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  12,969 Results

GEOJITH FINANCIAL SERVICES LTD.


(Authority for Advance Ruling, Kerala | Sep 19, 2018)

The applicant is engaged in providing various retail financial services like stock broking, share broking, marketing of initial public offering of companies and mutual funds, corporate advisory services etc. which were not taxable under VAT Law. Based on the transitional provisions, they have claimed input tax credit on closing stock of computers, laptops and other goods lying in the physical possession of the applicant as on 30th June 2017. In the circumstances advance ruling is sought for o...
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NEW RV ENTERPRISES


(Authority for Advance Ruling, Kerala | Sep 19, 2018)

The applicant is a manufacturer of Tile Adhesive and Joint Filler. The raw materials used for the manufacture are silica sand, dolomite. cement and chemicals. The tile adhesive is manufactured by mixing natural products like silica sand and dolomite powder with cement and chemical. Hence it is a ‘prepared binder' specified under HSN 3824 which is taxable @ 18% GST. However assessing authority pointed out that this item will come under HSN 3214, which stands for glaciers putty, graft...
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ERNAKULAM MEDICAL CENTRE PVT. LTD.


(Authority for Advance Ruling, Kerala | Sep 19, 2018)

The applicant is rendering medical services with professionals like doctors, nursing staff, lab technicians etc. In GST scenario health care services by a clinical establishment, an authorized medical practitioner or para medicals have been exempted vide classification 9993. Medicines supplied through pharmacy to both inpatients and outpatients under the prescription of the doctors are incidental to the health care services rendered in the hospital and beyond the ambit of taxation. Hence the ...
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1. In all these writ petitions seizure orders and notices issued under sections 129 (1) and (3), respectively, by various authorities, mainly on the ground that E-Way Bill-01 under U.P. Goods and Service Tax Act 2017 (hereinafter referred to as U.P.G.S.T ACT) read with Integrated Goods and Services Tax Act 2017 (hereinafter referred to as I.G.S.T. Act 2017) and Rules framed thereunder were not accompanied by Transporters when goods were intercepted within State of U.P. during Intra State or I...
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The petitioner, a dealer under the Kerala Value Added Tax Act (KVAT Act), migrated to the regime of Goods and Services Tax Act (GST Act). While he was transporting orthopedic implants, the consignment was detained. Faced with proceedings under Section 129 of the GST Act, the petitioner filed this writ petition. 2. This Court through an interim order dated 06.02.2018 directed the authorities to adjudicate the issue of detention under Section 129 of the Act, within three days. 3. As see...
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BOLDROCCHI INDIA PVT. LTD.


(Authority for Advance Ruling, Haryana | Sep 18, 2018)

1. M/s. Boldrocchi India Pvt. Ltd., 18th 19th Floor, Tower-4, Office No.1801, 1802 1907, DLF Corporate Green, Sector-74A, Gurgaon, Haryana [hereinafter referred to as the “applicant”], has submitted that their customer is setting up a waste to energy plant in Andhra Pradesh and for which they require WTE PLANT BOILER'S FLUE GAS CLEANING SYSTEM. The customer has also requested to supply these goods under Chapter 84 charging tax @5% according to the said entry as under:- ...
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AWLA INFRA


(Authority for Advance Ruling, Haryana | Sep 18, 2018)

Factual Background As Per Applicant 1. A Scheme known as “SCHEME FOR CONSTRUCTION OF GODOWNS FOR FCI - STORAGE REQUIREMENTS, THROUGH PRIVATE ENTERPRENEURS - 2008” (in short known as PEG-2008 Scheme) was framed by the Food Corporation of India (FCI) at the behest of Government of India. The details of the scheme are available on the official web-site of the FCI. 2. The Haryana State Cooperative Supply and Marketing Federation Ltd. (HAFED) was notified as nodal agency for co...
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MADHYA PRADESH POORV KSHETRA VIDYUT VITARAN COMPAN..


(Authority for Advance Ruling, Madhya Pradesh | Sep 18, 2018)

PROCEEDINGS (Under section 98 of Central Goods and Services Tax Act, 2017 and the Madhya Pradesh Goods and Services Tax Act, 2017) 1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by M/S Madhya Pradesh Poorv Kshetra Vidyut Vitaran Company Limited (hereinafter also referred to as applicant), registered under the Goods & ...
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ITALIAN EDIBLES PRIVATE LIMITED (IEPL)


(Authority for Advance Ruling, Madhya Pradesh | Sep 18, 2018)

PROCEEDINGS 1. BRIEF FACTS OF THE CASE: 1.1. M/S. Italian Edibles Pvt. Ltd. Indore [hereinafter referred to as the Applicant] is engaged in the manufacture, supply and export of confectionary and dairy/ sweet product. The applicant manufactures various product including flavoured wafers, Milk chocolates, Milk compound chocolates and other dairy / sweet products. The applicant is having a GST registration with GSTIN 23AACC12746N1ZG. 1.2. Further, the applicant is als...
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SMVD POLYPACK PVT. LTD


(Authority for Advance Ruling, West Bengal | Sep 18, 2018)

1. The Applicant stated to be, inter alia, a manufacturer of Polypropylene Leno Bags (or mesh bags) seeks a Ruling on Classification of the above goods under the CGST/WBGST Acts, 2017 (hereinafter referred to as the “the GST Act”). Advance Ruling is admissible under Section 97(2)(a) of the GST Act. The Applicant submits that the question raised in the Application has neither been decided by nor is pending before any authority under any provisions of the GST Act. T...
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10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

☑ Monthly | GSTR-1

GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 May

☑ Monthly | GSTR-5

GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

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)).