Constitution of Standing Committee under sub-rule (4) of rule 97 of Maharashtra Goods and Services Tax Rules, 2017 to make recommendations for proper utilization of the money credited to the Maharashtra Consumer Welfare Fund for welfare of the consumers. Also Read- Constitution of Maharashtra Consumer Welfare Fund under MGST Act, 2017 FINANCE DEPARTMENT Madam Cama […]
Ministry of Corporate Affairs has amended the Companies (Corporate Social Responsibility) Rules, 2021 with effect from 22nd January, 2021. Significant changes have been made to amend the Companies (Corporate Social Responsibility Policy) Rules, 2014. The following amendments have been made: Rule 2-Definitions: New Definitions: “Administrative Overheads” means the expenses incurred by the company for ‘general […]
In re Aristo Bullion Pvt Ltd (GST AAR Gujarat) Question: Can the applicant use Input Tax Credit Balance available in the Electronic Credit Ledger legimately earned on the inputs/raw-materials/inward supplies (meant for outward supply of Bullions) towards the GST liability on ‘Castor Oil Seed’ which were procured from Agriculturists and subsequently meant for onward supply? […]
In re Trellborg Marine Systems pvt. Ltd. (GST AAR Gujarat) Question-1 (Part-A) -What would be the classification of the following products under GST and applicable tax rate thereon in accordance with Notification No. 01/2017 dated June 28, 2017 (as amended). Sr. No. Products 1 Bollards 2 Bolts, nuts, screw, washer etc. known as fixtures 3 […]
In re Ahmedabad Municipal Transport Service (GST AAR Gujarat) A. Whether AMTS would be qualified as ‘Local Authority’ as defined under the Central Goods and Services Tax Act, 2017? Ans. The applicant merits qualification as ‘Local Authority’ as defined under the Central Goods and Service Tax Act, 2017. B. Whether AMTS is liable to pay […]
The services such as stevedoring, transportation, storage, bagging, stuffing and again transportation of the goods (which have been temporarily imported into India) rendered by the applicant shall not be considered as ‘export of service’ upto 31.01.2019, but shall be considered as ‘export of service’ w.e.f. 01.02.2019 onwards, for the reasons discussed hereinabove.
Notification No. 12/2021-Customs (N.T./CAA/DRI), Dated: 27.01.2021- Reg. Appointment of Common Adjudicating Authority. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Directorate of Revenue Intelligence Notification No. 12/2021-Customs (N.T./CAA/DRI) New Delhi, dated 27.01.2021 S.O. 449(E). – In pursuance of notification No. 60/2015-Customs (N.T.), published vide number G.S.R. 453(E), […]
Notification No. 11/2021-Customs (N.T./CAA/DRI) [G.S.R. 453(E)], Dated: 27/01/2021 – Reg. Appointment of Common Adjudicating Authority. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Directorate of Revenue Intelligence Notification No. 11/2021-Customs (N.T./CAA/DRI) New Delhi, dated 27.01.2021 S.O. 448(E). – In pursuance of notification No. 60/2015-Customs (N.T.), published vide […]
Notification No. 10/2021-Customs (N.T./CAA/DRI), Dated: 27.01.2021- Reg. Appointment of Common Adjudicating Authority. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Directorate of Revenue Intelligence Notification No. 10/2021-Customs (N.T./CAA/DRI) New Delhi, dated 27.01.2021 S.O. 447(E). – In pursuance of notification No. 60/2015-Customs (N.T.), published vide number G.S.R. 453(E), […]
The number of active cases of COVID-19 have been declining steadily over the last four months. However, with a view to consolidate the substantial gains that have been achieved against the spread of COVID-19, and to fully overcome the pandemic, there is a need to maintain caution and strictly follow the prescribed containment strategy, focussed on surveillance, containment and strict observance of the guidelines.