Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Forum Articles Highlights TMI Notes SMS News What's New Calendar Imp. Links Database More...
Extracts
Home List
← Previous Next →

M/s Godrej Consumer Products Ltd. Versus Commissioner of Central Excise And Service Tax, Siliguri

Valuation - Section 4 or 4A - whether the Powder Hair Dye (PHD) be assessed to duty by determining its value under Section 4 or under Section 4A of CEA, 1944 - whether the appellant is required to print/affix MRP on sachets and/or on the mono pack containing 6/8 sachets - Held that:- both sachets and mono pack are capable of being sold in retail, a situation fairly accepted by the Appellant. But, the Appellant insisted on their plea that it was not their intention to sale the sachets in retail b .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

would be required to affix the MRP on the sachets or on the multi piece packages or on both under the aforesaid Acts and the Rules made thereunder. - The method of valuation under Sec.4 of CEA,1944 and consequently computation of the demand adopted by the Ld.Commissioner, in the respective appeals, in our opinion is erroneous. It is an admitted fact that the appellant removed the goods from their factory to the Depot from where the same were sold. We find in Appeal No.( E/70200/13), the adjudica .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rmination of the assessable value. - Impugned Orders are set aside - Matter remanded back - Decided in favour of assessee. - Excise Appeal Nos. E/179 to 182/12, E/70200/13 & E/76111/2014 - ORDER NO.FO/A/75408-75413/15 - Dated:- 30-7-2015 - D M Misra, Member (J) And I P Lal, Member (T) For the Petitioner : Sri Ravi Raghavan, Adv & Miss Satabdi Chatterjee, Advs For the Respondent : Sri S Sharma, Commissioner (AR) ORDER Per D M Misra The aforementioned appeals are directed against two Orders-in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

are engaged in the manufacture of Powder Hair Dye (PHD) falling under Chapter Heading 3305 of CETA, 1985. During the relevant period, the said PHD was packed in sachets weighing 3 grams on which its MRP was declared. The sachets numbering 6/8 were then placed in one mono pack/carton on which the total MRP of all sachets was also declared/printed. The appellant discharged duty on the PHD by determining its value from the MRP declared on the mono pack under Section 4A of CEA, 1944 after claiming .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ers in the mono pack/cartoon, on which no MRP was required to be affixed, hence, such PHD was liable to be assessed under Section 4 and not under Section 4A of CEA,1944. The first show cause cum demand notice was issued (Excise appeal No. 70200) on 15/12/2011 demanding duty for the period April, 2007 to March, 2011 and the second show cause notice was issued on 13/12/2012 demanding duty during the period April, 2011 to November, 2011. On adjudication the said demand notices were confirmed and pe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

oned to them till March, 2009. However, for the aforesaid period, even though the refunds were initially sanctioned, but the Revenue filed review application before the Ld. Commissioner (Appeals), who has decided the issue in favour of the Revenue, resulting into the present appeals by the Appellant. 5. Ld. Advocate Shri Ravi Raghavan for the Appellant assailing the impugned Order has submitted that the appellant had cleared Powdered Hair Dye(PHD) from the factory in mono cartons duly affixed wi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

#39; under PC Rules,1977, the mono packs/cartons comprising of 6/8 sachets cannot be considered as product for assessment. It is his submission that deletion of the definition of 'multi piece package' from the PC Rules,1977, in no manner be a ground for change in the method of assessment of the goods. In nutshell, it is his submission that since the mono cartons satisfies the definition of 'retail package' and there is a statutory requirement for the appellant to comply with the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the products under assessment. 6. The Ld. Advocate further submitted that the mono carton/pack was retail package and intended for retail sale only was also evident from a scheme introduced by the appellant for a particular period. Under the said scheme it was informed to the consumers by printing the text on the mono pack indicating that a soap valued at ₹ 10/- was offered free with the purchase of the mono pack. This clearly indicates that the appellant's intention was to sell the mo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

etail package, the assessment cannot be done under Section 4 of CEA,1944. It is his submission that Rule 29 of PC Rules, 1977 or Rule 24 of the PC Rules, 2011 exempts wholesale packages from printing MRP and other declaration prescribed under these Rules. He has further submitted that the intention to sell the mono cartons/packs in retail to ultimate consumer is evident/manifest from the declaration made on the mono cartons/packages and the manner in which the carton is prepared, hence, the prov .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

