In re Smt. Preeti Manral, Concerned Officer State tax Vs. NHPC Ltd. (GST AAAR Uttarakhand) The only point that has been contested by the appellant is on the apparent effect of the ruling of AAR based on the finding that since the M/s NHPC is providing Works Contract service which is exempted under notification No. […]
Sale of sweets, namkeens, cold drinks and other edible items through restaurant will be treated as composite supply with restaurant supply being the principal service. Existing GST rates on restaurant service will also be applicable on all such sales and no input credit will be allowed.
In re M/s Kundan Mishthan Bhandar (GST AAAR Uttarakhand) (i) The ruling no. 08/2018-19 –dated 22.10.2018 made-by–the-Authority-on Advance-. Rulings for the State of Uttarakhand is set aside. (ii) Sale of sweets, namkeens, cold drinks and other edible items through restaurant will be treated as ‘composite supply’ with restaurant supply being the principal service. Existing GST rates […]
In order to identify dummy entities, MCA has issued Companies Incorporation (Amendment Rules) 2019 Mandatory filing of a new Form INC 22A also known as e-form ACTIVE (Active Company tagging identities and verifications)
ROC has made it mandatory for all the Active Companies which were incorporated on or before 31st December,2017, to file a one-time online return with the ROC named Form INC 22 A [ Active Companies Tagging Identities and Verification (e-Form ACTIVE)] wherein every Company is mandated to file the particulars of the company and its registered office on or before 25th April 2019.
Accordingly, the Form FNC has also been suitably modified and the following phrase added under the heading ‘Declaration’ in Part II clause (ii), at the end of the existing sentence.
We are happy to announce the release of our detailed book on GST titled A Complete Analysis on GST –January 2019 Edition by CA Raman Singla
In view of high pendency of B-1 to B-3 cases, the Principal Chief Commissioners of Income Tax (CCA) have been authorized by the Central Government to assign additional charges of vacant post of CsIT(A) under their jurisdiction to CsIT posted in their region for a period not exceeding 3 months or until further order, whichever is earlier to ensure speedy disposal of pending B1 to B-3 category of appeals before CsIT(A).
Assessee was not entitled to capital gain exemption under section 54 for purchase of houseboat as the same could not be equated with the residential house which was immovable property.
Gypsum boards would be taxable at 4 percent as per amended Entry 56 of Schedule IV instead of residuary Entry 1 of Schedule V at 12.5% Under the Rajasthan Value Added Tax Act, 2003.
