ISSUE INVOLVED Can assessee seek Advance Ruling after issue of Show Cause Notice?HELD THAT No Advance Ruling can be sought during the pendency of...
Case Law Saisanket Enterprise
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Case Law Sleevco Traders v. Additional Commissioner
ISSUE INVOLVED Can demand be raised in a Bill-to-ship-to transaction where the E-way bill mentions address of ultimate buyer as place of...
Case Law Gurunanak Romell LLP
ISSUE INVOLVEDCan a Recipient of Goods / Services apply Advance Ruling ?HELD THAT No advance ruling can be given where the applicant is the...
Major Amendments by Ministry of Corporate Affairs W.E.F. April 1,2021
1. Mandatory use of Accounng Software having Audit Trail*From FY commencing on 01.04.2021, every Company shall use Accounting Software having...
AAR-West Bengal-Sale of assets of a corporate debtor by NCLT appointed liquidator is a supply of goods by said liquidator, who is required to take registration under secon 24.
Facts The National Company Law Tribunal passed an order declaring the applicant a corporate debtor under the provisions of the Insolvency and...
Supply of goods made from Goa on behalf of a third party registered outside Goa to a place in Goa, has to be taxed as inter-State supply of goods.
Facts High Tech Refrigeration & Air conditioning Industries, have their registered office in Goa has opted for Composition from the date of...
AAR Goa – Supply of goods made from Goa on behalf of a third party registered outside Goa to a place in Goa, has to be taxed as inter-State supply of goods.
Facts High Tech Refrigeration & Air conditioning Industries, have their registered office in Goa has opted for Composition from the date of...
AAR-Uttarakhand- State forest development corporation allowing Reta, Bajri, Boulders extraction from river beds in forest area liable to pay 5 per cent GST during period 1-7-2017 to 31-12-2018 while 18 per cent from 1-1-2019 onward.
Facts The applicant (M/s. Uttarkhand Forest Development Corporation) is a Government body constituted under Act of State Assembly of Uttarakhand...
Products whole wheat Parota and malabar Parota which are not ready to eat are not similar to khakhra, plain chapati or roti and hence, same are taxable at rate of 18%.
Facts M/s ID Fresh Food (India) Pvt. Ltd is a food products company involved in preparation & supply of a wide range of ready to cook, fresh...
TDS not applicable on Exempt Supply
Facts Mahalakshmi Mahila Sangha(Applicant) is an association of persons engaged in provision of catering services (HSN-9992) to educational...
