Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Commissioner of Sales Tax Versus M/s. Klip Nail Care

Validity of Tribunal's order - Order proceeds on a complete misconception of law and misread the definitions and substantive provisions of the BST - Manufacturer of nail cutters - Department submitted that if the Tribunal's view is accepted, that would mean that a dealer and who is defined to mean a person cannot be a sole proprietor, none of the transactions of sale and purchase and undertaken by the sole proprietor can be brought to tax and the sole proprietary concern, in any event, has no ex .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

en by him/her and that section also enables the Commissioner to carry on best judgment assessment, then, merely because the notice under sub-section (6) addressed and sent to the dealer is in the trade name and not the sole proprietress that would not be fatal. The Tribunal has referred, to the definitions and which, according to it, are relevant. Tribunal's order requires a registered dealer to furnish returns and if non filing of returns and non registration of a dealer enable the Commissioner .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

substantial compliance. Such provisions do not mandate strict compliance and are capable of substantial compliance. It cannot be that the trade name is mentioned and not that of the sole proprietor or proprietress that the proceedings can be flawed to such an extent as to term them as incurable. This is not a fundamental flaw or defect going to the root of the case. It will have to be established and proved that there is a prejudice or miscarriage of justice. Merely because the trade name been .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

or incurable defect and therefore non-est. The proceedings and the orders therein cannot be termed as void ab initio or null from inception. - The Tribunal should have noted the basic facts in this case, the context and the backdrop in which the Division Bench concluded that the notice issued under the trade name would not suffice. Pertinently, the Division Bench does not hold that the sole proprietor or the business carried out by sole proprietor is incapable of being brought to tax nor do .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

No. 114 of 2005 - Dated:- 15-3-2016 - S. C. Dharmadhikari And A. A. Sayed, JJ. For the Petitioner : Ms. Uma Palsuledesai - AGP For the Respondent : None SALES TAX REFERENCE NO. 66 OF 2009 IN REFERENCE APPLICATION NO. 111-112 OF 2005 WITH SALES TAX REFERENCE NO. 88 OF 2009 IN REFERENCE APPLICATION NO. 121 OF 2005 WITH SALES TAX REFERENCE NO. 91 OF 2009 IN REFERENCE APPLICATION NO. 118 OF 2005 WITH SALES TAX REFERENCE NO. 97 OF 2009 IN REFERENCE APPLICATION NO. 111 OF 2005 WITH SALES TAX REFERENCE .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ri, J. ) 1) In all these applications, the Tribunal has referred the following question of law for opinion and answer of this court:- Whether on facts and circumstances of the case, the Tribunal was justified in law in holding that the assessment orders were non-est orders even though the person Mrs. Janaki Soman, proprietress of the business has accepted the notices, attended the assessment proceedings as well as the first appeal proceedings and has not challenged the legality of notice on 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

ess in the trade name and style as M/s. Klip Nail Care and manufacturing nail cutters under this name and style. The respondent was registered as a dealer and holding a registration certificate under both, the Bombay Sales Tax Act, 1959 (for short the BST ) and the Central Sales Tax Act, 1956 (for short the CST ). The registrations were ultimately cancelled with effect from 1st April, 2000 owing to losses in the business. The assessment period from 14th January, 1992 to 31st March, 1992, 1992-93 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t II and attract sales tax at the rate of 15%. He, therefore, initiated revisional proceedings taking recourse to section 57 by issuing a notice in form 40. As the dealer failed to respond to the notice, the matter proceeded ex-parte and that is how original assessment came to be revised. Being aggrieved and dissatisfied by this revisional order, the dealer preferred First Appeal before the Deputy Commissioner of Sales Tax (Appeals), Pune. The Deputy Commissioner also confirmed the finding of th .....

