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F: Export invoice - Number of digits of SAC to be mentioned

14th CII-EXIM Bank Conclave on India-Africa Project Partnerships Concl...

F: Difference in ITC auto populated in Annual Return Form & ITC credit claimed

Decisions taken by the GST Council in the 34thmeeting held on 19th Mar...

H: Decisions taken by the GST Council in the 34thmeeting held on 19th Mar...

H: Online filing and processing of applications for export of Restricted ...

F: GST on Liquidated Damages

IBBI, SEBI sign MoU for better implementation of IBC

A: INDIRECT TAXATION ON ALCO BEVERAGES – WAY FORWARD

F: ITC available on uniform purchased for emplyee

H: Educational institution or not - IIM, Calcutta - the Indian Institute ...

H: Classification of goods - rate of GST - articles, consisting of gold, ...

H: Classification of goods - rate of GST - import of various goods/spares...

H: Exemption from GST - activity provided by UCMAS using abacus - By a st...

H: Levy of GST - Supply of services to SEZ - Section 51 of the SEZ Act, 2...

H: Supply of services to SEZ - the interpretation advanced by the appella...

H: Warehousing services - Agricultural Produce or not - rate of tax - Cir...

H: Rate of GST - outdoor catering - business of caterers and supply food,...

H: Reassessment - in response to the notice u/s 148, the returns were fil...

H: Receipts from rent, derived from surplus space being let-out - the ass...

H: Penalty u/s 271(1)(c) - defraud by making false depreciation claim - T...

H: Broken period interest for the purchase of securities - the securities...

H: Addition of ex-gratia payment by assessee-bank - The view of the AO th...

H: Reopening of assessment u/s 147 - original assessment u/s 143(3) - cha...

H: Rectification of mistake u/s 154 - withdrawal of TDS credit in an orde...

H: Penalty u/s 271(1)(c) - wrong claim of set off loss - explanation was ...

H: Issuance of duty credit scrip (authorization) in terms of paragraphs 3...

C: Online filing and processing of applications for export of Restricted ...

H: Relevant date for fixing redemption fine - seizure of Gold - when the ...

H: Rejection of declared value - enhancement of value - the value of reje...

