41 years old, Rekha Somani has a distinction of passing CA (Final) examination in May, 2017. It was really a herculean task for a mother of two children to join and become CA in the late age. She joined chartered accountancy course at the age of 37 and completed with 57% marks, despite the fact […]
Whether Orders for Supply of Aluminium Windows or Doors and installation thereof amounts to Supply of Goods or Supply of Services? The Supply of Aluminium Windows under HSN Code No. 7610 attracts 28% GST whereas the Works Contract Services attracts 18% GST:
Procedure of Refund in GST is time bound and if not paid in time will be subject to interest. It seems to be simple . Circumstances are defined under which tax payer shall be eligible to file for refund and same shall be process a per the prescribed law. Refund of GST is prescribed in Section- 48 of the Revised GST Law.
Introduction: This article discusses in detail about GST taxability of provision of service to overseas branch & its place of supply under GST. Query: As per Section 2(6) of IGST Act, Export of services means the supply of any service when
Transitions Provisions are covered under section 140 of the Integrated Goods and Service Tax (IGST ) Act 2017. Transitions provisions are most important from the point of view of Every Tax-payer. Transitions provision would not only impact the Input tax credit of the assesse but would also be an important mechanism for smooth transition of Business from current Indirect Tax regime to GST.
The due date of filing of GSTR 3B has been extended by the Govt. till 25 August 2017, still many taxpayer has so many question in their mind regarding filing of this GSTR 3B. So we have tried to answer some of them in a very interesting way of conversation between our two newly recruited fictional character – Rahul and Modi ji.
CIT Vs Mata Amrithanandamayi Math (Karala High Court) A reading of section 11 shows that subject to the provisions of sections 62 and 63, the incomes enumerated therein shall not be included in the total income of the previous year of the person in receipt of the income. The person in receipt of the income, […]
Answer: No, all services provided by the Government or a local authority are not exempt from tax. As for instance, services, namely, (i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Government; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of an airport or a port;
It is noticed by the Assessing Officer, after discussing in detail the activities of the appellant, is that the activities of the appellant are in violations of the provisions of the MACSA under which it is formed. It is pointed out by the Assessing Officer that the assessee is catering to two distinct categories of […]
1. The Revenue is in appeal against the order dated 28th October, 2016 passed by the Income Tax Appellate Tribunal in ITA NO. 476/Del./2014 for Assessment Year (‘AY’) 2010-2011. 2. The question sought to be urged by the Revenue is whether the ITAT erred in law in confirming the order of the Commissioner of Income […]