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 Revenue sought reference of the above question to this court and by the order passed on 19th January, 2007, the Tribunal referred the above question and common to all the applications, for answer and opinion of this court. 5) The Second Appeals of the dealer came to be allowed not on consideration of merits thereof, but on a singular ground stated to be of law, namely, the assessment proceedings were vitiated for, notice has been issued in the trade name and not in the name of the sole prop .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

We have heard both the counsels. Perused the record. In view of the rival submission, it is felt necessary instead of looking to the merits of the case first to consider the additional plea taken on behalf of the appellant. It is needless to say that there is no impediment to take the new ground in the appeal on the point of law. A perusal of the registration certificate record certainly reveals that the appellant firm M/s. Klip Nail Care is a proprietary concern and Mrs. Janak Soman is a propr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

7 under rule 33 for initiation of assessment under section 33 of the Bombay Act is mandatory. The dealer has been defined in section 2(11) of the Bombay Act. Accordingly, the dealer means any person, who carries business of buying and selling goods for commission, remuneration or otherwise. In the case in hand, the proprietor namely Mrs. Janaki Soman is a person carrying on business under the trade name Klip Nail Care . It was therefore, to initiate the assessment proceeding in the name of propr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

either to person to a dealer and the entire proceedings founded upon such a notice are invalid. Following the said decision, this Tribunal in the case of M/s. Kiran Oil Mills (supra) held that notices issued and the assessment order passed in the trade name are bad in law and the orders passed by the lower authorities were set aside on that ground. 7. Smt. Deshpande has further rightly pointed out that as the impugned assessment order is a non-est order response to such notice by the assessee d .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

assed after expiry of the limitation period are held to be without jurisdiction. In this context, the Tribunal has observed that even though the appellant has not challenged either the assessment notices, or the assessment orders, the facts remains that the assessment orders having been passed without valid jurisdiction were non-est or nullify and therefore, they were certainly assailable even in the collateral proceedings like revision. That being the position, the Administrative Assistant Comm .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

6) Ms. Palsuledesai appearing for the Revenue/applicant in this case would submit that the Tribunal's order proceeds on a complete misconception of law. She would submit that the Tribunal has misread the definitions and the substantive provisions of the BST to arrive at the above conclusion. She would submit that if the Tribunal's view is accepted, that would mean that a dealer and who is defined to mean a person cannot be a sole proprietor. However, the definition of the word dealer 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

and undertaken by the sole proprietor can be brought to tax. That could never the intent of the legislature for, everybody who is answering the definition of the term dealer as also the word person can be registered under section 22. After being so registered, the liability to pay tax in terms of the law would arise. Once that arises, then, the law enables the Department/Revenue to proceed by issuing notice even against a sole proprietor. The sole proprietary concern, in any event, has no existe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nd possessed of Second Appeals, choses not to go into any other grounds and questions raised for its consideration, but disposes of the appeals simply on the above ground. It takes up the ground as if it goes to the root of the case or matter and would enable it to dispose of the appeals themselves. In the facts and circumstances of the case, that was an incorrect approach. 8) Section 22 falling in Chapter IV of the BST provides for registration. Sub-section (1) thereof states that no dealer sha .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

h business. Now, this provision enables registration and of a dealer. The word dealer is defined in section 2(11) in the following manner:- 2 (11) dealer means any person who whether for commission, remuneration or otherwise carries on business of buying or selling goods in the State, and includes the Central Government, or any State Government which carries on such business, and also any society, club or other association of persons which buys goods from or sells goods to its members; Exception .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

vehicles (including cranes) granted under the Motor Vehicles Act, 1988, which are used or adopted to be used for hire shall not be deemed to be a dealer within the meaning of this clause in respect of sale or purchase of such transport vehicles or parts, components or accessories thereof. Explanation - For the purposes of this clause - (i) each of the following persons and bodies who dispose of any goods including goods as unclaimed or confiscated or as unserviceable or as scrap, surplus, old, o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ailway Act, 1890; (d) Shipping and construction companies; (e) Air transport Companies and Airlines; (f) ***** (g) Maharashtra State Road Transport Corporation constituted under the Road Transport corporation Act, 1950; (h) Customs Department of the Government of India administering the Customs Act, 1962; (i) Insurance and financial corporations or Companies and Banks included in the Second Schedule to the Reserve Bank of India Act, 1934 (2 of 1934); (j) Advertising agencies; (k) Any other corpo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

