly | PMT-06
PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
A) Fixed Sum Method OR
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
28 May
☑ Monthly | GSTR-11
GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).