CA Dr. Arpit Haldia

CA Dr. Arpit Haldia

CA Arpit Haldia (Ph.D, DISA, DIRM, CS, CWA, LLB)
is in Practice since 2002, He has been handling areas relating to Direct Tax, VAT and Audit assignments and possess special expertise in Value Added Tax in Rajasthan. He has been regularly appearing before the appellate authorities under Income Tax and Rajasthan Value Added Tax Act.

He had been awarded Ph.D. in “Comparative Study of Existing system of Sales Tax and Proposed system of Value Added Tax”. He has made an in-depth study on the subject of Goods and Service Tax. His articles on VAT, GST and direct tax have been published on various websites and have been published in local journals and news papers.

He has been a regular speaker in Seminar, Conferences and the study circle meetings organized by Various Committees of ICAI, Branches of the Institute of Chartered Accountants of India and other trade and professional bodies.

#GSTCase-223- 15 Judgements on Input Tax Credit-Blocked Credit, ITC Reversal on Taxable and Exempt Supplies, Eligibility of Input Tax Credit on Motor Vehicle, Availability on Input Tax Credit on CSR Expenses vis-a-vis Pre-GST Judgement, ITC-02-Part-II

Case-1-Bangalore Medical System, 119 taxmann.com 128 (AAR - KARNATAKA) Applicant established a medical diagnostic laboratory to carry out diagnostic or investigative services of diseases. Thus, applicant qualifies to be a clinical establishment. the applicant is eligible for input tax credit on the tax paid on the purchases of goods, i.e. equipments, furniture, etc. which are purchased for this project and also on the reagents/consumables...

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#GSTCase-222-Compilation of 15 Decisions on Input Tax Credit-Eligibility of Tax paid on Brokerage Services, Organising Conference, CGST Paid in another State,Expenditure incurred on residential colony of staff, solar power plant engaged in generation of captively consumed electricity, supply of parts in warranty period, pipe line laid outside premises-Part-I

Case-1-Adwitya Spaces (P.) Ltd. 98 taxmann.com 316 (AAR – TAMILNADU) Applicant eligible to take credit of the CGST & SGST charged by M/s. Catalyst Consulting in the Tax invoice No. C-007/17-18 dated 20-Dec-17 raised on the applicant for real estate brokerage services for renting of property on a fee basis rendered by Catalyst Consulting, subject to the conditions as per Sections 16, 17 and...

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Part-I-Penalty in GST (Section 122 to Section 127)-Brief overview about Penalty, General Rules for Levy of Penalty and Introduction to Section 122

Chapter XIX of the CGST Act, 2017 deals with Offences and prescribes is corresponding penalties. For each offence which has been provided under the chapter, penalty has been prescribed for the same. Supreme Court in Karnataka Rare Earth & Anr vs The Senior Gelt., Dep. Of Mines observed that a penal statute or penal law is a law that defines an offence and prescribes its...

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#GSTCase-220-Schedule-I-Compilation of Cases and Circular on Supply of goods or services or both between related persons or between distinct persons as specified in section 25 and Supply of Goods between Principal and Agent

Case-1-Caltech Polymers (P.) Ltd 98 taxmann.com 355 (AAAR-KERALA) The crucial aspects to be considered in this case are the elements of "supply" and "consideration". The appellant company has admitted that they are serving food to the employees for cash, though there is no profit involved in the transaction. In spite of the absence of any profit, the activity of supplying food and charging price...

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#GSTCase-218-Rule 33-Compilation of Judgements of AAR on Pure Agent in GST

Case-1- Arivu Educational Consultants (P.) Ltd 110 taxmann.com 426 (AAR - KARNATAKA) The applicant is collecting the exact: amount payable to institute or college or universities as exam fee from the students (service recipient) and remits the same amount to the respective institute or college or universities (third party) without any profit element or additions, on the authorization of the student. This payment is...

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#GSTCase-216-Section 15(2)(b)-Valuation of Supply-Compilation of Judgment/Circular on “any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both”

Case-1- Circular No. 47/21/2018-GST Dated 8th June 2018 Whether moulds and dies owned by Original Equipment Manufacturers (OEM) that are sent free of cost (FOC) to a component manufacturer is leviable to tax and whether OEMs are required to reverse input tax credit in this case? It is further clarified that while calculating the value of the supply made by the component manufacturer, the value...

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#GSTCase-215-Whether applicant is eligible for refund in case of Job Work falling under export of service wherein goods which are sent outside India after Job Work are subjected to export duty.

Case-Chowgule & Co (P.) Ltd. 107 taxmann.com 294 (AAR - GOA) Query-1-Whether IGST at 5% of assessable value is applicable on import of iron ore for conversion into pellets and export the resultant product (Iron ore pellets) back to the same supplier in view of the fact that import duty is not applicable in view of the exemption under General Exemption No. 66 (Exemption...

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#GSTCase-214-Whether entire Villa having multiple rooms inside would be treated as “per unit” or individual room inside the villa would be treated as “per unit” for HSN 9963

Case-ISPRAVA Hospitality (P.) Ltd.2020] 117 taxmann.com 982 (AAR - MAHARASHTRA) Facts of the Case- Applicant was proposing to give out entire Luxurious Villas, consisting of multiple rooms, on rent to various customers in the State of Maharashtra. The question is whether, as per Notification No. 11/2017-Central Tax (Rate) dated 28 June 2017, as amended, the entire Villa will be treated as ‘per unit’ or the...

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#GSTCase-213- N.M. Goel & Co vs Sales Tax Officer (SC) 1989 AIR 285-Material Supplied by Awarder of Contract to the Contractor-Whether property in goods in question passed to appellant or continued to remain with PWD although PWD had in final bill debited prices of goods so supplied to appellant under the contract-How Far relevant in GST

The judgement although related to Sales Tax Regime but lays down a significant principle for arriving at the valuation of supply in GST wherein goods are being supplied to the contractor and are being debited from the final bill. Facts The appellant-company is a building contractor at Rajnandgaon in Madhya Pradesh and is registered as a dealer under the Madhya Pradesh General Sales Tax Act....

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#GSTCase-212-Compilation of Judgements on “an act agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act”-Emerging trend in recent decisions in Service Tax vis-à-vis Decisions of AAR/AAAR pre and post CGST Amendment Act, 2018

Part-1-Decision by AAR/AAAR prior to CGST Amendment Act, 2018 Case-1-Maharashtra State Power Generation Co. Ltd., In re 97 taxmann.com 408 (AAAR-MAHARASHTRA) Where appellant is engaged in generation of power and it has awarded a contract to BHEL for purpose of erection, testing and commissioning of main plant package and such contract has timeline for completion of project and levy of liquidated damages, if not...

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