"23 September 2019" Archive - Page 3

GST on supplies of OIDAR services to unregistered persons in taxable territory

In re Springer Nature Customer Service Centre GmbH (GST AAR Karnataka)

In re Springer Nature Customer Service Centre GmbH (GST AAR Karnataka) a) Whether the applicant is required to charge GST on supply of OIDAR services to ‘only’ unregistered persons in India in view of compulsory or mandatory registration and return filing requirement as per section 24(xi) of CGST Act, Rule 64 of CGST Rules and...

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Filing Your Income Tax Return-Benefits and Consequences

Filing of Income Tax Return (ITR) filing is mandatory in the Following cases: (1) Benefit an individual, If the income exceeds the basic exemption limit, before claiming deductions under chapter VIA of Income Tax Act (which h called as Gross Income) in or for a financial year, then you are required to file Income Tax […]...

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Report of Working Group on Group Insolvency

We thank the Insolvency and Bankruptcy Board of India for providing us an opportunity of developing a framework for Group Insolvency under the Insolvency and Bankruptcy Code, 2016. We believe that the framework recommended by the Working Group would take the insolvency reform a step forward....

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Certificate of Shares- Relevant Provisions

Section 46 of Companies Act, 2013– Share Certificate? (1) A certificate, issued under the common seal, if any, of the company or signed by two directors or by a director and the Company Secretary, wherever the company has appointed a Company Secretary], specifying the shares held by any person, shall be prima facie evidence of [&hel...

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Whether Carbonated Fruit Juice falls under Fruit Juices or Aerated drinks?

In re Ms. Rich Dairy Products (India) Private Limited (GST AAR Tamilnadu)

Waters with added carbon dioxide which may contain added preservatives and flavoring , sugars are separately classified under Para 2.10.6 as Carbonated Water' and Category 14.1.1.2 as 'table waters and soda waters' which are different from 'Carbonated Fruit Beverages or Fruit Drinks' of Para 2.3.30 and Category '14.1.4.1' of FSSAI regulat...

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Section 80P deduction allowable to co-op credit societies despite loans to nominal members

Sarroday Gramin Bigarsheti Sahakari Path Sanstha Maryadit Vs ITO (ITAT Pune)

Assesse-cooperative society registered under the Maharashtra Co-op. Society Act, 1960 was entitled for exemption under section 80P on giving of loans to members/nominal members as the definition of  ‘member’ given in section 2(19) of the Maharashtra Co­operative Societies Act took within its sweep even a nominal member, associate me...

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GST on service to Govt related to road construction & irrigation

In re Sumitabha Ray (GST AAR West Bengal)

In re Sumitabha Ray (GST AAR West Bengal) Whether service to Govt relating road construction and irrigation is exempt supply? The Applicant is providing pure service to the State Governments in relation to the projects described in para nos. 3.10 and 3.12 above. The projects involve functions entrusted to a Panchayat or a Municipality und...

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Standalone service of arranging accommodation in a hotel- ITC & Classification

In re Golden Vacations Tours and Travels (GST AAR West Bangel)

In re Golden Vacations Tours and Travels (GST AAR West Bangel) What is the classification of the standalone service of arranging accommodation in a hotel and is input tax credit admissible? The Applicant is admittedly a tour operator. But the question on which the advance ruling is sought is whether it should continue to be […]...

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GST on composite goods used primarily as parts of railway locomotives

In re Kay Pee Equipments Pvt Ltd. (GST AAR West Bengal)

In re Kay Pee Equipments Pvt Ltd. (GST AAR West Bengal) The composite goods manufactured by the Applicant that are used primarily as parts of railway locomotives are to be classified under heading 8607 and taxable @ 5% GST with no refund of the unutilized input tax credit. The same classification will apply to the […]...

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Solid waste conservancy Services to Municipality exempt from GST & TDS not deductible

In re Mahendra Roy (GST AAR West Bengal)

In re Mahendra Roy (GST AAR West Bengal) Whether solid waste conservancy is an exempt supply and whether TDS is payable The Applicant’s supply to the Howrah Municipal Corporation, as described in para 3.5, is exempt from the payment of GST under SI No. 3 of Notification No. 12/2017 — Central Tax (Rate) dated 28/06/2017 (correspon...

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