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Archive: 25 May 2021

Posts in 25 May 2021

GST Compensation Cess on Coal and Coal rejects

May 25, 2021 14568 Views 0 comment Print

In re Parse Kente Collieries Limited (GST AAR Chhattisgarh) i. Compensation Cess is leviable on the total quantity of raw coal raised/mined and not only on the quantity of washed coal. ii. Coal rejects supplied by a Coal Washery arising out of raw coal raised / mined, will attract NIL rate of Compensation Cess, only […]

IFSCA Framework on computation of Exposure Ceiling for FC/FU

May 25, 2021 471 Views 0 comment Print

The Authority directs the FC/FU in the International Financial Services Centres (herein referred to as ‘IFSCs’) to adhere to the following framework for the computation of Exposure Ceiling.

Red Phosphorus (Quality Control) Order, 2021

May 25, 2021 513 Views 0 comment Print

(1) This order may be called the Red Phosphorus (Quality Control) Order, 2021. (2) It shall come into force on the one hundred and eighty- first day from the date of its publication in the Official

Methylene Chloride (Dichloromethane) (Quality Control) Order, 2021

May 25, 2021 996 Views 0 comment Print

(1) This order may be called the Methylene Chloride (Dichloromethane) (Quality Control) Order, 2021. (2) It shall come into force on the one hundred and eighty- first day from the date of its publication in the Official Gazette.

3 (N, N Di-Ethyl) Aminophenol (Quality Control) Order, 2021

May 25, 2021 288 Views 0 comment Print

MINISTRY OF CHEMICALS AND FERTILIZERS (Department of Chemicals and Petrochemicals) ORDER New Delhi, the 25th May, 2021 S.O. 2031(E).—In exercise of the powers conferred by section 16 of the Bureau of Indian Standards Act, 2016 (11 of 2016) (hereinafter referred to as the said Act), the Central Government being of the opinion that it is […]

Morpholine (Quality Control) (Amendment) Order, 2021

May 25, 2021 432 Views 0 comment Print

MINISTRY OF CHEMICALS AND FERTILIZERS (Department of Chemicals and Petrochemicals) ORDER New Delhi, the 25th May, 2021 S.O. 2030(E).—In exercise of the powers conferred by section 16 of the Bureau of Indian Standards Act, 2016 (11 of 2016), the Central Government after consulting the Bureau of Indian Standards, is of opinion that is necessary so […]

PFRDA (Pension Fund) (Fifth Amendment) Regulations, 2021

May 25, 2021 948 Views 0 comment Print

These regulations may be called the Pension Fund Regulatory and Development Authority (Pension Fund) (Fifth Amendment) Regulations, 2021.

Notaries (Amendment) Rules, 2021

May 25, 2021 8142 Views 0 comment Print

a person with benchmark disability as defined in Clause (r) of Section 2 of the Rights of Persons with Disabilities Act, 2016 (49 of 2016), who has been practicing for at least seven years, as a legal practitioner.

No limitation period extension if no malafide intention to suppress & misrepresent facts

May 25, 2021 2223 Views 0 comment Print

Even when an assessee had suppressed facts, the extended period of limitation could be evoked only when suppression‟ was shown to be willful and with an intent to evade payment of service tax. Commissioner had not recorded any finding that even if assessee had suppressed the fact of having received the amount, it was willful and with an intent evade payment of service.

CBDT extends limitation period for appeal filing in view of SC order after HC RAP

May 25, 2021 26376 Views 3 comments Print

After getting RAP from M.P. High court for extension of due date for complete disregard to Supreme Court order CBDT clarifies that for the purpose of counting the period(s) of limitation for filing of appeals before the CIT(Appeals) under the Act, the taxpayer is entitled to a relaxation which is more beneficial to him and […]

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