? VPSSR Facilities (Delhi) [2018-TIOL-32-AAR-GST]
Cleaning service provided to Railways does not qualify as a service in relation to functions entrusted to a Municipality under Article 243W of the Constitution. Therefore, the exemption of pure services to Government Authorities in relation to function entrusted to Municipality under Notification No. 9/2017-IT (Rate) dated 28.06.2017 would not be available.
? Maharashtra State Power Generation Company Ltd. (Maharashtra) [2018-TIOL-33-AAR-GST]
Liquidated damages recovered from contractor in relation to delay in completion of project liable to GST at the rate of 18%. The time of supply of such service would be the time when the delay on part of contractor is established.
? Ahmednagar District Goat Rearing and Processing Co-operative Federation Ltd. (Maharashtra) [2018-TIOL-34-AAR-GST]
Whole animal carcass in its natural shape, but with different weight, packed in LDPE bags (without mentioning weight) and one or two such bags further packed in HDPE bags (with manual marking of weight of each carcass) would qualify as product put up in ‘unit container’. Hence, exemption of GST in relation to frozen meat items (other than those put up in unit container) as per Notification No. 44/2017-IT (Rate) dated 14.11.2017 would not be available.
? Deadline for filing Form GSTR-3B for April 2018 extended by 2 days i.e. till 22.05.2018.
? E-way bill for movement of goods within Union Territories of Chandigarh, Dadra and Nagar Haveli and Daman and Diu prescribed with effect from 25.05.2018.
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