"14 August 2018" Archive

Condonation of delay in submission of installation certificate to RAs under EPCG Scheme

Public Notice No. 30/2015-2020-DGFT 14/08/2018

One time relaxation and condonation of delay in submission of installation certificate to RAs under EPCG Scheme for authorizations issued upto 31.03.2015, without payment of any penalty....

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Section 11 Set-off of excess expense against income of future AY is application of Income

PCIT (Exemptions) Vs Green Wood High School (Karnataka High Court)

PCIT (Exemptions) Vs Green Wood High School (Karnataka High Court) Income derived from the trust property has also got to be computed on commercial principles and if commercial principles are applied, then adjustment of expenses incurred by the trust for charitable and religious purposes in the earlier years against the income earned by t...

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Computation of deduction u/s 10A of Income Tax Act, 1961

Circular No. 4/2018-Income Tax 14/08/2018

As per section 10A(4) of Income Tax Act, 1961, profits derived from export of articles or things or computer software shall be amount which bears to the profits of the business of the undertaking , the same proportion as the export turnover in respect of such articles or things or computer software bears to the total turnover of the busin...

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GST on Transfer of capital goods by a job-worker to another job-worker which were originally received pre-GST Regime

In re Silgan Dispensing Systems India Private Limited (GST AAR Maharashtra)

The basic issue before us is whether on transfer of Machines & moulds (being capital goods), from the premises of the job-worker to another job-worker, which were originally received by said job-worker under the erstwhile Central Excise Act, 1944 will constitute as supply under GST....

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Rate of GST on various poultry feed products- Advance Ruling

In re Uttara Impex Private Limited (GST AAR Maharashtra)

In re Uttara Impex Private Limited (GST AAR Maharashtra) UTTRA IMPEX PRIVATE LTD is engaged in trading of various poultry feed products But company is facing some ambiguity in correct classification of Products (which are those products is not specified in question). In companies view products shall be covered under the HSN CODES 2301, 23...

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Customs (Finalisation of Provisional Assessment) Regulations, 2018

Notification No. 73/2018-Customs (N.T.) 14/08/2018

CBIC notifies vide Notification No. 73/2018-Customs (N.T.) dated 14th August, 2018 Customs (Finalisation of Provisional Assessment) Regulations, 2018...

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Exchange Rates Notification No. 72/2018-Custom(N.T.) Dated 14.08.2018

Notification No. 72/2018-Customs (N.T.) 14/08/2018

Customs Rate of Exchange of Foreign Currency Conversion wef 15.08.2018 notified vide Notification No. 72/2018 – Customs (N.T.) dated 14th August, 2018...

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Tariff Notification No. 71/2018-Customs (N.T.) dated 14th August, 2018

Notification No. 71/2018-Customs (N.T.) 14/08/2018

Tariff Notification No. 71/2018-CUSTOMS (N.T.) dated 14th August, 2018 in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver- Reg...

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Allow Form TRAN-1 upload & ITC credit available during migration: HC

Naga Distributors vs Union of India (Kerala High Court)

If the petitioner applies within two weeks after receiving this judgment, the Nodal Officer will consider and take steps within a week thereafter. If the uploading of FORM GST TRAN-1 is not possible for reasons not attributable to the petitioner, the authority will also enable him to take credit of the input tax available at the time of m...

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5% GST payable on right to use minerals given by Govt under RCM

In re M/s United Mining Corporation, Village Mankawas (GST AAR Haryana)

The services for the right to use minerals including its exploration and evaluation, as per Sr. No. 257 of the annexure appended to notification no. 11/2017-CT (Rate), dated 28.06.2017 is included in group 99733 under heading 9973. ...

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