Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Sale of goods in the SEZ - works contract - Appellate authority ...

VAT and Sales Tax

December 1, 2015

Sale of goods in the SEZ - works contract - Appellate authority has failed to appreciate the fact that it is not possible to abide by sub-rule (2A) of rule 42 of the rules having regard to the nature of the contract which is a works contract wherein the goods which are sold to the buyer, are used in the execution of the works contract and it is only after execution that the invoices are raised. - Demand set aside - HC

View Source

 


 

You may also like:

  1. Treatment of Capital Goods sourced from SEZ and import of spares for such Capital Goods under EPCG Scheme – Para 5.2A of FTP– reg. - Circular

  2. Special Audit u/s 142(2A) - Personal appearance - proviso to Section 142(2A) does not envisage any personal hearing before an order under sub-section (2A) can be passed - HC

  3. Cancellation of registration - consequential amendments corresponding to sub-rule (2A) of rule 21A - Rule 22 of the Central Goods and Services Tax Rules, 2017

  4. Suspension of registration - During the suspension period under Sub-rule (2) or (2A), no refund u/s 54 shall be granted - Rule 21A of the Central Goods and Services Tax Rules, 2017

  5. Exemption u/s 5A of GVAT - work contract service - SEZ - the works contract of the petitioner executed in SEZ area is not dutiable - HC

  6. Rule 6 of the Cenvat Credit Rules,2004 – Clearance of goods to SEZ - The substituted sub-rule 6(6Xi) is enforced from the date the 2004-Rules came into force - AT

  7. Authorized employees of IT/ITeS units in SEZ allowed to Work from Home or place outside the SEZ unit - Government of India

  8. CENVAT credit - renting of motor vehicle - input services - the interpretation of the lower authorities that motor vehicle are not capital goods for the services...

  9. Jurisdiction to sanction Refund - Customs authorities or SEZ authorities - Refund of additional duty - SEZ unit - The refund application shall be decided by the...

  10. Extension of stay - third proviso to sub-section (2A) of Section 35C - power to extend the stay beyond the period that has been prescribed - stay extended - HC

 

Quick Updates:Latest Updates