2011 would result in penal action. It is his submission that at the time of clearance from the factory, the mono carton contains 6/8 sachets of PHD weighing 03 grams each, hence the total weight of PHD in the mono cartoon/packs was 18 grams/ 24 grams respectively. Since the total weight of PHD in the mono pack was more than 10 grams, hence, it would fall outside the exclusion clause contained under Rule 26(a) or 34(b) of PC Rules,2011 or PC Rules,1977, respectively and consequently they were req .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ir contention for determination of assessable value of PHD under Section 4A is not acceptable and it is held that the value is to be determined under Section 4 of CEA 1944, then the duty confirmed is also not sustainable being resulted out of an erroneous determination of assessable value under Sec.4. He submits that in Appeal No. (E-70200/13), the SCN dt. 15.12.2011 adopting the average selling price the total assessable value under Sec. 4A was arrived as ₹ 124 crore and the assessable va .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ntion that the valuation has to be carried out in accordance with Section 4(1)(b) read with Rule 7 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules 2000. It is his submission that if the correct value is determined, in accordance with the aforesaid provisions, the demand of duty would drastically be reduced from ₹ 3,18,82,387/- to ₹ 52,72,446/-. 10. In relation to appeal No. (E-76111/14), the Ld. Advocate submitted that the depot sale price, which was cum .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Further, he has submitted on re-computation of the demand during the course of hearing of their Stay application, the department has arrived at the liability at ₹ 2,55,869/- by including the secondary freight i.e. freight charges from the depots to the customer's premises. It is his submission that secondary freight from the depots to the customer's premises cannot be included in the assessable value as the place of removal was the depot not at the customer's premises. In suppo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

to be re-worked and cannot be carried out on ad hoc basis. The Department did not issue any notice to reassess the goods under Section 4 and the manner of working out the differential duty is not ascertainable. Hence, the value under Section 4 read with Rule 7 of Central Excise Valuation Rules,2000 needs to be re-worked for the said period also. 12. Ld. Advocate further, submitted that the in Appeal No. (E-700200/13), the show cause notice was issued on 15/02/2011 for the period April, 2007 to M .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

has submitted that the two demand notices were issued in December, 2011 and December, 2012 after passing the Orders sanctioning refunds and reviewed by the Department; it indicates that the relevant facts are within the knowledge of the Departmental authorities, hence, the demand is barred by limitation. 13. Rebutting the allegation of the Revenue that the information sought for by the department was not furnished, the Ld. Adv. submitted that it is ex-facie erroneous and contrary to facts on re .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ds in question viz. PHD is sold in a multiple piece package and MRPs affixed on the mono pack as well as on the individual sachets. Each sachet weighed 3 grams and there was no marking on the mono packs to the effect that the sachets packed thereunder would be sold together and not individually. Also, the mono pack was not sold or packed in a manner by which it would preclude the possibility of selling individual sachets in retail to the consumer. Therefore, the contention of the appellant that .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

piece packing' under Rule 2(j) has been deleted. This has resulted in removing multiple piece packing from the purview of PC Rules,1977 w.e.f. 17/07/2006 and there was no requirement of affixing MRP on multiple piece packages. The said Notification also amended Rule 34(b) of PC Rules,1977 and Rule 26(a) of PC Rules,2011. Thus, the package weighing less than 10 grams had been exempted from the provisions of the said Rules. In view of the said exemption, there is no legal requirement of affixi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the multi piece pack and not on the individual cheese cubes, which makes the intention of the manufacturer clear that the multi piece pack would be sold as such and each cube not to be sold separately. Further, he has submitted that in case the intention of the appellant was to sale the multi piece package i.e. mono pack/cartoon as the retail package and individual sachets were not to be sold separately, then they would have clearly marked on the mono pack that the individual sachets were not me .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ention was not to sale the individual pieces of soap separately. It is clearly marked on the mono pack of dove soaps that the mono pack is to be sold as such. It is his submission that in the present case none of the above mentioned features have been used for selling mono pack of PHD. Further, the mono pack does not advance any price discount for buying 6 to 8 sachets Powder Hair Die (PHD) as such discount is normal practice in the trade while selling multi piece packages. 18. Similarly, the ap .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the Provisions of The Standards and Measures Act, 1976 or The Legal Metrology Act,2009 and the Rules made there under. It is his submission that if there is no statutory requirement under the said provisions to declare the retail sale price on the Mono packs, then assessment under Section 4A of CEA, 1944 will not be attracted. Further, he has referred to a letter F. No. 341/64/97-TRU dated 11/08/1997 issued by the Board issued in the context of certain cases, where the printing of MRP on packag .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rred to the following case laws: (i) Central Arecanut and Coco Marketing and Processing Co-Op. Ltd. Vs. CCE, Bangalore 2008 (226) ELT (364) (Tri-Chennai); (ii) Swan Sweets Pvt. Ltd. Vs. CCE-2006 (198) ELT 565 (Tri) (iii) CCE Rajkot, Gujarat Vs. Makson Confectionery Pvt. Ltd.-2010 (259) ELT (S.C.) (iv) RDGs Industries Ltd. Vs. CCE, Hyderabad (v) Arora Product Vs. CCE-2012 (276) ELT 77 (Tri.), and (vi) Roys Industries Ltd. - 2010 (254) ELT (387) (TRI-LB) 20. The Ld. A.R. further, submitted that du .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ing called as mono pack. Each Sachet is affixed with MRP and also the total MRP of 6/8 sachets is printed on the mono pack. The said PHD has been notified under The Standards of Weights and Measures Act,1976 or The Legal Metrology Act, 2009 and the Rules made thereunder and also specified under Sec. 4A of CEA,1944. The core issue for determination is: whether the PHD be assessed to duty by determining its value under Section 4 or under Section 4A of CEA, 1944. 22. The arguments advanced on behal .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

