"25 October 2018" Archive - Page 2

Documents Required for Registration as GST Tax (TDS) Deductor

Documents Required for Application for Registration as Tax Deductor under GST Law Please keep the scanned copy of below mentioned documents ready to fill your application for Registration as Tax Deductor or for TDS Deduction under GST Law 1. Detailed information on proofs required to be attached on the basis of Constitution of Business se...

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Documents required for Normal Taxpayer new GST Registration

Documents Required to Complete the Application for Normal Taxpayer for New GST Registration Please keep the scanned copy of below mentioned documents ready to submit your application for New Registration: 1. Information, proofs required to be attached on the basis of Constitution of Business selected by Applicant. Constitution of Business...

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Charitable Entity can’t be Taxed because some element of its income is exempt from Principles of Mutuality: ITAT

All India Rubber Industry Association Vs. ADIT (E) (ITAT Mumbai)

All India Rubber Industry Association Vs. ADIT (E) (ITAT Mumbai) The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) has held that a charitable entity cannot be denied the tax benefits merely because some element of its income is exempt from the Principles of Mutuality. The objects of the assessee are for […]...

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Automatic GST Late Fees Calculator for Form GSTR 3B

Simple Automatic GST Late Fees Calculator in Excel Format for easy calculation of Late Fees Payable for late filing of Form GSTR 3B which calculates  late fees under both CGST and SGST. Post is updated with Version 3 of Calculator on 25.10.2018....

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GST on long duration post graduate diploma/ degree granting programmes by IIM, Bengaluru

In re M/s Indian Institute of Management (GST AAR Karnataka)

Whether the long duration post graduate diploma/ degree granting programmes offered by the Indian Institute of Management, Bengaluru other than specifically mentioned in Sl.No.67 of Notification No. 12/2017 - Central Tax (Rate) dated 28th June 2017 as amended by Notification No. 2/2018 dated 25th January 2018 are exempted from the GST out...

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GST payable on amortised cost of tools which are re-supplied back for free

In re Nash Industries (I) Pvt Ltd. (GST AAR Karnataka)

The amortised cost of tools which are re-supplied back to the applicant free of cost shall be added to the value of the components while calculating the value of the components supplied as per the Section 15 of the CGST / SGST / IGST Act 2017....

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GST on compensation cess supplied by Maruti Suzuki India Ltd.

In re Maruti Suzuki India Ltd. (GST AAR Haryana)

In re Maruti Suzuki India Ltd. (GST AAR Haryana) Question:-Whether HEVs supplied by the Applicant are leviable to compensation cess at the rate of 15% as prescribed under S.No.48 of Notification No.1/2017-Compensation Cess (Rate) dt.28.06.17, as amended vide Notification No.05/2017-Compensation (Cess) Rate dt. 11.09.17? Answer – the...

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GST on man-made textile Non-Woven Geo bags from Polypropylene

In re Manas Geo Tech India Pvt. Ltd (GST AAR Haryana)

In re Manas Geo Tech India Pvt. Ltd (GST AAR Haryana) Whether this man-made textile Non-Woven Geo bags from Polypropylene are classified under heading – 6305 having description SACKS & BAGS OF TEXTILE MATERIAL FOR PACKING GOODS – of Man-made textile materials; — 63053300- Other, of polypropylene strip or the like CHAPTER...

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GST on services of transport of agriculture produce

In re Lawrence Agro Storage Pvt. Ltd (GST AAR Haryana)

It is clarified that the benefit of nil rate is provided to only those support services to, agriculture which are specifically mentioned at Sr. No. 24 of the said notification. It does not cover the services of transport of agriculture produce and therefore the applicable SAC on such services shall be 9967 irrespective of the service bein...

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Reg. Anti-dumping duty on Saccharin exported from China PR

Instruction No. 18/2018-TRU 25/10/2018

To briefly recapitulate, anti-dumping duty on Saccharin originating in and exported from China PR was imposed vide notification No. 41/2007 -Customs (ADD) dated 19.03.2007 for five years. These duties were extended vide notification No. 7/2012-Customs (ADD) dated 13.01.2012 for a period of five year following a sunset review initiated by...

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