CBIC notifies with effect from 27th of July, 2018 vide Notification No. 16/2018-Union Territory Tax (Rate), Dated: 26th July, 2018 that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service
CBIC amends Notification No. 13/2017- Union Territory Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM) vide Notification No. 15/2018-Union Territory Tax (Rate) Dated: 26th July, 2018.
CBIC notifies UTGST exemption on certain services from 27th July, 2018 vide Notification No. 14/2018-Union Territory Tax (Rate) Dated: 26th July, 2018 to give effect to recommendation of 28th GST Council meeting held on 21.07.2018.
In re M/s Coffee Day Global Limited (GST AAR Karnataka) Whether supply of non-alcoholic beverages to SEZ units using coffee vending machines is in the nature of zero rated supply as defined under Section 16 of the IGST Act 2017 ? The supply of non-alcoholic beverages / ingredients to such beverages, to SEZ units using […]
CBIC notifies UTGST rates of various services vide Notification No. 13/2018-Union Territory Tax (Rate) Dated: 26th July, 2018 with effect from 27th of July, 2018 as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
Leo Edibles & Fats Limited Vs TRO (Central) (Andhra Pradesh HC) Section 178 of the Act of 1961 is titled ‘Company in liquidation’. Under sub-section (1) thereof, the liquidator of a company which is being wound up, or a person who is appointed as a Receiver of the assets of such company has to give […]
In re Gowra Ventures Pvt Ltd. (GST AAR Telangana) 1. Whether in the facts and circumstances the pooling of land by way of amalgamation of the separate parcels viz Land 1 and Land 2 as described in the ‘Statement of relevant facts’ would constitute a supply under the Central Goods and Services Tax Act, 2017and […]
In re K L Hi-tech Secure Print Ltd (GST AAR Telangana) 1. The supply of service to ‘educational institutions’ for conducting of examinations are eligible for exemption under entry No.66 of Notification No. 12/2017- Central Tax (Rate) dt. 28.6.2017. 2. The supply of ‘Printing of cheque books’ (where the paper is being supplied by the […]
The marketing, promotion and distribution services provided by the applicant to Sabre APAC would be subject to tax under the provisions of the GST Act.
`SIKA Block Joining Mortar’ is non-refractory and that it is not used for preparation of surfaces. Considering the nature, use and commercial identity of the item in question and, notwithstanding the Appellant’s earlier voluntary declaration about the classification of the item, we are not inclined to accept its classification under Tariff Item 3214. Instead, it is to be classified under Tariff Item 3824.