l to the ultimate consumer. Consequently, the same are liable to assessment under Sec.4A of CEA, 1944. 23. On the other hand, the contention of the Revenue is that the mono pack is a multi piece package. Consequently, on deletion or absence of such definition under the relevant Rules, there is no requirement of affixing MRP on the mono pack. Also, the intention of the Appellant was to sale the sachets in retail to the consumers affixed with MRP and not the mono pack; thus, the sachets satisfies .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

CEA,1944 which reads as: SECTION [4A. Valuation of excisable goods with reference to retail sale price. - (1) The Central Government may, by notification in the Official Gazette, specify any goods, in relation to which it is required, under the provisions of the [Legal Metrology Act, 2009 (1 of 2010)] or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such goods, to which the provisions of sub-section (2) sh .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r sub-section (2), take into account the amount of duty of excise, sales tax and other taxes, if any, payable on such goods. [(4) Where any goods specified under sub-section (1) are excisable goods and the manufacturer - (a) removes such goods from the place of manufacture, without declaring the retail sale price of such goods on the packages or declares a retail sale price which is not the retail sale price as required to be declared under the provisions of the Act, rules or other law as referr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like and the price is the sole consideration for such sale: Provided that in case the provisions of the Act, rules or other law as referred to in sub-section (1) require to declare on the package, the retail sale price exclud .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ce, such altered retail sale price shall be deemed to be the retail sale price; (c) where different retail sale prices are declared on different packages for the sale of any excisable goods in packaged form in different areas, each such retail sale price shall be the retail sale price for the purposes of valuation of the excisable goods intended to be sold in the area to which the retail sale price relates.] 25. The definition of 'retail package', 'multi piece package', 'whol .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

00g" is a multi-piece package. 2(p)"retail package" means a package containing any commodity which is produced, distributed, displayed, delivered or stored for sale through retail sales, agencies or other instrumentalities for consumption by an individual or a group of individuals. 2(x)" Wholesale Package" means a package containing- i) a number of retail packages, where such first mentioned package is intended for sale, distribution or delivery to an intermediary and is .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed for retail sale to the ultimate consumer for the purpose of consumption of the commodity contained therein and includes the imported packages:- provided that for the purposes of this clause, the expression "ultimate consumer" shall not include industrial or institutional consumers. The said meaning of 'retail package' has been adopted in the Legal Metrology (Packaged Commodities) Rules, 2011. 27. There is no need to emphasize that provisions of Section 4A would be applicable .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ds must be subjected to the provisions of The Standards of Weights and Measures Act or The Legal Metrology Act, and the Rules made thereunder so as to be assessed under Sec.4A of CEA,1944. The CBEC in its Circular No. 625/16/2002-CX dated 28.02.2002 clarified as: "5. A somewhat similar issue was examined by the Board earlier vide letter F.No. 341/64/97-TRU, dt. 11/08/1997 (1997 (95) E.L.T. T3). This clarification was issued in the context of certain assesses printing MRP on packages even wh .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y required to print/declare the retail sale price on the packages under the provisions of the Standards of Weight & Measures Act, 1976, or the rules made thereunder or any other law for the time being in force, valuation will be done u/s. 4 of the C.E. Act, 1944 [or under Section 3(2) of the Central Excise Act, 1944, if tariff values have been fixed for the commodity]. Thus, there could be instances where the same notified commodity would be partly assessed on the basis of MRP u/s. 4A and pa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cisable goods chargeable duty (sic) with reference value, then such value shall be deemed to be the retail sale price declared on such goods, less amounts of abatements etc. As we have already observed that Weights & Measures Act requires chocolate manufactured by the appellant to be printed with MRP on the same, we are of the view that the duty of excise on such goods is required to be assessed in terms of the MRP. The only exception where a manufacturer can deviate from the general rule of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

