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GST Case Laws
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M/s. Popular Motor World (P) Ltd., Ernakulam, a company dealing in Motor vehicles and one of the authorised dealers for Hyundai motor cars for the State of Kerala, had preferred an application for Advance Ruling as to whether the sale of 'demo cars' will fall under Rule 32(5) of the GST Rules,2017. Later, vide reference cited at (2) above, the applicant seeks permission to withdraw the above application.
2. In the light of the aforesaid circumstances, we rule as under.
RULING
...
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1.1 M/s Epcos India Pvt. Ltd.. Plot No.32. Sector-5,HSIIDC Growth Center Bawal-123501,Rewari (Haryana) [hereinafter referred to as “the applicant”], is holding Goods and Services Tax Identification Number 06AAACI6950Q1Z2 and has filed an application dt.26.12.2017, form GST ARA-01, for advance ruling under Section 97 of the Central Goods and Services Act, 2017/Haryana Goods and Services Act, 2017.
1.2 The applicant has submitted that they have made an additional investment in m...
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The applicant's application was examined and admitted on 16.02.2017. The applicant had sought advance ruling for correct classification of their product, i.e., Brake Pad and Auto Parts, whether to fall under ITC HSN 87083000 attracting 28% GST or ITC HSN 6813 attracting 18% GST.
Report of the Jurisdictional Officer
The Jurisdictional officer has submitted in his report dated 23.02.2018 that the ITC HSN 6813 attracting GST (9% CGST + 9% SGST) is for Frictional Material and articles...
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Sri. N.C. Varghese, Thrissur, a small scale contractor (hereinafter called the applicant), has preferred an application for Advance Ruling on the rate of tax of standing rubber trees. The applicant is engaged in the purchase and cutting and removal of rubber trees from the plantations of certain public sector undertakings owned by the Government of Kerala and also from private individuals in Kerala.
2. The applicant has submitted that he had participated in the e-auction for cutting 6696 ...
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M/s. Synthite Industries Ltd, Synthite Valley, Kadayiruppu P O, Kolenchery, Ernakulam District, Kerala 682311 (hereinafter called the applicant) is a registered person under GST having GSTN: 32AADCS5616E1ZQ.
2. They are in the business of trading in spices and spice products. They have two modes of transactions. In the first kind, the applicant receives order from a customer in USA for the supply of spice products. They place a corresponding order to a supplier in China for supplyin...
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M/s. Caltech Polymers Pvt. Ltd., Malappuram (hereinafter called the applicant or the Company) has preferred an application for Advance Ruling on whether recovery of food expenses from employees for the canteen service provided by the applicant / company comes under the definition of outward supplies and are taxable under Goods & Service Tax Act.
2. The applicant is a Private Limited Company engaged in the manufacture and sale of footwear. It is submitted that they are providing ...
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1. M/s. Maheshwari Stone Supplying Co., Tandur,(GSTIN No.36ABNPS1863M1ZX) has filed an application in Form GST ARA-01under Section 97(1) of TGST Act,2017 read with Rule 103 of CGST/TGST Rules, 2017and sought advance ruling on the following issues:
(i) In which Chapter the commodity called "Polished/Processed limestone slabs" falls?
(ii) Under which HSN Code the above commodity comes?
(iii) Can it be classified as "Mineral substances not elsewhere specified or includ...
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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 Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by ACRYMOLD, the applicant, seeking an advance ruling in respect of the following questions :
1. If the word TROPHY is spe...
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PROCEEDINGS
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
NO.GST-ARA-13/2017/B-16
Mumbai, dt. 23/03/2018
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 Aditya Birla Retail Limited, the applicant, seeking an advance ruling in ...
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The goods of the petitioner have been seized on 16.03.2018 for want of E-Way Bill.
On the respective submissions of the parties the issue which crops up in this petition is whether Rule 138 of the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the Rules) as it stood originally before the 4th amendment would stand revived with the rescinding of the notifications dated 30/31.01.2018 enforcing the amended Rule 138 of the Rules w.e.f. 01.02.2018 with regard to th...
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28 Apr
☑ Monthly | GSTR-11
GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
30 Apr
☑ Quarterly | QRMP
Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)