02 (84)

Where e-commerce doorstep delivery charges were contractually split and described as GT charges, but the end customer did not independently contract with or control the transporter and the activity involved hub-based logistics and last-mile delivery, the service was held not classifiable as exempt Goods Transport Agency service under Sl. No. 21A of Notification No. 12/2017-Central Tax (Rate) but as taxable courier/logistics/fulfillment service – Imankalyan Sarbajna, Joint Commissioner, State Tax Vs. Flipkart India Pvt. Ltd. – AAAR West Bengal

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Where e-commerce doorstep delivery charges were contractually split and described as GT charges, but the end customer did not independently contract with or control the transporter and the activity involved hub-based logistics and last-mile delivery, the service was held not classifiable as exempt Goods Transport Agency service under Sl. No. 21A of Notification No. 12/2017-Central Tax (Rate) but as taxable courier/logistics/fulfillment service – Imankalyan Sarbajna, Joint Commissioner, State Tax Vs. Flipkart India Pvt. Ltd. – AAAR West Bengal Read Post »

Where the entire amount collected from customers as reimbursement of GST cost on transmission charges had admittedly been paid to the Government through another GST registration of the same company in the same State, invocation of Section 76 of the CGST Act to demand the same amount again was impermissible – Gail (India) Ltd. Vs. Additional Commissioner, Office of the Commissioner of GST and Central Excise – Madras High Court

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Where the entire amount collected from customers as reimbursement of GST cost on transmission charges had admittedly been paid to the Government through another GST registration of the same company in the same State, invocation of Section 76 of the CGST Act to demand the same amount again was impermissible – Gail (India) Ltd. Vs. Additional Commissioner, Office of the Commissioner of GST and Central Excise – Madras High Court Read Post »

Whether GST liability would accrue, if at all, to the Party of the First Part upon transferring the developed leasehold land and constructed structure as its capital contribution to the LLP? – In re: Aryapride Hotel and Convention Pvt. Ltd. – Odisha AAR (GST)

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Whether GST liability would accrue, if at all, to the Party of the First Part upon transferring the developed leasehold land and constructed structure as its capital contribution to the LLP? – In re: Aryapride Hotel and Convention Pvt. Ltd. – Odisha AAR (GST) Read Post »

In re: Prestige North West Country Owners Associations – Karnataka AAR (GST)

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In re: Prestige North West Country Owners Associations – Karnataka AAR (GST) Read Post »

Whether the collection of corpus fund from members for the purpose of meeting future capital expenditure amounts to a supply under Section 7 of the CGST Act, 2017? – In re: Sandeep Vihar Owners Association (Svoa) – Karnataka AAR (GST)

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Whether the collection of corpus fund from members for the purpose of meeting future capital expenditure amounts to a supply under Section 7 of the CGST Act, 2017? – In re: Sandeep Vihar Owners Association (Svoa) – Karnataka AAR (GST) Read Post »

Are corpus funds collected by a residential association for future contingencies treated as consideration under the GST Act, and do they attract GST? – In re: Liberty Square Apartment Owners Association – Karnataka AAR (GST)

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Are corpus funds collected by a residential association for future contingencies treated as consideration under the GST Act, and do they attract GST? – In re: Liberty Square Apartment Owners Association – Karnataka AAR (GST) Read Post »

Whether the collection of corpus fund from members for the purpose of meeting future capital expenditure amounts to a “supply” under Section 7 of the CGST Act, 2017 | What shall be the applicable time of supply for the purpose of payment of GST-whether GST is payable at the time of collection of such corpus amount from members or at the time of its actual utilisation for capital expenditure – In re: Apartment Owners Association of Raj Lake View – Karnataka AAR (GST)

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Whether the collection of corpus fund from members for the purpose of meeting future capital expenditure amounts to a “supply” under Section 7 of the CGST Act, 2017 | What shall be the applicable time of supply for the purpose of payment of GST-whether GST is payable at the time of collection of such corpus amount from members or at the time of its actual utilisation for capital expenditure – In re: Apartment Owners Association of Raj Lake View – Karnataka AAR (GST) Read Post »

The opening words ‘any person’ in Section 122(1A) of the CGST Act, 2017, are to be understood in the context of a ‘taxable person’, since sub-section (1) itself applies to a taxable person – Amit Manilal Haria and Ors. Vs. Joint Commissioner, CGST & Central Excise and Anr. – Bombay High Court

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The opening words ‘any person’ in Section 122(1A) of the CGST Act, 2017, are to be understood in the context of a ‘taxable person’, since sub-section (1) itself applies to a taxable person – Amit Manilal Haria and Ors. Vs. Joint Commissioner, CGST & Central Excise and Anr. – Bombay High Court Read Post »

Gunnuru Satya Rama Murthy Vs. Assistant Commissioner Stint and Ors. – Andhra Pradesh High Court

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Gunnuru Satya Rama Murthy Vs. Assistant Commissioner Stint and Ors. – Andhra Pradesh High Court Read Post »

In re: Board of Secondary Education Rajasthan – Rajasthan AAAR (GST)

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In re: Board of Secondary Education Rajasthan – Rajasthan AAAR (GST) Read Post »

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