odity would be partly assessed on the basis of MRP under Section 4A and partly on the basis of normal price prior to 1-7-2000 or transaction value from 1-7-2000. Again merely because the goods are specified items under Section 4A(1), that by itself will not be a be all and end all of the matter as before such goods are brought in the arena of Section 4A(1), there would have to be the satisfaction of a particular condition that the packages of such goods are "required" under the SWM Act .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ontention of the appellant is that in absence of definition of multi piece package, the amended definition of 'retail package' covers the appellant's case. It is their submission that the mono pack, in which the PHD contained in 6/8 sachets, were intended for retail sale to the ultimate consumer for the purpose of consumption. Rebutting the said argument of the Appellant, the Revenue pleaded that their intention was to sell the sachets of 3 grams and not the mono pack containing 6/8 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

to sell mono pack in retail in the circumstances, is unacceptable. 31. At the cost of repetition, it is to mention that the entire dispute rests on the question whether the appellant is required to print/affix MRP on sachets and/or on the mono pack containing 6/8 sachets. It cannot be ruled out that both sachets and mono pack are capable of being sold in retail, a situation fairly accepted by the Appellant. But, the Appellant insisted on their plea that it was not their intention to sale the sac .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

hting 3 grams fall outside the purview of Standards, Weights and Measures Act, 1976 and the rules made thereunder, the PHD was directed to be assessed under Sec.4 of CEA, 1944. 32. We find that neither the appellant nor the Revenue collected any information/opinion on the said issue from the appropriate authority i.e. Legal Metrology Department of the State to the effect that whether the appellant would be required to affix the MRP on the sachets or on the multi piece packages or on both under t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

such doubt a clarification may be obtained from the concerned Deptt. (generally the Metrology Deptt.) of the State Government." 33. The Revenue argued that other manufacturers similarly situated do not affix the MRP on the contents but on the mono pack. The plea of the Appellant is that on the issue of printing MRP on the Sachets and also on the mono packs no objection was raised by the Legal Metrology Department. In these premises, to determine whether the appellant is required to affix MR .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

  ↓     Latest Happening     ↓  

Circular: Constitution of National Anti-profiteering Authority (NAA) under GST-reg.

Forum: import purchase

Highlight: Sharing of expenses - BAS - promotion of business of group companies - sharing of expenditure for common facilities cannot be treated as service by one to another in such arrangement.

Forum: Cess paid instead of SGST

News: RBI Reference Rate for US $

Forum: 3B mistake

Forum: Input credit of gst paid on urd

Article: Credit of unsold stock [Section 140(3)] - Actual Credit as well as Notional Credit - Part-I - GST Transitional provisions

Circular: Certain Clarifications sought on Construction Services provided in the Real Estate Sector reg.

Forum: transfer of shares

Forum: Input tax credit

News: Anti-dumping duty on import of bus/truck tyres from China

News: Fast-track GST refund, else ₹ 65K cr may be stuck: Exporters

Highlight: It is open to the Settlement Commission to use best judgment in arrival of the figure. Nonetheless it has to explain the manner in which the best judgment figure has been arrived at by the Settlement Commission - HC

Highlight: Deemed dividend u/s 2(22)(e) - advances given to societies - in the absence of legal right of the assessee in the said society the amount advanced cannot be treated as deemed income.

Highlight: When electrical installations are treated as plant and machinery the depreciation has to be allowed @ 25% as per provisions contained u/s 32

Forum: GST return filing software online | Easy GST compliance management

TMI Note: Capital Gain - transfer of right in the land or transfer of land itself - addition u/s 50C - Harassment to the honest tax payers

Highlight: Option to avail composition scheme under GST by electronically filing an intimation in FORM GST CMP-02 and FORM GST ITC-03 upto 30-9-2017 - See Rule 3(3A)

TMI Note: Does ICDS apply for the purposes of computing exemption u/s 11 to 13.

