"January, 2019" Archive - Page 12

Whether security or scavenging service to Govt eligible for GST exemption?

In re Ex-Servicemen Resettlement Society (GST AAR West Bengal)

Benefit of exemption from the payment of GST is not available to the Applicant under Notification No 12/2017-CT(Rate) dated 28.06.2017 and WB Govt Gazette Notification-1136-FT dated 28.06.2017, as amended, for the supply of Security Services and the bundle of service that he describes as ‘Scavenging Services’....

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Whether sweeping service to the Govt is eligible for GST exemption?

In re NIS Management Ltd (GST AAR West Bengal)

Sweeping Service that the Applicant supplies to the Housing Directorate of the Government of West Bengal, cannot be classified as an activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution. The exe...

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Tea bag manufacturing service classifiable under SAC 9988

In re Vedika Exports Tea Pvt Ltd (GST AAR AAR West Bangal)

In re Vedika Exports Tea Pvt Ltd (GST AAR West Bengal) The Applicant makes a composite supply to Hindustan Unilever Ltd, where the service of manufacturing tea bags from the physical inputs owned by the latter is the principal supply. It is classifiable under SAC 9988 and taxable at 5% rate under Sl No. 26(f) […]...

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Springs of iron and steel for railways is classifiable under HSN 7320

In re Abhishek Tibrewal (HUF) (Avantika Industries) (GST AAR West Bengal)

In re Abhishek Tibrewal (HUF) (Avantika Industries) (GST AAR West Bengal) Since Springs of Iron and Steel, are specifically classifiable under Chapter Heading 7320, the general description under Chapter Heading 8607 is not applicable. Springs of iron and steel for railways are classifiable under HSN Code no. 7320 and taxable @ 18% under S...

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‘Poly Propylene Leno Bags’ classifiable as plastic bags under HSN 3923

In re Dinman Polypacks Pvt. Ltd. (GST AAR West Bengal)

In re Dinman Polypacks Pvt. Ltd. (GST AAR West Bengal) TRU clarification under Circular No. 80/54/2018-GST issued under F. No. 354/ 432/2018-TRU dated 31/12/2018 in Para 7, sub-Para 7.4 clarifies that Polypropylene woven and non-woven bags and PP woven and non-woven bags laminated with BOPP would be classified as plastic bags under HS Co...

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21 Important Points in GST as it stands today in this changing scenario

1) The following classes of taxpayers shall be exempted from obtaining registration: a. Suppliers of services, having turnover upto Rs. 20 lakh, making inter State supplies; b. Suppliers of services, having turnover upto Rs. 20 lakh, making supplies through e-commerce platforms....

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Anti-dumping duty on Fluoroelastomers (FKM) import from China

Notification No. 06/2019-Customs (ADD) [G.S.R. 52(E)] 28/01/2019

CBIC seeks to impose definitive anti-dumping duty on Fluoroelastomers (FKM) originating in or exported from China PR vide Notification No. 6/2019-Customs (ADD) Dated 28th January, 2019 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 28th January, 2019 Notification No. 6/2019-Customs (ADD) G.S.R. 52(E).—Whereas, i...

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Analysis of changes in CGST & IGST Acts applicable w.e.f. 01.02.2019

We are summarising herewith section-wise tabular presentation of amended CGST Act, 2017and IGST Act, 2017 in comparison with pre-amendment Acts. This tabular also discusses the effect of these amendments along with suggestions as to further simplification of the GST Laws....

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DGFT & CBIC: The ugly face of corrupt practices –4th story

The Udyog Bhawan & the North Block houses the elite policymakers & probably the best of the IAS & the IRS (because in any efficient system, the merit should rise to the top & be entrusted with policy making task) but then when you find the best in the country indulging into a con game […]...

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Onetime Compliance for All Companies -New e form DPT-3

On 22nd January, 2019 MCA came up with a new sub-rule under Companies (Acceptance of Deposits), Rules, 2014 which says that every company (other than government company) shall file an onetime return of outstanding receipt of money or Loan by a Company but not considered as deposits and an explanation is added in Rule 16 […]...

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