GSTAT Hyderabad
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
3 rulings found
GSTAT Hyderabad
Where brick manufacturer under composition scheme exceeded aggregate turnover threshold during year as determined after excluding typographical errors, composition option ceased from date turnover limit was crossed and liability to pay tax at regular rate arose only on supplies made after such date with due credit for composition tax already paid, requiring no interference in figures so determined. GST: Where assessee composition taxpayer issued invoices without separate GST and department confirmed differential tax after audit, section 10(4) barred separate tax collection so invoices reflected total consideration inclusive of tax, requiring computation of differential tax on cum-tax basis under Rule 35, with benefit extended even if not specifically claimed and differential tax, interest and penalty to be recomputed accordingly
AAAR West Bengal
Supply of tobacco based hookah flavours as well as herbal (non-tobacco- based) hookah flavours through a hookah apparatus in a restaurant does not fall within ambit of paragraph 6(b) of Schedule II to GST Acts merely because such supplies are made in conjunction with food, beverages and other restaurant facilities; consequently, such supplies are not classifiable as restaurant service under Notification No. 11/2017-Central Tax (Rate) but are to be treated as supplies of goods and taxed in accordance with applicable classification and relevant rate notifications
AAAR West Bengal
CKD/SKD supplies of e-rickshaw components could qualify for classification as complete electrically operated vehicles under Rule 2(a) of General Rules for Interpretation only where all essential components were supplied together as an identifiable kit and contemporaneous records consistently established CKD/SKD supply; absent such evidence, goods were classifiable as parts