Held - In the instant case, the applicant is purchasing second hand gold in the form of jewellery from unregistered individuals and supplies to registered / unregistered persons in the form of lumps after melting the same. One of the conditions to apply rule 32(5) for their outward supplies is that supply made by the supplier must be a taxable supply. The applicant is into supply of gold, which is a taxable supply and hence the first condition.....

Held - The applicant has submitted that they purchase and sell second hand or used 'Painting' and do not avail ITC on the purchases of such 'Paintings'. Therefore, according to the applicant, the provisions of Rule 32(5) of CGST & MSGST Rule, 2017 are applicable to sale of such 'Paintings' and tax shall be paid on the difference between the selling price and the purchase price and where the value of such supply is negative, it shall be ign.....

Held - Earlier, SAPL (Astaguru.com) had also applied for a ruling in respect of determination of classification, valuation and GST rates applicable to the goods mentioned in para 5.3 above, which was decided by this Authority vide Order GST-ARA 86/2018-19/B-7 dated 15.01.2019 

Being aggrieved by the order passed by this Authority as mentioned in para 5.4.1 above, SAPL (Astaguru.com) filed an appeal before the Maharashtra Appellate A.....

Held - In the instant case, the supplier, i.e., the applicant is effecting the supply of second-hand jewellery which is taxable under the GST Act as it is covered under entry no.13 of Schedule V to the Notification No.01/2017-Central Tax (Rate) dated 28th June, 2017 which is taxable at 1.5% under the CGST Act and similarly taxable under the KGST Act, 2017 also at 1.5%. Hence, the supplier satisfies the condition that the supply made by him mus.....

Held - In the instant case, the supplier, i.e. the applicant is effecting the supply of second-hand jewellery which is taxable under the GST Act as it is covered under entry no. 13 of Schedule V to the Notification No. 01/2017-Central Tax (Rate) dated 28th June, 2017 which is taxable at 1.5% under the CGST Act and similarly taxable under the KGST Act, 2017 also at 1.5%. Hence the supplier satisfies the condition that the supply made by him mus.....

Held - The transaction of the applicant is examined and found that the applicant is selling the installed wind mills on as is where basis and the prospective purchaser may dismantle them or continue the business on their volition. In the agreement between the applicant and the buyer it has been clearly stated that the applicant is engaged in the business of generation and sale of electricity through their own wind turbine generator located in .....