In re Sky Impex (CAAR Mumbai) Considering the mandate of the Chapter Note 5A, that, headings 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex); […]
In re King Kaveri Trading Company (CAAR Mumbai) M/s King Kaveri Trading Company, B-6026, 6th Floor, BIMA Complex, Steel Market, Kalamboli, Navi Mumbai-410218 had filed an application for Advance Rulings under Section 28H of the Customs Act, 1962 before the erstwhile AAR, New Delhi on 21.11.2019. Thereafter, the said application was transferred to CAAR, Mumbai […]
In Re BASF India Limited (CAAR Mumbai) It is the applicant’s contention that there is nothing in the law which prohibits them from seeking advance rulings in respect of as many products as they may choose. They also seek to derive strength from the provisions of the General Clauses Act for this proposition. In my […]
In re Ingram Micro India Pvt Ltd. (CAAR Mumbai) (i) Tello drones with or without camera would merit classification under heading 9503 of the first schedule to the Customs Tariff Act, 1975 and would attract basic customs duty @ 60% adv., IGST @ 18%, Social Welfare Surcharge @ 6%; (ii) Both AGRAS T16 and Mavic […]
In the past 10 years we have seen in the financial market, there is on name on Hype called Blockchain, if you have been following Banking, Investing or cryptocurrencies, you may have heard the term “Block Chain” Huge investments is been made in this industry and every news network, social media, even Billionaire like Elon […]
My Dear Professional Colleagues, A few days back, the 75th Independence Day was celebrated across the nation with much ardour and pride. The Indian economy that was largely agrarian earlier can now boast of being the sixth-largest in the world, as per nominal GDP and the thirdlargest by purchasing power parity. After about one and […]
i) A Chartered Accountant is eligible to train an articled assistant provided his main occupation is the practice of the profession of Accountancy at the time of engaging articled assistants as well as in each of the qualifying years on the basis of which he claims eligibility to train articled assistants. ii) Any member engaged […]
MAHARASHTRA REAL ESTATE REGULATORY AUTHORITY Date: 02/09/2021 Order No. 22/2021 No. MahaRERA/Secy/File No. 27/185/2021 Sub: Roznama and next date of hearing in complaints. Whereas, the Maharashtra Real Estate (Regulation and Development) Act, 2016 (the Act) was enacted so as to establish the Real Estate Regulation Authority having amongst others, one of its objectives as being […]
Applicant provides coaching service under a business model through Network Partners as per sample agreement attached, containing obligations of Applicant and Network partners. Accordingly, the network partner provides the services to the students on behalf of Applicant. In such a case, who shall be considered as supplier of service and recipient of service under the agreement?
In re Symmetric Infrastructure Private Limited (GST AAR Rajasthan) Q.1 Applicant supplies services of coaching to students which also includes along with coaching, supply of goods/printed material/test papers, uniform, bags and other goods to students. Such supplies are not charged separately but a consolidated amount is charged, the major component of which is imparting of […]
