"25 January 2020" Archive

Steps by step process to Apply for Import Export Code Online (IEC) 

How to Apply for Import Export Code Online (IEC) — Know the Process Step by Step An Import Export (IEC) Code is a 10-digit number given to that person who do import or export goods and services from abroad which provided by Director General of Foreign Trade (DGFT). IEC is a code allotted on Individual PAN Number […]...

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Posted Under: DGFT |

Medical, Health Care and Social Care under GST

Meaning of Clinical Establishment: As per Notification No. 12/2017-CT(Rate) dated 28th June, 2017 Para 2(s) of the CGST Act, 2017, ‘Clinical Establishment’ means a hospital, nursing home, clinic, sanatorium or any other institution by whatever name called that offers services or facilities requiring diagnosis or treatment or c...

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Posted Under: DGFT |

Denial of cross examination of Directors not violative of principles of natural justice in all cases

Silicone Concepts International Pvt. Ltd. Vs Principal Commissioner of Customs (CESTAT Delhi)

Delhi High Court has held that statement of directors of company who were co-noticees cannot be in every case need to be cross examined under Section 9D of the Central Excise Act, 1944 or Section 138 of Customs Act, 1962. It was held that statement of directors cannot be called as statement simplicitor but a statement as that of the compa...

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Do not include ‘0’ at the Start of Membership ID in GSTR 9C

On 24.01.2020 some taxpayers faced following problem while filing GSTR 9C. While trying to upload JSON file they were getting message ‘ERROR OCCURRED’ This issue is because of incorrect format of data entered in Membership ID being uploaded on GST Portal starting with 0. ‘0‘ should not be used. Also Read- Advisory ...

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Posted Under: DGFT |

Classification of goods – No estoppel to raise dispute in subsequent import

General Mills India Ltd. Vs Commissioner (CESTAT Mumbai)

Mumbai Bench of CESTAT has held that there is no estoppel in raising classification dispute in subsequent import of a product and that in the absence of appropriate classification there was nothing binding to treat previous classification as the sole option....

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GSTR 9C Automation Tool

GSTR 9C Automation Tool has been developed and designed to prepare GSTR 9C form flexibly. Prepare GSTR 9C form in just 3 sheets and export it to GSTR 9C Offline utility with click of one button. Features of the tool -Easy to prepare and fill GSTR 9C Reconciliation Form -Work on maximum 3 sheets instead […]...

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Posted Under: DGFT |

Classification of goods – Similarity of contents when not a criterion

Jaiswal Import Cargo Services Limited Vs Commissioner of Customs (CESTAT Delhi)

Jaiswal Import Cargo Services Limited Vs Commissioner of Customs  (CESTAT Delhi) CESTAT New Delhi has observed that assorted birthday candles with Chlorate, Potassium, Aluminium, etc., (material for fireworks) only in material contents of the central wig, are not classifiable as fireworks. The Tribunal for this purpose, relied upon Rule ...

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Create Independent Ministry headed by Taxation Expert for GST

As the GST Council is being chaired by the Finance Minister, who has hundreds of other commitments, it is not possible for her to concentrate fully on GST related issues. Ahilya Chamber, therefore, requests that a independent dedicated ministry with Cabinet Rank, headed by an Taxation Expert, be created for GST....

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Posted Under: DGFT |

EOU entitled to Cenvat Credit Refund in respect of goods sold to SEZ units

Mylan Laboratories Limited Vs Commissioner of Central Tax (CESTAT Hyderabad)

Observing that the definition of DTA under SEZ Act includes everything located outside SEZs, CESTAT Hyderabad has held that 100% EOU located outside SEZ, constitutes DTA as far as SEZ Act is concerned. It also observed that Section 51 of the SEZ Act makes it clear that this Act prevails over any other law. The Tribunal held that the appel...

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Leasing of work-wear – Maintenance not means retention of effective control

Lindstrom Service India Private Limited Vs Commissioner of Central Excise & Serive Tax (CESTAT Chandigarh)

Lindstrom Service India Private Limited Vs Commissioner of Central Excise & Serive Tax (CESTAT Chandigarh) In the instant case, in terms of agreement work-wear rented out always remains within the exclusive possession of their clients and nobody else can use the those work-wear at the same time and hence effective control to lie with ...

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