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Highlights ☛ GST: Decisions taken by the GST Council in the 34thmeeting held on 19th March, 2019 regarding GST rate on real estate sector ☛ DGFT: Online filing and processing of applications for export of Restricted items (Non-SCOMET) at DGFT HQ. ☛ GST: Educational institution or not - IIM, Calcutta - the Indian Institute of Management, Calcutta, the Respondent, is an 'education institution' in terms of meaning of clause 2(y) of Notification No. 12/2017-Central Tax (Rate) after the enactment of IIM Act on and from 31.01.2018 ☛ GST: Classification of goods - rate of GST - articles, consisting of gold, diamond, precious stones like ruby, emerald, sapphire, pearls etc., wherein a watch movement is fitted - products supplied by the appellant are appropriately classifiable under Chapter Heading 9101 of the Customs Tariff Act, 1975. ☛ GST: Classification of goods - rate of GST - import of various goods/spares, which are supplied on ships and these equipment form an essential part of the ship, and makes the ship “sea worthy” - A walkie-talkie has general application and cannot said to be specific to the functioning of the ship - thus, the walkie-talkie would not form part of the ship - However, Automatic Identification and ‘SART’ are part of ship. ☛ GST: Exemption from GST - activity provided by UCMAS using abacus - By a strained reasoning, benefit cannot be given when it is clearly not available. - Benefit of exemption not available. ☛ GST: Levy of GST - Supply of services to SEZ - Section 51 of the SEZ Act, 2005 provides for overriding effect in case there is anything inconsistent contained in any other law. However, no inconsistency between the provisions of the SEZ Act, 2005 and IGST Act, 2017 or CGST Act, 2017 / GGST Act, 2017 has been pointed out by the appellant ☛ GST: Supply of services to SEZ - the interpretation advanced by the appellant would lead to a situation where a Special Economic Zone would not be subject to any laws of India whatsoever. ☛ GST: Warehousing services - Agricultural Produce or not - rate of tax - Circular No. 16/16/2017 GST - This circular is an excellent guide to determine whether a particular produce can be termed as an agricultural produce or not. Vide this circular it has also been made clear that any clarification issued in the past contrary to this circular in the context of Service Tax or VAT/ Sales Tax is no more relevant. ☛ GST: Rate of GST - outdoor catering - business of caterers and supply food, beverages and other eatables (nonalcoholic drinks) - complete services at various places of their customers, who have in house canteens at their factories - liable to GST @18% More Highlights Articles ☛ INDIRECT TAXATION ON ALCO BEVERAGES – WAY FORWARD ☛ SETTLEMENT PROCEEDINGS UNDER SEBI ☛ TREATMENT OF SALES PROMOTION SCHEME UNDER GST ☛ GST ON LIQUIDATED DAMAGES AFFIRMED BY APPELLATE AUTHORITY – ADVANCE RULING ☛ Manner of Utilization of ITC under GST ☛ Anti Profiteering Part I ☛ GST - Is an entry with GSTR-2A suffice for the GST Input Visa Vis with GSTR-3B and GSTR-2A: ☛ GST ON MAINTENANCE CHARGES FOR ROAD ☛ A round up of GST amendment in Credit & Debit Notes viz-a-viz post supply discounts ☛ TOP FAQS ABOUT THE PROPOSED GST RETURN SYSTEM More Articles Notifications ☛ Indian Law - Appointment Notification of Member, Competition Commission of India ☛ Cus (NT) - Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver ☛ Cus (NT) - Amendment to the Notification No. 63/1994-Customs (N.T) dated 21st November, 1994, by notifying Dera Baba Nanak LCS ☛ Cus - Seeks to amend notification No. 152/2009-Customs dated 31.12.2009 so as to grant tariff concession in respect of goods under tariff sub heading 4809 90 imported from Korea RP under the India-Korea Comprehensive Economic Partnership Agreement (CEPA). ☛ IT - U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘Prayagraj Mela Pradhikaran, Prayagraj’, an authority constituted by the State Government of Uttar Pradesh, in respect of the specified income arising to that authority ☛ ADD - Seeks to prescribe provisional assessment for 'Saturated Fatty Alcohols' when originating in or exported from subject countries by M/s PT. Energi Sejahtera Mas (producer) Indonesia through M/s Sinarmas Cespa Pte Ltd (exporter/trader) Singapore and imported into India. ☛ IT - Section 118 of the Income-tax Act, 1961 - Central Board of Direct Taxes directs that the Commissioner of Income-tax (e-Verification) shall be subordinate to the Principal Director General of Income-tax (Systems) ☛ IT - U/s 120(1) and (2) of the Income-Tax Act, 1961 - Central Board of Direct Taxes directs that the Principal Director General of Income-tax (Systems), Delhi, shall exercise the powers and perform the functions in respect of such territorial area or such persons or class of persons or such incomes or class of incomes or such cases or class of cases, in respect of which the Commissioner of Income-tax (e-Verification) has jurisdiction vested in him ☛ IT - U/s 