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Archive: May, 2017

Posts in May, 2017

GST: Place of Supply of Goods or Services Part – II

May 11, 2017 5142 Views 0 comment Print

Continuing with the discussion, today we shall discuss the changes made in the section 10. It is newly added clause in the draft GST law for determining place of supply of services where location of service provider or the location of service receiver is outside India.

ROC clarifies on acceptance of deposits without deposit insurance contract

May 11, 2017 5067 Views 0 comment Print

Provided that the companies may accept deposits without deposit insurance contract till the 31st March, 2018 or till the availability of deposit insurance product, whichever is earlier.

Jobwork under GST

May 11, 2017 45072 Views 14 comments Print

Job-work sector constitutes a significant industry in Indian economy. The manufacturing industries now-a-days stick to their core competencies and get most jobs done on outsourced basis. Here we are analyzing the position of Job Worker under GST regime.

ITAT Judgment on year of taxability in case of JDA

May 11, 2017 5679 Views 0 comment Print

These cross appeals by the Revenue and by the assessee are directed against the order of the Commissioner (Appeals)-4,Chenaai dated 8-2-2016.

Tax liability under Expenditure Tax on raising of a composite bill upon conclusion of hotel stay

May 11, 2017 1686 Views 0 comment Print

High Court held that under Expenditure Tax Act 1987 chargeable expenditure would be incurred only upon raising of a composite bill upon conclusion of hotel stay and not earlier.

Uploading of information of Import Advance List on JNCH DPD Portal

May 11, 2017 3261 Views 0 comment Print

Uploading of certain information of Import Advance List (IAL) by shipping lines on JNCH DPD Portal ( www.dpdjnch.com ) for the purpose of DPD Clients -Reg.

Detailed procedure for clearance of Waste Paper

May 11, 2017 3138 Views 1 comment Print

(i) At the time of assessment, the Group AO will give DPD instruction instead of Examination Order. (ii) At the time of assessment, the CB/Importer will produce a No Use Bond with a condition stipulated therein that all such containers cleared under DPD will be placed before jurisdictional Central Excise for examination before opening the Customs Bottle Seal of the Containers.

Anti-dumping duty, on Hot Rolled Flat Products of alloy or non-alloy

May 11, 2017 1677 Views 0 comment Print

Seeks to levy definitive anti-dumping duty, on Hot Rolled Flat Products of alloy or non-alloy steel originating in or exported from China PR, Japan, Korea RP, Russia, Brazil or Indonesia for a period of five years (unless revoked, superseded or amended earlier) from the date of imposition of the provisional anti-dumping duty, that is, 8th August, 2016.

Notification No. 46/2017-Customs (N.T.) Dated: 11.05.2017

May 11, 2017 6063 Views 0 comment Print

Appointment of common adjudication Authority in case of M/s Beanstalk Brand Consultancy, New Delhi

Notification No. 45/2017-Customs (N.T.), Dated: 11.05.2017

May 11, 2017 9417 Views 0 comment Print

In exercise of powers conferred by section 157 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 142/2016-Customs (N.T.) dated the 29th November, 2016 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1099 (E) dated the 29th November, 2016

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