Highlight: Voluntary Reporting of Estimated Current Income and Advance Tax Liability - CBDT issues draft notification

TMI Note: Certain ICDS provisions are inconsistent with judicial precedents. Whether these judicial precedents would prevail over ICDS.

Highlight: Provisions of ICDS shall prevail w.e.f. AY 2017-18 to the transactional issues dealt therein over earlier judicial pronouncements.

Notification: Levy of anti dumping duty on New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres) having normal rim dia code above 16 originating in, or exported from China PR

News: Voluntary Reporting of Estimated Current Income and Advance Tax Liability

TMI Note: In case of conflict between ICDS and other specific provisions of the Income-tax rules, 1962 governing taxation of income like rules 9A, 9B etc. of the Rules, which provisions shall prevail.

TMI Note: Does ICDS apply to computation of Minimum Alternate Tax (MAT) u/s 115JB of the Act or Alternate Minimum Tax (AMT) u/s 115JC of the Act.

TMI Note: Where a term has not been defined under ICDS, nor under the Act, but has different interpretations given to it by the courts in tax cases, and in ICAI Accounting Standards, which interpretation would prevail while interpreting ICDS.

TMI Note: Whether the provisions of ICDS apply to a non-resident who claims the benefit of a double taxation avoidance agreement (DTAA).

TMI Note: In case any of the ICDS provisions is contrary to a circular or press release issued by the CBDT, which would prevail over the other.

TMI Note: ICDS-I requires disclosure of significant accounting policies and other ICDS requires specific disclosures. Where is the taxpayer required to make such disclosures specified in ICDS.

Notification: Income Computation and Disclosure Standards (ICDS) - New ICDS to be effective from AY 2017-18

News: RBI Reference Rate for US $

Highlight: GST - Detention of goods under transport - discrepancy in documents - the statutory provisions provide a mechanism for adjudication following detention of goods including for the provisional release thereof pending adjudication - HC

Highlight: Reassessment - first few paragraphs of the assessment order dealt with objections and disposed of accordingly - Unfortunately, the manner in which the AO has decided the issue is wholly unsustainable in law - HC

Highlight: Business expenditure u/s 37 - liquidated damage - breach of contract terms - Expenditure was not incurred for any purpose which is an offence or which is prohibited by law - cannot be disallowed - HC

Highlight: Valuation - inclusion of reimbursement of expenses - managing participation of clients in certain mela, fairs, promotional activities etc. - They are liable to service tax on the gross amount received - They cannot restrict their tax liability to only agency commission

Highlight: TDS liability - ITAT confirmed the liability - We do not see how it is possible for us to uphold the order of the Tribunal and when it purports to decide two Appeals of the Revenue by single paragraph conclusion - HC

Highlight: Reopening of assessment - sufficiency of material available with the AO to form a belief that income chargeable to tax had escaped assessment - bogus purchases - seller refused to respond - notice would not be interfered with - HC

Highlight: Exemption u/s 11 - education activities - transport and hostel facilities surplus cannot be considered as business income of the assessee society

News: Draft Notification for insertion of new rule 39A in the Income-tax Rules, 1962 comments and suggestions-reg.

Highlight: Genuineness of labour wages expenses, embroidery charges, fabrication expenses etc. - getting work done through small workmen who do not have any permanent place of residence - disallowance of ad hoc expenditure deleted.

Highlight: Project import - Since the goods were never used for the purpose for which it was imported, the actual user condition has been violated - Redemption fine and penalty imposed.

Highlight: Penalty u/s 112 (a) - CHA - Lack of due diligence and failure to take more precautions can not, by itself, bring in penal consequences

Highlight: Import of services - GST - The fact that those services were received outside India will not change the fact that the services have been paid for by the beneficiary appellant, who is located in India. - Demand confirmed.

Notification: SEZ for IT/ITES at Madhurwada Village, Visakhapatnam District in the State of Andhra Pradesh - denotified.

Highlight: Merely because payment is received in Indian rupee, it cannot be said that payment against export has not been received in convertible foreign exchange.

Highlight: Merely vehicle numbers was not mentioned on the invoices cannot be the reason to deny Cenvat Credit

Highlight: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017 - Circular

Circular: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version