Judgments

GST-UPDATE

Update- GST on Gold

Goods and Services Tax (GST) will have to be paid only for profit on resale of old or second hand gold jewellery. This arrangement has been given by the Authority of Advance Ruling (AAR) of Karnataka. Aadya Gold Pvt Ltd, […]

export of service

Can Intermediary claim refund as ‘export of service’?

AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL in case of Teretex Trading (P.) Ltd. vide ORDER NO. 03/WBAAR/2021-22 dated JUNE 28, 2021 decided the same issue. • Submission of Applicant:- As stated by the applicant, the modus operandi of the business […]

WIPO

World Intellectual Property Organization Bars Delhi-based Firm ‘Om Soft Solutions’ from Illegally Using Brand Name “Khadi”

The World Intellectual Property Organization (WIPO), a specialized agency of the United Nations for brand protection across the world, has ordered a Delhi-based firm against using a domain name http://www.urbankhadi.com, which illegally uses the  brand name “Khadi”.  The Administrative Panel […]

JUDGEMENT

Trelleborg Marine Systems India Pvt Ltd- AAR Gujarat

Query: Classification and rate of tax leviable on Bollards, Bolts (fixtures), Nuts (fixtures), Screw (fixtures), Washer (fixtures), Frontal Frames, Fascia Pads – UHMW PE pads, Buoys, Chains, Swivel/D-Shackle/ Chain tensioner and Rubber Fender (both types). Ruling: Please Click Here to […]

AAR GUJARAT

Aristo Bullion Pvt Ltd- AAR Gujarat

Query: Can the applicant use Input Tax Credit Balance available in the Electronic Credit Ledger legimately earned on the inputs/raw-materials/inward supplies (meant for outward supply of Bullions) towards the GST liability on ‘Castor Oil Seed’ which were procured from Agriculturists […]

GURU NANAK INDUSTRIES V/S AMAR SINGH - judgement

GURU NANAK INDUSTRIES V/S AMAR SINGH

Four persons, including two brothers, Swaran Singh and Amar Singh, both of whom have since died and are represented by their legal representatives, had constituted a partnership firm – Guru Nanak Industries, on 2nd May 1978. On 6th May 1981, […]