In re M/ s Chromachemie Laboratory Private Limited (GST AAR Karnataka) The Prepared Laboratory Reagents or Pharmaceutical Reference standards (HSN 3822 00 90) which are not diagnostic reagents are not covered under Entry No.80 of Schedule II of Notification No.1/2017 – Integrated Tax (Rate) dated 28.06.2017 and is covered under entry no.453 of Schedule III […]
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 […]
1. These Regulations may be called the Securities and Exchange Board of India (Mutual Funds) (Second Amendment) Regulations, 2019. 2. They shall come into force on the date of their publication in the Official Gazette: Provided that the amendments to regulation 24 shall come into force with effect from October 15, 2019.
(1) These regulations may be called the Securities and Exchange Board of India (Foreign Portfolio Investors) Regulations, 2019. (2) They shall come into force on the date of their publication in the Official Gazette.
1. These regulations may be called the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Fourth Amendment) Regulations, 2019. 2. They shall come into force on the date of their publication in the Official Gazette.
1. These regulations may be called the Securities and Exchange Board of India (Credit Rating Agencies) (Amendment) Regulations, 2019. 2. They shall come into force on the date of their publication in the Official Gazette.
Notification No. 48/2019-Customs (N.T./CAA/DRI), Dated: 23.09.2019 Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Directorate of Revenue Intelligence Notification No. 48/2019-Customs (N.T./CAA/DRI) New Delhi, dated the 23rd September, 2019 S.O. 3438(E).—In pursuance of notification No. 60/2015-Customs (N.T.), published vide number G.S.R. 453(E), dated 4th June 2015 in […]
Product under Consideration: The product concerned is Single-mode Optical Fibre which refers to the Optical Fibre used to facilitate transmission of a single spatial mode of light as a carrier and is used for signal transmissions within certain bands.
Grievances of Startups should be handled within the following time-frame:- i) In case of any grievance, the preliminary Action Taken Report is to be submitted to this office by the next day i.e. within one working day of calling of report by this office.
Statutory prescription of 30 days from the date of receipt of the assessment order passed under sub-section (1) of Section 62 has to be strictly construed against an assessee and in favour of the revenue, since this is a provision in a taxing statute that enables an assessee to get an order passed against him on best judgment basis set aside. The provision must be interpreted in the same manner as an exemption provision in a taxing statute.
