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GST on Services provided by Charitable trusts registered under section 12A of Income Tax Act, 1961

Swayam, In re [03/WBAAR/2020-21] Ruling by: Authority for Advance Ruling, West Bengal Facts: The applicant was a charitable trust under section 12A of Income Tax Act, 1961 and provided legal, medical, psychological and financial support to the women and their children surviving violence and abuse. The applicant was also undertaking various training programmes for such survivors. He was charging…

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Association of Inner Wheel Clubs of India, In re [11/WBAAAR/2018]

Ruling by: Appellate Authority for Advance Ruling, West Bengal Facts The appellant is affiliated to International Inner Wheel. The membership of the applicant can only be availed against payment of annual membership fees, renewable annually. Only the members are granted various facilities and/or benefits, enabling them to attend conventions/meetings for the furtherance of the objectives of the…

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GST on Membership Subscription

Rotary Club of Mumbai Queens Necklace, In re [MAH/AAAR/SS-RJ/15/2019-20] Ruling by: Appellate Authority for Advance Ruling, Maharashtra Facts: M/s. Rotary Club of Mumbai Queens Necklace was an unincorporated association of individuals with the object to encourage and foster the ideal of service. The Rotary Club used to bring together people to exchange ideas, build relationships, and take action,…

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GST on Refundable interest free deposit

Rajkot Nagarik Sahakari Bank Ltd, In re [GUJ/GAAR/R/9/2019] Ruling by: Appellate Authority for Advance Ruling, Gujarat Facts The Applicant is multi-state Schedule Co-operative Bank providing various services under the category of Financial and Related Service. The applicant is running three schemes for the Demat account holder namely Basic Service Demate Account, Rajkot Nagarik Investor Scheme…

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GST on interest subvention scheme

Daimler Financial Services India (P.) Ltd, In re [16/AAR/2019] Ruling by: Authority for Advance Ruling, Tamil Nadu Facts: M/s. Daimler Financial Services India (P.) Ltd. (‘DFSI’) was engaged in the activities of “Leasing and Finance” which includes operating lease of passenger vehicle and financing of commercial and passenger vehicles to end customers. Mercedes Benz was engaged in sale of cars…

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GST on Refundable interest free deposit

Rajkot Nagarik Sahakari Bank Ltd, In re [GUJ/GAAR/R/9/2019] Ruling by: Appellate Authority for Advance Ruling, Gujarat Facts The Applicant is multi-state Schedule Co-operative Bank providing various services under the category of Financial and Related Service. The applicant is running three schemes for the Demat account holder namely Basic Service Demate Account, Rajkot Nagarik Investor Scheme…

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Daimler Financial Services India (P.) Ltd, In re [16/AAR/2019]

Facts: M/s. Daimler Financial Services India (P.) Ltd. (‘DFSI’) was engaged in the activities of "Leasing and Finance" which includes operating lease of passenger vehicle and financing of commercial and passenger vehicles to end customers. Mercedes Benz was engaged in sale of cars all over India. Customers who bought car from Mercedes Benz might require financing and, in such scenario,…

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Goods and Vehicles cannot be seized due to Non filling of Part-B of E-way bill due to technical portal error.

Case Details: Particular Details Case No. WRIT. C NO. 22285 of 2019 Case Name Citykart Retail Pvt. Ltd. v. Commissioner Commercial Tax U.P. Gomti Nagar Court Allahabad High Court Date of Judgement 06-09-2022 Citation GIG-CLS-0104 Issue- In the above case, the petitioner has challenged the demand order passed by respondent authority alleging Part-B of the E-way bill is not filled. Held-…

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Anticipatory Bail for offences committed under GST Act

Case Details: Particular Details Case No. Bail Appln. No. 3771 of 2021 Case Name Tarun Jain v. Directorate General of GST Intelligence (DGGI) Court Delhi High Court Date of Judgement 26-11-2021 Citation GIG-CLS-0102 Issue- In the above case, the petitioner has approached the Court by way of the instant application under section 438 of the Criminal Procedure Code, 1973 (hereinafter…

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Service of Show Cause Notice on driver is not sufficient to be equated with adequate opportunity.

Case Details: Particular Details Case No. WP(MD)No. 24778 of 2022 Case Name Ramki Cements Pvt Ltd represented by its Director v. The State Tax Officer Virudhunagar Roving Squad Virudhunagar Court Madras High Court (Madurai) Date of Judgement 01-11-2022 Citation GIG-CLS-0103 Issue – In the above case, the petitioner contended that after intercepting the consignment, the respondent has…

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Declaration of Taxable turnover in form GSTR 3B by E commerce operator

According to Section 2(44) of CGST Act, 2017, ‘Electronic Commerce means the supply of goods and services or both, including digital products over digital or electronic network’. An activity of buying or selling of products through the Internet, without having physical business premises in the taxable territory. According to Section 2(45) of CGST Act,2017, “Electronic Commerce Operator” means any…

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Electronic commerce operator

Definition E-Commerce Operator under GST. According to Section 2(44) of CGST Act, 2017, ‘Electronic Commerce means the supply of goods and services or both, including digital products over digital or electronic network’. An activity of buying or selling of products through Internet, but it is also necessary to know where E-Commerce Operator does not have a physical business premises in the…

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Declaration of Goods supplied through Electronic commerce operator and supplies by Electronic Commerce Operator

In Table 3.1.1 of Form GSTR 3B (i) The taxable supplies on which ECO pays tax under Section 9(5) of CGST Act 2017, shall be furnished by the ECO in the point (i) of the Table (ii) Registered person supplying goods through electronic commerce operator (ECO) is required to declare the supplies made through ECO in FORM GSTR 3B, Column (3.1.1), (ii) . The supplies should be such on which the ECO is…

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E invoice mandatory for registered person with turnover more than 10 crores

E invoice mandatory for Registered person The notification no. 17/2022 – Central Tax dated 1.8.2022 superseded the notification no. 13/2020-Central Tax, dt. 21.03.2020, has laid down that the registered person whose turnover in the previous financial year from 17-18 onwards exceeds Ten crores rupees then such registered person is required to issue invoice containing particulars mentioned in GST…

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Service by a Clinical establishment

Changes in tax rate in services rendered by clinical establishment has been made in the 47th GST Council Meeting which has been mentioned below: s.no. Serial no. in Notification Notification no. Chargeablity Exclusion 1 New S. no. 31A, heading no. 9993 By Notification no. 3/2022-CTR, dated 13.7.2022, effective from 18.07.2022 Service provided by clinical establishment by way of providing…

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Proper reporting of Input in GSTR 3B

Rajasthan GST Dept. directed the taxpayers to correctly fill the details of credit in Form GSTR-3B. The department has directed the taxpayers to report properly the input tax credit so that there is no short settlement of transfer of funds to the state. Type of credit Table of GSTR 3B Eligible credit Table 4A(1) to Table 4A(5) Ineligible credit as per section 17(5) Table 4D(1) Ineligible or…

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Expansion of list of persons who cannot opt for Composition Scheme

Notification no. 4/2022-CT, dated 31.03.2022 is second amendment of notification no. 14/2019-CT, dated 7-3-2019, which was first amended by Notification no. 43/2019-CT, dated 30.09.2019 The persons whose aggregate turnover in the preceding financial year did not exceed One Crore and Fifty Lakh rupees may opt to pay tax under Composition Scheme instead of paying tax as a normal tax payer under…

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