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Archive: June, 2021

Posts in June, 2021

NIL rate of GST applies on ‘different shapes and size Papad’

June 28, 2021 1536 Views 0 comment Print

In re Jayant Snacks and Beverages Pvt. Ltd (GST AAAR Gujarat) Gujarat Authority of Advance Ruling in their ruling has ruled that the product in question ‘different shapes and size Papad’ merit classifiable under CTH No. 21069099 of Customs Tariff Act, 1975 on the grounds that PAPAD is a thing entirely different and distinct from […]

Papad cannot be classified based on different shapes & sizes

June 28, 2021 2028 Views 0 comment Print

In re Jayant Food Products  (GST AAAR Gujarat) Therefore, we are of the view that applicant’s products of different shapes and sizes of papad, whose pictures are reproduced above, are nothing but Papad, classifiable under Tariff Item 1905 90 40 of the Customs Tariff Act, 1975. Now, the question which arises is, would it be […]

Different shapes & sizes Papad classifiable under CTH 19059040

June 28, 2021 1575 Views 0 comment Print

In re Piyush Jayantilal Dobaria (Jay Khodiyar Agency) (GST AAAR Gujarat) The product different shapes and sizes Papad involved in the present case merit classification under Tariff heading No. 19059040 of the Customs Tariff Act, 1975 and chargeable to NIL rate of Goods and Services Tax as per Sl. No. 96 of Notification No. 02/2017-CT […]

GST on ‘Work Contract’ involving ‘Original work’ pertaining to ‘Railways

June 28, 2021 2937 Views 0 comment Print

In re SKG-JK-NMC Associates(JV)  (GST AAAR Gujarat) ‘Work Contract’ allotted to the appellant by M/s. RITES ltd. undoubtedly pertains to Railways only. We therefore find and conclude that the ‘Work Contract’ allotted to the appellant by M/s. RITES ltd. is covered under Clause 3(v)(a) of Notification No.11/2017-Central Tax(Rate) dated 28.06.2017 as amended from time to […]

Switch Board Cabinet as per specific design for Railway falls under Chapter Heading 8607

June 28, 2021 975 Views 0 comment Print

In re Prag Polymers (GST AAAR Uttar Pradesh) The classification of the ‘Switch Board Cabinet’, manufactured as per the specific design and layout provided  by the Railways and supplied to the Indian Railways  only and no- Where else, falls under Chapter Heading 8607 of the  Customs Tariff  Act, 1975. FULL TEXT OF ORDER OF APPELLATE […]

Sunset Review Investigation on imports of Jute Products

June 28, 2021 1146 Views 0 comment Print

Case No. (SSR – 09/2021) Initiation of Sunset Review Investigation concerning imports of Jute Products originating in or exported from Bangladesh and Nepal.

Anti-dumping investigation on imports of Electrogalvanized Steel

June 28, 2021 1008 Views 0 comment Print

Case No. AD (OI)-07/2021 Initiation of Anti-dumping investigation concerning imports of Electrogalvanized Steel from Korea RP, Japan and Singapore.

Anti-Dumping duty on ‘Glazed/Unglazed Porcelain/Vitrified tiles’ extended

June 28, 2021 951 Views 0 comment Print

Seeks to further amend notification No. 29/2017-Customs (ADD), dated the 14th June, 2017 to extend the levy of Anti-Dumping duty on ‘Glazed/Unglazed Porcelain/Vitrified tiles’ originating in or exported from China PR, up to and inclusive of 31st December, 2021 . MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 28th June, 2021 Notification No. 34/2021-Customs […]

How to Register for Income Tax e-Filing (Taxpayer)

June 28, 2021 4848 Views 2 comments Print

FAQs on How to Register for Income Tax e-Filing (Taxpayer) Q. 1 Why should I register myself on the e-Filing portal? Ans. The registration functionality is available to all taxpayers with an active and valid PAN. Registering on the e-Filing portal will enable you to access and use the various functionalities and tax related services […]

How Domestic Company can file Form 10-IC for opting concessional rate

June 28, 2021 39972 Views 3 comments Print

FAQs on How Domestic Company can file Form 10-IC for opting concessional rate Q.1 Is it mandatory for all applicable taxpayers (Domestic Companies) to file Form 10-IC? Ans. No. This is optional. Form 10-IC is required to filed only if a Domestic Company chooses to pay tax at concessional rate of 22% under Section 115BAA […]

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