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Archive: 24 July 2019

Posts in 24 July 2019

Agriculture Mechanical Sprayer classifiable under CTH 8424 of GST

July 24, 2019 17214 Views 0 comment Print

In re M/s. Ravi Masand (GST AAR Madhya Pradesh) The product Agriculture Mechanical Sprayer will merit classification under Chapter Tariff Head (CTH) 8424 of the GST Tariff and with effect from 25.01.2018, the said product would attract GST @12% in terms of Sr.No.195B of Schedule-II to Notification No.01/2017-CT(R) as amended vide Notification No.06/2018-CT(R) dtd. 25.012.018 […]

Selling of container and water is composite supply as principal activity is selling of purified water only

July 24, 2019 4647 Views 1 comment Print

In re Aquaa Care (Surat) RO Technologies Private Limited (GST AAR Gujarat) Where company is selling water in containers whether selling of container and water is composite supply? We agree with the understanding of the applicant as well as that of Jurisdictional office that selling water in containers is composite supply as the principal activity […]

Notification No. 32/2019-Customs (N.T./CAA/DRI), Dated: 24.07.2019

July 24, 2019 1605 Views 0 comment Print

Notification No. 32/2019-Customs (N.T./CAA/DRI) Principal Director General, Revenue Intelligence, hereby appoints officers mentioned in column (5) of the Table below to act as a common adjudicating authority to exercise the powers and discharge the duties conferred or imposed on officers mentioned in column (4) of the said Table in respect of noticees mentioned in column (2) of the said Table for the purpose of adjudication of show cause notices mentioned in column (3) of the said Table, namely:-

IBBI amends 3 Insolvency regulation effective from 23rd July 2019

July 24, 2019 633 Views 0 comment Print

IBBI amends Insolvency and Bankruptcy Board of India (Insolvency Professionals) Regulations, 2016 and the Insolvency and Bankruptcy Board of India (Model Bye-Laws and Governing Board of Insolvency Professional Agencies) Regulations, 2016

Notification No. 31/2019-Customs (N.T./CAA/DRI) Dated: 24.07.2019

July 24, 2019 591 Views 0 comment Print

Notification No. 31/2019-Customs (N.T./CAA/DRI) Government of India, Ministry of Finance, Department of Revenue, under clause (a) of section 152 of the Customs Act, 1962 (52 of 1962), the Principal Director General, Revenue Intelligence, hereby makes the following amendment in the Notification No. 22/2018-Customs (N.T./CAA/DRI) dated 26.10.2018 published vide S.O. 5418 (E) dated 26.10.2018.

Revenue Generated through Export and Import

July 24, 2019 747 Views 0 comment Print

Details of revenue generated from the customs duty (net collection from import & export) during last ten years from 2009-10 to 2018-19 is as follows:

Guidelines for Single Brand Retail Trade 

July 24, 2019 1131 Views 0 comment Print

FDI policy on Single Brand Retail Trade(SBRT) has been in operation since 2006. From 2006 till 29.03.2018, 112 brands have obtained approval of Government for SBRT activities.

IRDA (Registration of Insurance Marketing Firm) (Amendment) Regulations, 2019

July 24, 2019 8595 Views 0 comment Print

These Regulations may be called the Insurance Regulatory and Development Authority of India (Registration of Insurance Marketing Firm) (Amendment) Regulations, 2019.

Issues faced by assessees in resolution of grievances in ITBA system

July 24, 2019 1689 Views 0 comment Print

We wish to bring to your kind notice that with the change of Internal working software of department from AST system to the ITBA system from A.Y. 2016-17 onwards, the members are facing following problems regarding functionality which need immediate attention for early disposal of grievances of the assessees

Due date extension without making GST Form CMP-08 available

July 24, 2019 30813 Views 5 comments Print

GST Form CMP-08 – GST forms should be made available first and then the extension be granted and the limitation period for filing must be counted from the date of the form becoming available.

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