or any other provisions of this Act, be deemed to be a dealer; (iii) a factor, broker, commission agent, del credere agent or any other mercantile agent, by whatever name called, who carries on business of buying, selling, supplying or distributing goods belonging to any principal or principals whether disclosed or not, shall, notwithstanding anything contained in clause (5A) or any other provisions of this Act, be deemed to be a dealer. 9) There is, thus, a definition of this word to mean any p .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of such disposal. That again specifies incorporated or unincorporated society, club or other association of persons. 10) If any clarity was necessary in the view of the Tribunal, then, it should have referred to other definitions. The other definitions are of the term person appearing in section 2(19). The word person is an inclusive definition, including any company or association or body of individuals whether incorporated or not, and also a Hindu undivided family, a firm and a local authorit .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ent of taxes. - (1) The amount of tax due from a dealer liable to pay tax shall be assessed separately for each year during which he so liable: Provided that, the Commissioner may, subject to such conditions as may be prescribed and for reasons to be recorded in writing, assess the tax due from any dealer during a part of a year: Provided further that, when a Registered dealer fails to furnish any return relating to any period of any year, by the prescribed date, the Commissioner may, if he thin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

not been filed by him and if the dealer proves to the satisfaction of the Commissioner that he has filed such returns on or before the 30th June 1995 and furnishes copies thereof, then, notwithstanding anything contained in the said notice, the Commissioner may, if he is satisfied that such returns are correct and complete, assess the amount of tax due from the dealer on the basis of such returns. (3) If the Commissioner is not satisfied that the returns furnished by a Registered dealer in respe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

maybe thereafter the Commissioner shall, after considering all the evidence which may be produced, assess the amount of tax due from the dealer. (4) If a Registered dealer fails to comply with the terms of any notice issued under sub-section (3), the Commissioner shall assess, to the best of his judgment, the amount of tax due from him. (4A) Where all the returns are filed by a Registered dealer for any year ending on or after the notified day within six months from the end of the year to which .....

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 notified day or on or before any such other date thereafter as the State Government may by notification in the Official Gazette specify in that behalf, the period of three years shall be computed from the notified day. Explanation II. - In the case of returns filed by a registered dealer referred to in sub-clause (b) of clause (37) of section 2 and who has not opted for the financial year, the period of three years shall be computed from the end of the financial year in which the year, by 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

in computing any period of limitation laid down in this section, the time during which the assessment remained stayed under the order of the Tribunal or of the High Court or of the Supreme Court shall stand excluded: Provided also that, the Commissioner may, in the interest of the revenue or at the instance of the dealer, issue directions not to proceed with the assessment of any particular dealers or class of dealers or any particular period, if such assessment involves a decision on a point 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

ithin a period of eighteen months from the date of such order of revocation as referred to in the third proviso to subsection (4A) and the period of limitation laid down in this section shall be deemed tobe modified accordingly. (4C) Notwithstanding anything contained in this section or any other provisions of this Act, where the assessment involves a decision on the point which is concluded against the State by a judgment of the Tribunal and the State Government or the Commissioner has initiate .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e prescribed date, the Commissioner shall, at any time, within eight years from the end of the year in which such period occurs, after giving the dealer a reasonable opportunity of being heard, proceed to assess to the best of his judgment, the amount of tax (if any) due from him. (6) If the Commissioner has reason to believe that a dealer is liable to pay tax in respect of any period, but has failed to apply for registration or failed to apply for registration within time as required by section .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

counts of a dealer, or where no method of accounting has been regularly employed by a dealer, the Commissioner may, after giving the dealer a reasonable opportunity of being heard, assess to the best of his judgment, the amount of tax (if any) due from him. (6B) If, during the course of any proceedings under section 49, in case of any dealer or person, the Commissioner, on the basis of evidence available to him, is of the opinion that tax is sought to be evaded in respect of any period by not 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

ons of this section, to the best of his judgment, the amount of tax, if any, due from him on such transaction: Provided that tax on such transaction and penalty and interest, if any, consequent upon such tax, will not be levied or demanded when the dealer or person is assessed to tax under the other provisions of this section in respect of the same period. (7) Any assessment made under this section shall be without prejudice to any penalty or liability to pay interest, or prosecution for an offe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

m the end of the year in which such period occurs, after giving the dealer a reasonable opportunity of being heard, proceed to assess, to the best of his judgment, the amount of tax (if any) due from the dealer in respect of that period, and any period or periods subsequent thereto. 13) We do not see how within the meaning of sub-section (1) of section 33 and in the light of the above clear legal provisions, a sole proprietor/dealer cannot be brought to tax. If he can be brought to tax and his i .....

