"12 September 2019" Archive - Page 3

TDS under GST not deductible by Co-op society not established by government

In re Karnataka co-Coperative Milk Producers Federation Limited. (GST AAR Karnataka)

In re Karnataka co-Coperative Milk Producers Federation Limited. (GST AAR Karnataka) Whether Karnataka co-Coperative Milk Producers Federation Limited is liable to deduct GST TDS under section 51 of CGST Act on the payments made to suppliers? The issue before us to decide is whether the applicant falls under any of the categories of the p...

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ITC on capital goods used in erection, commissioning & installation of solar power plant

In re M/s Shri Keshav Cement and Infra Limited (GST AAR Karnataka)

Applicant seeks clarification on the eligibility of input tax credit in respect of inputs, input services and capital goods received towards erection, installation and commissioning of the solar power plant....

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Value of components supplied by contractor to job worker for free not form part of Supply value

In re Hical Technologies Private Limited (GST AAR Karnataka)

In re Hical Technologies Private Limited (GST AAR Karnataka) Whether the value of free of cost supplied by principal not to be included in value of supply by job worker? The nature of supply done by the applicant is one composite supply consisting of two supplies – one relating to the manufacturing service on the […]...

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AAR cannot give ruling on GST on PMS Services Fee Paid by Non-resident client

In re Banayan Tree Advisors (p) Limited (GST AAR Karnataka)

In re Banayan Tree Advisors (p) Limited (GST AAR Karnataka) Whether they need to charge GST on the Portfolio Management Services provided to Non-resident client, where the client pays fee in foreign currency from their overseas account to the account of the Portfolio manager? It is clearly evident from the above that the place of [&hellip...

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Receipt of Dry chilies from farmers & supply to traders-GST Registration as agent applicable

In re Morigeri Traders (GST AAR Karnataka)

In re Morigeri Traders (GST AAR Karnataka) 1) Whether the applicant is required to be registered under the GST Act? If the answer to the above question is affirmative, then under which section the Commission Agents are to be registered? The applicant, being a commission agent, is required to be registered under Section 22(1) of […]...

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Declaration of MEK/2 Butanone content as part of description in Bill of Entry

Public Notice No.79/2019-JNCH 12/09/2019

Attention of the Importers, Exporters, Custom Brokers and all concerned are invited to the Public Notice no 68/2019 dated 07.08.2019 wherein the items mentioned above when imported from manufacturer suppliers and imported by actual users were allowed to be assessed on 2nd check on the basis of MSDS (Material Safety Data Sheet) or PTR (Pr...

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SoP for filing Kerala Flood Cess Return and Payment of Flood Cess

SoP for filing Kerala Flood Cess Return and Payment of Flood Cess • For filing of Kerala Flood Cess return and payment of Kerala Flood Cess every tax payer has to register into Kerala Flood Cess portal available in the website of Kerala State Goods and Services Tax Department (keralataxes.gov.in) initially. The SoP for registering [&hel...

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Section 98(6): AAR bound to dispose Application within 90 days of receipt

In re DLF Limited (GST AAR Haryana)

In re DLF Limited (GST AAR Haryana) Authority for Advance Ruling is bound to pronounce ruling within 90 days of the receipt of application as per Section 98(6) of the CGST/HGST Act. The applicant cannot be granted any further opportunity of hearing. Hence, the application of Advance Ruling is rejected under Section 98(2) of the […]...

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Anti-Subsidy Investigation of imports of Textured Tempered Glass from Malaysia

Initiation Notification No. F. No. 6/13/2019-DGTR 12/09/2019

The petitioner has alleged that the producers/exporters of the subject goods in the subject country have benefitted from the actionable subsidies provided at various levels by the Government of the subject country, including the government of different provinces and Municipalities in which producers/exporters are located, and other ‘Pub...

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Notification No. 45/2019-Customs (N.T./CAA/DRI), Dated: 12.09.2019

Notification No. 45/2019-Customs (N.T./CAA/DRI) [S.O. 3276(E)] 12/09/2019

Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Directorate of Revenue Intelligence Notification No. 45/2019-Customs (N.T./CAA/DRI) New Delhi, dated the 12th September , 2019 S.O. 3276(E).—In pursuance of notification No. 60/2015-Customs (N.T.), published vide number G.S.R. 453...

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