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Archive: 30 June 2021

Posts in 30 June 2021

Alcohol-based hand sanitizer falls under Chapter Heading 3808

June 30, 2021 4314 Views 0 comment Print

In re Wipro Enterprises Pvt Ltd (GST AAAR Karnataka) As regards the rate of tax on alcohol-based hand sanitizer, the goods falling under Chapter Heading 3808 attract a tax rate of 9% CGST and 9% SGST in terms of entry Sl.No 87 of Schedule III of Notification No. 11/2017 CT (R) dated 28-06-2017. With effect […]

DGFT Notification is not authority for determining classification of goods under GST

June 30, 2021 5541 Views 0 comment Print

In re Ce-Chem Pharmaceuticals Private Limited (GST AAAR Karnataka) Hand sanitizers do not serve as a replacement for through handwashing with soap and water The Appellant has expressed his objection to the lower Authority’s finding that hand sanitizer is an alternative to soap. We clarify that hand sanitizers do not serve as a replacement for […]

Essential Defence services ordinance, 2021

June 30, 2021 3099 Views 0 comment Print

Any person, who knowingly expends or supplies any money in furtherance or support of a strike which is illegal under this Ordinance, shall be punishable with imprisonment for a term which may extend to two years, or with fine which may extend to fifteen thousand rupees, or with both.

Footwear made from all- Rubber and all Polymeric material and its components (Quality Control) Amendment Order, 2021

June 30, 2021 522 Views 0 comment Print

(1) This Order may be called the Footwear made from all- Rubber and all Polymeric material and its components (Quality Control) Amendment Order, 2021. (2) It shall come into force from the date of its publication in the Official Gazette.

Footwear made from Leather and other materials (Quality Control) Amendment Order, 2021

June 30, 2021 753 Views 0 comment Print

(1) This Order may be called the Footwear made from Leather and other materials (Quality Control) Amendment Order, 2021. (2) It shall come into force from the date of its publication in the Official Gazette.

Life Insurance Corporation (Amendment) Rules, 2021

June 30, 2021 5088 Views 0 comment Print

1. (1) These rules may be called the Life Insurance Corporation (Amendment) Rules, 2021. (2) They shall come into force from the date of their publication in the Official Gazette.

Personal Protective Equipment-Footwear (Quality Control) Amendment Order, 2021

June 30, 2021 810 Views 0 comment Print

1) This Order may be called Personal Protective Equipment-Footwear (Quality Control) Amendment Order, 2021. (2) It shall come into force from the date of its publication in the Official Gazette.

Compounding of contraventions under FEMA by RBI

June 30, 2021 4626 Views 1 comment Print

The Foreign Exchange Management Act, 1999 (FEMA) is an act of the Parliament of India to consolidate and amend the laws relating to foreign exchange with the objective of facilitating external trade & payments and promoting the orderly development and maintenance of foreign exchange market in India. Section 15 of Foreign Exchange Management Act (FEMA), […]

CA Exam July 2021- SC gives relief to Students (Read Order)

June 30, 2021 31806 Views 3 comments Print

ICAI issues COVID-related opt-out facility for CA exams. SC directs expanded provisions. Last-minute center changes allowed. Next hearing on July 2

NI Act: Word ‘may’ used in Section 143A is directory in nature & not discretionary

June 30, 2021 42786 Views 0 comment Print

The Hon’ble High Court in present facts of the case after interpreting the word ‘may’ have held that granting of 20% compensation under Section 143A of the Negotiable Instruments Act, 1881 is totally valid as the said provision is not discretionary in nature.

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