Case-1- Arivu Educational Consultants (P.) Ltd  110 taxmann.com 426 (AAR – KARNATAKA) The applicant is collecting the exact: amount
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#GSTCase-217-Section 15(2)(a)-Whether GST is payable on Mandi Fees collected by the Supplier; Mandi Fees is a tax on buyer and collected by the seller; Whether Scope of Value of Supply in GST should be limited to statutory levy which are on the supplier and collected by the Supplier and would not extend to levy on the recipient but only collected by the supplier.
Mandi Fees is a levy generally on agriculture produces levied under the Agriculture produce Marketing Act. Mandi Fee is payable
#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
#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
#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
#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
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