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- Whether GST is payable on the margin difference between the sale and purchase price of second-hand goods ?
Whether GST is payable on the margin difference between the sale and purchase price of second-hand goods ?
Issue Favourable to Tax Payer ?:- no
Held - In the instant case, the applicant is purchasing second hand gold in the form of jewellery from unregistered individuals and supplies to reg.....
Issue Favourable to Tax Payer ?:- yes
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 'Painti.....
Issue Favourable to Tax Payer ?:- yes
Held - Earlier, SAPL (Astaguru.com) had also applied for a ruling in respect of determination of classification, valuation and GST rates applicable.....
Issue Favourable to Tax Payer ?:- yes
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 a.....
Issue Favourable to Tax Payer ?:- yes
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.....
Issue Favourable to Tax Payer ?:- no
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 p.....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if the invoice/debit note is missing in Form GSTR-2A/2B or tax remain unpaid by the supplier ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