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;s order and which requires a registered dealer to furnish returns and if non filing of returns and non registration of a dealer enable the Commissioner to carry out best judgment assessment, that any notice being addressed and sent in the above manner would be an illegality and of such nature as to be termed as incurable. The Tribunal's opinion is that this is an incurable defect and not a mere irregularity. The Tribunal has declared the assessment to be non-est. Pertinently, the Tribuna .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

33 shall be in form 27 and the date fixed for compliance therewith shall not be earlier than fifteen days from the date of service thereof. R. 33. Notice under sub-section (5) and (6) of section 33. - The Commissioner shall before proceeding to assess the dealer to tax under sub-section (5) or (6) of section 33 call upon him by a notice in Form 27 to show cause as to why he should not be assessed. The date for compliance with the notice shall not be earlier than fifteen days from the date of se .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

format of the notice. We have carefully perused the Rules and the Form so also the contents thereof. We do not think that description by the trade name is a contravention of these Rules or the Form. Eventually, procedural rules and matters of Form cannot be elevated to such a status and position as would make every part or prescription thereof mandatory and incapable of substantial compliance. Such provisions do not mandate strict compliance and are capable of substantial compliance. It cannot 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

se carried out by the commissioner under sub-sections (5) or (6) of section 33. Eventually, the dealer must be put to notice. The form is not mandatory and the requirement of notice may be such. Therefore, absence of notice by such mis-description would have to be established and proved by the dealer, else it cannot be said that the proceedings suffer from a fundamental or incurable defect and therefore non-est. The proceedings and the orders therein cannot be termed as void ab initio or null fr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

sole proprietary firm can be in a trade name or in the name of the sole proprietor but merely because it is addressed in the former name does not mean that no notice was issued. The Tribunal has gone by the form and missed the substance. In the case Bhagabandas Agarwalla vs. Bhagwandas Kanu and Ors. AIR 1977 SC 1120 in the context of a notice to quit under section 106 of the Transfer of property Act, 1882, the Hon'ble Supreme Court explained the rule of construction thus:- 3. Now, it is set .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

be construed in a common sense way. See Harihar Banerji v. Ramsashi Roy, 45 Ind App 222 = (AIR 1918 PC 102). The notice to quit in the present case must be judged for its validity in the light of this well recognised principle of interpretation. 16) In reaching the conclusion as above, the Tribunal referred a Division Bench judgment of this Court in the case of Shankar Dhawan and Ors. vs. Sales Tax Officer, Circle II, Nagpur and Anr. XV STC 292. Certain persons, against whom recovery of arrears .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s tax and penalty. Yet, for further period from 1st January, 1959 to 14th May, 1959 this business was assessed to tax and even a penalty was levied. The Division Bench noticed that part of the later period is after the death of Basantlal on 28th January, 1959. The most salient feature of the case was that the entire process commenced and concluded after the death of Basantlal and orders assessing the business to tax were passed on 5th December, 1960. That is much after the death of Basantlal. It .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e said to be a person. It is that fundamental fact which had not been properly grasped and that is why the Division Bench concluded that the notice in the name of Laxmi Stores cannot be the basis for initiation of the proceedings and therefore, the entire proceedings deserve to be quashed. 17) The Tribunal should have noted the basic facts in this case the context and the backdrop in which the Division Bench concluded that the notice issued under the trade name would not suffice. Pertinently, th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     Latest Happenings     ↓  

Forum: REGISTRETION

Highlight: IGST Rate Schedule u/s 5(1) - notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods. - Notification no. 1/2017 as amended vide notification dated 22-9-2017

Notification: IGST Rate Schedule u/s 5(1) - notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods.

Highlight: National Advisory Committee on Accounting Standards - Tenure of the NACAS extended from one year to two years

Notification: National Advisory Committee on Accounting Standards

Forum: Duty Drawback- Urgent

Notification: Central Government appoints the 20th September, 2017 as the date on which proviso to clause (87) of section 2 of the Companies Act 2013, shall come into force - "subsidiary company" or "subsidiary"

Highlight: Restriction on number of layers for certain classes of holding companies - More than two layers of subsidiaries not allowed subject to certain exceptions.

