CBIC amends notification No. 07/2019 – Integrated Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement vide Notification No. 23/2019-Integrated Tax (Rate) dated 30th September, 2019. Government of India Ministry of Finance (Department of Revenue) Notification No. 23/2019- Integrated Tax (Rate) New Delhi, the 30th September, 2019 G.S.R 742(E).– In exercise […]
Seeks to amend notification No. 04/2018 – Integrated Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights vide Notification No. 22/2019-Integrated Tax (Rate) dated 30th September, 2019. Government of India Ministry of Finance (Department of Revenue) Notification No. 22/2019-Integrated Tax (Rate) New […]
Interest rates for small savings schemes are notified on quarterly basis since 1st April, 2016. Accordingly, the rates of interest on various small savings schemes for the third quarter of financial year 2019-20 starting from to October, 2019 and ending on 31st December, 2019 shall remain unchanged from those notified for the second quarter (1st July, 2019 to 3oth, September, 2019) of financial year 2019-2o.
CBIC amends notification No. 10/2017- Integrated Tax (Rate) so as notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019 vide Notification No. 21/2019-Integrated Tax (Rate) dated 30th September, 2019. Government of India Ministry of Finance (Department of Revenue) Notification No. 21/2019- Integrated Tax (Rate) […]
Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019 vide Notification No. 20/2019-Integrated Tax (Rate) dated 30th September, 2019. Government of India Ministry of Finance (Department of Revenue) Notification No. 20/2019- Integrated Tax (Rate) New Delhi, the 30th September, […]
In re Maarq Spaces Private Limited (GST AAR Karnataka) 1. Whether the activity of development and sale of land attract tax under GST? In the instant case what the applicant receives as their remuneration for the provision of the services of development of the land and their subsequent activities related to the sale of the […]
Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019 vide Notification No. 19/2019-Integrated Tax (Rate) dated 30th September, 2019. Government of India Ministry of Finance (Department of Revenue) Notification No. 19/2019- Integrated Tax (Rate) […]
Whether the applicant is liable to pay GST on the machines given to the customers under RRC/PRC models? The applicant is liable to pay GST on the machines / equipments given to the customers under the PRC Model but is not liable to pay GST on the machines / equipments given to the Customers under the RRC model.
In the instant case the applicant had already filed an application, on 27.11.2017, for advance ruling before the Gujarat Authority for Advance Ruling in respect of the same question i.e. classification of the product ‘Fanta Fruity Orange’ that has also been raised in the instant application.
CBIC exempts supply of goods for specified projects under Food and Agricultural Organisation of the United Nations (FAO) vide Notification No. 18/2019-Integrated Tax (Rate) dated 30th September, 2019. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 18/2019-Integrated Tax (Rate) New Delhi, the 30th September, 2019 G.S.R. 723(E).- In exercise of the powers conferred […]
