(Authority for Advance Ruling, Uttar Pradesh
| Apr 16, 2021)
1. M/s Lucknow Producers Cooperative Milk Union Ltd., 22, Jopling Road, Lucknow-226001 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAAAL0278L1ZE.
2. The applicant is engaged in processing of milk and manufacturing of various milk products. The applicant is availing the services of various manpower supply agencies. The applicant has sought advance ruling on following question-
I. GST liability on reimbursement of Employee Provided...
Sri Vikram Aditya Huilgol, learned Counsel for the appellants has informed this Court that a Co-ordinate Bench of this Court, by its judgment dated 23.02.2021 passed in W.A. No.18/2020 and connected matters, has already decided the similar controversy involved in the present appeal. Time was also granted to the assesses in the aforesaid cases upto 31.3.2021 to submit TRAN-1 form.
2. In the light of the aforesaid judgment, no further orders are required to be passed in the present appeal.
...
The petitioner is Uber India Systems Private Limited, a company engaged in the business of operating and managing a software application by the name of “Uber App” which enables consumers to avail ride-hailing services by connecting them with drivers.
2. The writ petition has been filed seeking a Mandamus directing R2, the Central Board of Indirect Taxes and Customs to consider and decide its various representations, the most recent being dated 15.01.2021, on the taxability of ...
(Appellate Authority for Advance Ruling, Karnataka
| Apr 16, 2021)
PROCEEDINGS
(Under Section 101 of the CGST Act, 2017 and the KGST Act, 2017)
1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisio...
(Authority for Advance Ruling, Karnataka
| Apr 16, 2021)
ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF THE KGST ACT, 2017
M/s. Analytica Chemie Inc., (hereinafter referred to as the ‘Applicant’), No. 488B, 4th Floor, Model Export Bhavan, 14th Cross, Peenya Industrial Area, Bangalore-560058, having GSTIN 29ABLFA4210C1ZV, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules 2...
(Authority for Advance Ruling, Karnataka
| Apr 16, 2021)
ORDER UNDER SECTION 98(4) OF CGST ACT, 2017 & UNDER SECTION 98(4) OF KGST ACT, 2017
M/s. Kaustubha Scientific Research Laboratory Private Ltd., (herein after referred to as ‘the applicant'), #142, 3rd Floor, 5th Cross, RMV Extension, Bengaluru (Urban), Karnataka- 560080 having GSTIN number- 29AABCP0825A1ZX have filed an application for Advance Ruling under Section 97 of CGST Act, 2017, read with Rule 104 of the CGST Rules and Section 97 of the KGST Act, 2017 read with Rule 1...
(Authority for Advance Ruling, Karnataka
| Apr 16, 2021)
ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017
M/s. Guitar Head Publishing LLP, # 306/A, Ground Floor, 13th Cross, Near LCA Ramesh Nagar, Marathahalli, Bengaluru-560037 having GSTIN 29AAVFG2223Q1ZN, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017, read with Rule 104 of CGST Rules 2017 and Section 97 of KGST Act, 2017 read with the KGST Rules 2017, in FORM GST ARA-01 discharging the fee of ₹ 5,000/- each u...
(Authority for Advance Ruling, Odisha
| Apr 15, 2021)
Subject: M/s Anjali Enterprises, Plot No-853/1431, Saila Nivas, Madhusudan Nagar, Bhubaneswar-751001, Odisha (herein after referred to as the ‘Applicant’) having a GSTIN : 21CIGPP8275G1Z2 , is a Proprietorship Concern filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and the SGST Act.
1.0 The Applicant having assigned with GSTIN numbe...
This Writ Petition has been filed by the petitioner to direct the respondents to reopen the GST Portal and to allow access to the portal to enable us to file Form GST TRAN – 1.
2.According to the petitioner, he is the partner of the business concern, in the name and style of M/s. Innovative Motors, situate in No. 77B1, A.R.Buildings, Thiruvananthapuram Road, Palayamkottai, Tirunelveli, engaging in sale of Yamaha motorcycles and registered with the fifth respondent, holding GSTIn.33A...
1. This matter is taken up by video conferencing mode.
2. A counter affidavit has been filed by Opposite Party No.1 where in paragraphs 3 to 5, it is stated as under:
"3. That the petitioner, M/s Bagadiya Brothers Pvt. Ltd., is a business entity registered under GST in Chhattisgarh. It does import and export business through various ports of India including Paradip Port in Odisha. For certain taxable services supplied by Paradip Port Trust (PPT) to the petitioner, the PPT had iss...