Forum: GST on RCM on rent in a unregistered state

Forum: COMPOSITION SCHEME

Forum: Input Tax Credit - Reg

Forum: GST Invoice

Article: Websites of Government Departments need lot of improvement. We are noticing detoriations in them for example, case of website of ITAT.

Highlight: Levy of additions tax u/s 115O on distribution of dividend - shares of its profits declared as distributable among the shareholders is not impressed with the character of the profit from which it reaches the hands of the shareholder - not to be bifurcated as agriculture and non-agriculture dividend - SC

Highlight: Rate of GST on old and scrap buses - 28% or 18% - at such initial tender process initiated by the Respondents-KSRTC, the present petitions filed by the petitioners are premature and misconceived and do not require any interference by this Court at this stage. - HC

Forum: Rent a cab operator

Highlight: In view of amendment made u/s 132A of the Income Tax Act, 1961 by Finance Act of 2017, the 'reason to believe' or 'reason to suspect', as the case may be, shall not be disclosed to any person or any authority or the Appellate Tribunal, SC dismissed the appeal of the assessee

Highlight: Validity of Assessment Order - period of limitation u/s 153 (2A) is applicable even if the entire order was not set aside but matter was remanded back for for limited aspects with directions - HC

News: Note ban was a shake-up, achieved its main objectives

Notification: Amendments in the notification No.5/2017- Integrated Tax (Rate) dated the 28th June, 2017.

Highlight: Levying interest u/s 234C - interest is to be charged on the returned income and not on assessed income.

Highlight: Accrual of income - sale of right to develop and sell incentive FSI under LOI - till the conditions of LOI are fulfilled transfer is not complete and income does not accrue to the assessee

Highlight: TPA - determination of ALP - TP adjustment by applying Bright Line Test (BLT) is not sustainable on protective basis having no statutory mandate.

Highlight: Safeguard Duty - Advance License Scheme - as there is no exemption from safeguard duty leviable under Section 8C, which is imposed on the goods imported from China, the importer has to pay safeguard duty

Highlight: Manufacture - process of cutting of waste plastic container - Such plastic containers before and after cutting are nothing but waste / scrap - Not a manufacturing activity as no new product emerges.

News: NITI Aayog and Govt. of Assam organizes workshop on health sector reforms in Guwahati; launches SATH- Sustainable Action for Transforming Human Capital

Notification: Seeks to amend notification no. 5/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics

Notification: Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions

Notification: seeks to exempt Skimmed milk powder, or concentrated milk

Notification: Seeks to amend notification no. 2/2017- integrated tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding GST exemptions.

Notification: Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates

Notification: Seeks to amend notification no. 1/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.

News: Notification Issued For GST Actionable Claim On Branded Food Products

Highlight: Classification printed computer stationary/manifold Business Forms - to be classified under Chapter Heading 4820.00 or under Chapter Heading 4901.90 - items like A4 sheets, advertisement and job card to be classified under Chapter 49

Article: RCM Applicability to persons not liable to get registered us 23(1)

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

News: GST Refund - Blockage of Working Capital of Exporters - earlier also there was a normal blockage of funds for a period of 5-6 months at least

News: Clarification about Transition Credit - ₹ 1.27 lakh crore of credit of Central Excise and Service Tax was lying as closing balance as on 30th June, 2017 - claim of credit of ₹ 65,000 crore is not unexpected

Article: 20 Things You must know about E Way Bills in GST Law

Article: MISTAKES IN DRAFTING

Highlight: The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes -reg. - Circular

Highlight: The definition of "subsidiary company" or "subsidiary" u/s 2(87) of the Companies Act, 2013 shall come into force w.e.f. 20-9-2017

Highlight: Central Government notified the All Industry Rates of Duty Drawback Schedule w.e.f. 1.10.2017 - Notification

Notification: All Industry Rates of Duty Drawback Schedule w.e.f. 1.10.2017

Circular: Investment by Foreign Portfolio Investors in Corporate Debt Securities Review

Notification: Exemptions on supply of services under UTGST Act

Notification: Rates for supply of services under UTGST Act

Notification: Exemptions on supply of services under IGST Act

Notification: Rates for supply of services under IGST Act

Notification: List of Exempted supply of services under the CGST Act



|| 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