120(1) and (2) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities ☛ IT - U/s 35(1) (ii) of IT Act 1961 Central Government approved M/s Indian Institute of Science Education and Research, Bhopal ☛ CGST - Central Government notifies the creation of the National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi ☛ Cus (NT) - Appointment of Common Adjudicating Authority by DGRI ☛ Cus (NT) - Appointment of Common Adjudicating Authority by DGRI ☛ Cus (NT) - Appointment of Common Adjudicating Authority by DGRI ☛ Cus (NT) - Seeks to amend Notification No. 6/2017-Customs (N.T./CAA/DRI) dated 31.07.2017 More Notifications Circulars/ Public Notices ☛ DGFT - Online filing and processing of applications for export of Restricted items (Non-SCOMET) at DGFT HQ. ☛ DGFT - Online facility for obtaining import license for 'Restricted' items from 18th March, 2019 (Para 2.50 of Handbook of Procedures, 2015-2020) ☛ DGFT - New Online facility for obtaining import license for 'Restricted' items from 18th March, 2019 (Para 2.50 of Handbook of Procedure, 2015-2020) ☛ VAT - Delhi - Matter of 2A & 2B mismatch, raising mismatch amount from ₹ 5000 to ₹ 10000 ☛ DGFT - Consideration of applications for grant of authorization for import of gold dore ☛ SEBI - SEBI (Delisting of Equity Shares) Regulations, 2015 – “Timelines for Counter Offer Process” ☛ FEMA - Trade Credit Policy – Revised framework ☛ SEBI - Modification of circular dated December 7, 2018 on ‘Disclosure of significant beneficial ownership in the shareholding pattern’ ☛ GST - Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017 ☛ SEBI - Review of Investment by Foreign Portfolio Investors (FPI) in Debt Securities ☛ Customs - Scheme for Rebate of State and Central Taxes and Levies on export of garments and made-ups (RoSCTL) ☛ DGFT - Discontinuation of physical copy of Advanced/EPCG Authorisation — Procurement from SEZs ☛ DGFT - Onetime condonation under the EPCG Scheme — Extension till 30.09.2019 ☛ Companies Law - Clarification on filing of e-form RD-1 -Conversion of public company into private company and change in a Financial Year ☛ SEBI - Filing of Advertisements under SEBI (Mutual Funds) Regulations, 1996 More Circulars News ☛ 14th CII-EXIM Bank Conclave on India-Africa Project Partnerships Concludes in New Delhi ☛ Decisions taken by the GST Council in the 34thmeeting held on 19th March, 2019 regarding GST rate on real estate sector ☛ IBBI, SEBI sign MoU for better implementation of IBC ☛ Auction for Sale (Re-issue) of ‘7.32% Government Stock 2024’, Auction for Sale (Re-issue) of ‘7.26% Government Stock 2029’, Auction for Sale (Re-issue) of ‘6.57% Government Stock 2033’, and Auction for Sale of (Re-issue) of ‘7.06% Government Stock 2046’ ☛ Income Tax Department continues to hit at terror financing activities in J&K Region ☛ National Guidelines on Responsible Business Conduct ☛ India’s Foreign Trade: February 2019 ☛ Signing of Bilateral Agreement for Exchange of Country-by-Country (CbC) Reports between India and the USA ☛ First Workshop on India Energy Modelling Forum Held ☛ MCA releases national guidelines on responsible business conduct ☛ Cabinet approves proposal for accession of India to (a) The Nice Agreement on the International classification of goods and services for the purposes of registration of marks ☛ Quick estimates of Index of Industrial production and use-based Index for the month of January, 2019 (Base 2011-12=100) ☛ 14thCII-EXIM Bank Conclave on India-Africa Project Partnerships to be held in New Delhi on March 17 – 19 ☛ Proposed GST Return - Sahaj ☛ Proposed GST Return - Sugam More News Forum - Popular issues Time limt for cenvat credit under rcm (22) Fcm & rcm in transport business (21) Composition scheme after amendment(supplying goods as well as service (12) Itc for transportation of employees in bus (12) Gst on used vehicle (11) Itc on electric installation (11) Written back of liabilities as on more the 3 years ( material and services) (9) Rcm on security charges applicable on inward supply of security charges (9) Gst itc on amc (8) Gst rate for employee recovery (8) Go to Forum Forum - Recent Replied Issues Pachai nayaki a/c; (2) Sale of land (1) Amount written off agst import bill (2) Reverse charge under manpower supply (2) Moulds and dies & export supplies (1) Input tax credit (2) Whether vat is payable on insurance claim received for stock damaged and bu ...... (1) Gst on plotted development with amenities (2) Notification/order/circular of removal of bank details in gst registration... (2) Benefit of export under 73089090(artical of iron & steel)... (1) Go to Forum

Latest Case Laws


May I be born again and again, and suffer thousands of miseries so that I may worship the only God that exists, the only God I believe in, the sum total of all souls—and above all, my God the wicked, my God the miserable, my God the poor of all races, of all species, is the special object of my worship.
- Swami Vivekananda, CW, 5:137

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