"02 February 2019" Archive

GST AAR refereed to Appellate Authority due to different views of members

In re M/s Sam Overseas (GST AAR Uttarakhand)

In re M/s Sam Overseas (GST AAR Uttarakhand) Classification and applicability of GST rate on the ‘Rejected Wheat Seed’ and ‘Rejected Paddy Seed’.  Due to different views of members matter been referred to Appellate Authority hearing and decision on said issue in terms of Section 98(5) of the Act ibid which provide...

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GST on commodity of Eucalyptus/Polar Wood Waste in Logs

In re M/s Sharda Timber (GST AAR Uttarakhand)

In re M/s Sharda Timber (GST AAR Uttarakhand) Whether the commodity of Eucalyptus/Poplar wood waste in logs having length of 30 cm to 200 cm in girth of approx 10 cm to 60 cm is covered under Hsn 4401 and chargeable under Uttarakhand State GST @ 2.5% and Under CGST @ 2.5%? The answer is […]...

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Air Dryer complete with final filter used in breaking system of locomotive attracts 18% GST

In re M/s Blackstone Diesels (AAR Rajasthan)

In re M/s Blackstone Diesels (AAR Rajasthan) The ‘Air Dryer complete with final filter for used in breaking system of locomotive’ has been rightly classified by the supplier under Chapter 8421 of GST Tariff Act 2017 which attracts GST @18% (CGST 9% + SGST 9% ). FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, RAJASTHAN [&he...

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GST Rate on supply of services to Solid Waste Management Garbage Collection, Disposal Water Supply, Cleaning of Colony

In re Dhananjay Kumar Singh (GST AAR Chhattisgarh)

In re M/s Dhananjay Kumar Singh (GST AAR Chhattisgarh) (i) Supply of Services of Colony maintenance work to C.G. Housing Board Colony, Sector 29, Naya Raipur with regard to solid waste management, water supply operation, garbage collection door to door and disposal, cleaning of colony i.e. garden .street and op area, drainage system, sewe...

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Zero GST on Supply of printed Educational books specified by education dept.

In re M/s Shri Ashok Chaturvedi (GST AAR Chhattisgarh)

 In re M/s Shri Ashok Chaturvedi (GST AAR Chhattisgarh) Supply of specified printed Educational books by CHHATTISGARH TEXT BOOK CORPORATION as per the instructions of School Education Department CG [Loksikshan Sanchnalay] or as per instruction of various agencies of school Education Department CG such as Rajiv Gandhi Siksha Mission/SCERT...

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After sales support service is not a composite supply: AAAR

In re M/s. Toshniwal Brothers (SR) Private Limited (GST AAAR Karnataka)

In re M/s. Toshniwal Brothers (SR) Private Limited (GST AAAR Karnataka) In the instant case there is no dispute that the Agency contract in question involves two taxable supplies of services i.e promotion and marketing service and after-sales support service. However in order for the supply to be termed as a ‘composite supply’...

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ICAI CA IPCC / Intermediate November 2018 Result- Updates

ICAI (Institute of Chartered Accountant of India) organizes the exam of CA Intermediate and CA IPCC twice in a year in the month of May and Nov. ICAI recently conducted the exam of CA IPCC and CA Intermediate in the month of November 2018, the result of which is awaited. In the recent announcement by ICAI, it announced that CA IPCC result...

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Income tax slabs for Individuals for FY 2019-20 (AY 2020-21)

The Interim Finance Minister Shri Piyush Goyal Presented the interim budget on February 01, 2019 in Lok Sabha on which he told about the various amendments in Income Tax Act 1961 through Finance Bill 2019. The Main relief to individual taxpayers is Rebate u/s 87A of Income Tax Act which increased the limit of rebate […]...

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Form MSME- I

Form MSME- I for Furnishing of information about payment to micro and small enterprise suppliers as notified by ‘Specified Companies (Furnishing of information about payment to micro and small enterprise suppliers) Order, 2019′. APPLICABILITY TO: Every specified company shall file Return with ROC in e-form MSME- I for details of all ...

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Demystifying Interim Budget 2019 Insights of Income Tax Amendments

Finally, Interim Budget 2019 by our interim Finance Minister Mr. Piyush Goyal is on our desk for review. This budget holds high expectations from the end of Middle-Class People who had been ignored since so long, from the farmers who were overburdened in debt, from MSME Sector who was much in finance distress, from the unemployed youth wh...

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