Home Highlights March 2018 Year 2018 This

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1. Anti-Profiteering - Order of the Authority - Rule 133 of the CGST Rules, 2017 as amended.

2. Anti-Profiteering - Initiation and conduct of proceedings - Rule 129 of the CGST Rules, 2017 as amended

3. Anti-Profiteering - Secretary to the Authority - Rule 125 of the CGST Rules, 2017 as amended

4. Anti-Profiteering Authority - Certain provisions under Rules 120, 122 and 124 of GST Rules 2017 amended.

5. Anti-Profiteering - Decision to be taken by the majority - Rule 134 of the CGST Rules, 2017 as amended.

6. Anti-Profiteering - Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority - Rule 124 of the CGST Rules,...

7. Anti-Profiteering - scope of Interested Party - Explanations to Chapter XV of the CGST Rules, 2017 as amended.

8. Order of the Anti Profiteering authority - GST Rule 133 as amended.

9. Amending the CGST Rules, 2017(Third Amendment Rules, 2018) - Notification

10. Anti Profiteering - Scope and extent of the Order of the Authority amended - Rule 133 of the Central Goods and Services Tax Rules, 2017

11. Anti-Profiteering Authority - Power to terminate the Chairman and Technical Member of the authority - Provisions of Rule 124 of GST Rules, 2017 amended.

12. Profiteering - packaged foods - Jurisdiction of NATIONAL ANTI-PROFITEERING AUTHORITY (NAPA) - the above power has both legislative sanction as well as incorporation in...

13. Refund of inverted duty structure/ unutilized input tax credit - Scope of Section 54(3) of the CGST Act read with Rule Rule 89(5) regarding "input services" - there is...

14. Profiteering - ervices by way of admission to exhibition of cinematograph films - the profiteering amount is determined as Rs. 2.66,99,340/- as per the provisions of...

15. Profiteering - Services by way of admission to exhibition of cinematograph films where price of admission ticket was above one hundred rupees” - Rate of GST reduced from...