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
GST - Highlights / Catch Notes

Home Highlights This

Consumer Welfare Fund. - an amount equivalent to fifty per ...

GST

Consumer Welfare Fund. - an amount equivalent to fifty per cent. of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 shall also be deposited in the Fund.

View Source

 


 

You may also like:

  1. Dis-allowance u/s 43B - entry tax, welfare cess, Provident fund, Interest to public institutions - expenditure dis-allowed for want of proof that taxes have been paid...

  2. Education Cess - Bidi cess is leviable u/s 3 of the “Beedi Workers Welfare Cess Act, 1976” - whether education and higher education cess can be computed on Bidi cess - Held No - AT

  3. Amendment of section 35. - to reduce the said weighted deduction from one hundred seventy-five per cent. to one hundred fifty per cent. from financial year 2017-2018 to...

  4. Profiteering - restaurant service - reduction in the GST rate not passed - The profiteered amount is determined as ₹ 78,41,754/- as has been computed in...

  5. Amendment of section 244A. - additional interest on refund - where a refund arising out of appeal effect is delayed beyond the time prescribed under subsection (5) of...

  6. TDS - section 40(a )(i) read with Section 44BB and section 195 – income of the service provider was deemed to be 10 per cent of the aggregate amount and the rate of tax...

  7. Refund of excess amount lying to the credit of electronic cash ledger of the petitioner - applicability of proviso to sub-section (1) of Section 54 or sub-section (1) of...

  8. Constitutional validity of the Cess Act - “Tax versus Fee“ - Building and Other Construction Workers Welfare Cess - The levy by the impugned Act is in effect a ‘fee’...

  9. Exemption u/s 11 - Accumulation of income - The money referred in Clause (b) (ii) is one accumulated or set apart. Meaning thereby that even if 85% of the income...

  10. Disallowance u/s 54 - the assessee has invested only an amount in part as per section 54 - Therefore, he is eligible only for the amount he has invested as per...

 

Quick Updates:Latest Updates