CA Dr. ARPIT HALDIA & CA KULDEEP JANGID

CA Dr. ARPIT HALDIA & CA KULDEEP JANGID

#GSTCase-146-Taxability of Discounts received by the Applicant from the Principal Company to offer goods to customers at specially reduced prices and Impact of withdrawal of Circular No. 105/2019-GST Dated 28th June 2019 in 37th GST Council Meeting

Case: Santhosh Distributors, In re 110 taxmann.com 496 (AAR - KERALA) 1. Facts: Applicant was an authorized distributor of M/s. Castrol India Ltd. Mumbai (Principal Company) for supply of Castrol brand industrial and automotive lubricants. The process of billing between M/s. Castrol India Ltd. Mumbai, Applicant and its customers was as follows: a) Billing with the use of Software Provided by M/S Castrol India:-Principal...

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#GSTCase-143- Eligibility to claim ITC on goods and services procured or availed before effective date of registration.

Case: Knowlarity Communications (P.) Ltd., In re 110 taxmann.com 354 (AAR - KARNATAKA) 1. Facts: Applicant in order to save itself from losing amount of input tax credit of intra state Karnataka GST, which is charged by telecom operators on Company in the state of Karnataka, got itself registered under the GST Law in State of Karnataka. The effective date of registration was 01.04.2018....

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#GSTCase-142-Eligibility of ITC relating to the goods or services used in Civil Work and External Development work for Setting up of MRO Facility which will be further rented out

Case : Indag Rubber Ltd., In re 115 taxmann.com 215 (AAR- RAJASTHAN) 1. Query: Whether applicant is eligible to claim credit of GST charged by vendor at the time of supply of goods and services to it, which are used for carrying out the following activities for setting up of MRO facility which will be rented out: a) Civil Work b) External Developmental Works...

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#GSTCase-135-Eligiblity of ITC on Demo Vehicle”-(AAR-Mah)-Equally Applicable for other Motor Vehicles??

"Since Demo vehicles would be further supplied in future, and there is no time limit prescribed in GST Act for making such further supplies, applicant held to be eligible to avail ITC on Demo Vehicle"-(AAR-Mah)-Equally Applicable for other Motor Vehicles?? Case: Chowgule Industries (P.) Ltd., 113 taxmann.com 365 (AAR - MAHARASHTRA) 1. Query: Whether applicant is entitled to avail and utilize ITC on inward...

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