The HSC code (Tariff Group/ Heading) for the supply of amusement services in Amusement Park like merry-go rounds and other rides shall be 99969/999691. The rate of tax applicable to the services will be 18% GST.
In re State Examination Board (GST AAR Gujarat) The applicant has submitted that it is conducting various types of examinations : viz for getting job of teacher for pre primary, primary and secondary school, for getting job as a teacher in Government/Grant-in-Aid School in standard 9 to 12, for getting a job as a Principal […]
Whether the invoice of the applicant containing items reflecting charges towards room stay, service charge, breakfast, airport pick up and drop, extra bed form a part of tariff in order to ascertain the rate of GST as per the slabs provided under Notification No.11/2017- Central Tax (Rate) i.e. what will be the liability to pay GST i.e. to say that declared tariff represents only the charges for room stay plus service charge and the customer books only hotel accommodation and the rest optional facilities are procured after checking in at the hotel ?
Registration of vehicles imported by the vehicle manufactures or through their authorised representatives in India or by the organisation / citizen for personal use, demonstration, testing, research or scientific use etc. shall comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018. Government of India Ministry of Commerce & Industry Department of Commerce Udyog Bhawan, […]
Import Policy of polymethyl methacrylate under Exim code 39169032 of ITC (HS) 2017 — Schedule — 1 (Import Policy) is revised from ‘Free’ to ‘Prohibited’ with effect from 1st September, 2019. Government of India Ministry of Commerce & Industry Department of Commerce UdyogBhawan, New Delhi Notification No. 13/2015-2020-DGFT Dated the 28th August, 2019 Subject: Amendment of […]
Article 246A(2) read with Article 269A(1) of the Constitution of India gives exclusive power to the Parliament to make law to provide levy and collection of goods and services tax, by the Union, on supply of goods or services or both where such supply takes place in the course of inter-State trade or commerce. Clause […]
Central Govt further extends tenure of National Committee for promotion of Social and Economic Welfare for a further period of six months w.e.f. 1st October, 2019 i.e. till 31st March, 2020. MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 28th August, 2019 S.O. 3122(E).—Whereas in exercise of the powers conferred by section 35AC […]
In the Companies (Incorporation) Rules, 2014 in the annexure to the said rules, for forms RD-1 and RD GNL-5 forms shall be substituted vide Companies (Incorporation) Seventh Amendment Rules, 2019. GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi 28th August, 2019 G.S.R. 603(E)._ In exercise of the powers conferred by sub-sections (1) and […]
Understanding the applicability of Ind AS 105 on non-current assets held for sale or group disposal. Learn how to classify and recover assets through sale transactions.
UDIN (Unique Document Identification Number): A Blessing in Disguise for Professionals UDIN : What is Unique in Unique Document Identification Number ? The Concept of UDIN is a very much awaited decision and a welcome step towards better transparency in Certification of documents by various Professionals including Practising Chartered Accountants, Practising Company Secretaries and Practising […]
