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Archive: 30 September 2021

Posts in 30 September 2021

Supply of cooking gas via pipeline with Maintenance Service is Composite Supply

September 30, 2021 8829 Views 0 comment Print

In re Masterly Kolkata Facility Maintenance Pvt Ltd. (GST AAR West Bengal) Whether supply of cooking gas through pipeline as provided by the applicant should be classified as supply of goods or supply of services. It is submitted by the applicant that the apartment owners are at liberty either to get the supply of cooking […]

GST on Supply of unconnected goods at nominal price against purchase of hosiery goods

September 30, 2021 2904 Views 1 comment Print

In re Kanahiya Realty Private Limited (GST AAR West Bengal) (i) Supply of goods at nominal price to retailers against purchase of specified units of hosiery goods pursuant to a promotional scheme would qualify as individual supplies taxable at the rates applicable to each of such goods as per section 9 of the GST Act. […]

GST: AAR explains when definition of ‘affordable residential apartment’ not applies

September 30, 2021 14901 Views 0 comment Print

In re Pioneer Associates (GST AAR West Bengal) Whether the definition of ‘affordable residential apartment’ is applicable in respect of flats (having carpet area of 60 sqm and value up to Rs. 45 lacs) of an ongoing projects and tax can be collected  @ 8% on all advances received after 01.04.2019. The definition of “affordable residential apartment” […]

Manpower services: GST payable on entire billing amount inclusive of EPF & ESI etc.

September 30, 2021 22926 Views 0 comment Print

In re Exservicemen Resettlement Society (GST AAR West Bengal) GST is payable on complete billing amount including employer portion of EPF & ESl Amount West Bengal Authority for Advance Ruling has held that GST is payable on the entire billing amount, including the Employer’s contribution of Employees Provident Fund (EPF) or Employee State Insurance (ESI), if […]

IRDAI: Public Disclosures by Insurers

September 30, 2021 5640 Views 0 comment Print

Insurers may note that the revised instructions shall come into effect from the financial year 2021-22 and the uploading of disclosures on website shall be on quarterly basis from the period ending 30th September, 2021 whereas publishing in Newspapers will be on half yearly basis from the period ending 30th September, 2021.

Narcotic Drugs and Psychotropic Substances (Amendment) Ordinance, 2021

September 30, 2021 516 Views 0 comment Print

(1) This Ordinance may be called the Narcotic Drugs and Psychotropic Substances (Amendment) Ordinance, 2021. (2) It shall be deemed to have come into force on the 1st day of May, 2014.

NIFTEM Act, 2021 applicable from 1st day of October, 2021

September 30, 2021 579 Views 0 comment Print

National Institutes of Food Technology Entrepreneurship and Management (NIFTEM) Act, 2021 notified to be applicable from 1st day of October, 2021 MINISTRY OF FOOD PROCESSING INDUSTRIES NOTIFICATION New Delhi, the 30th September, 2021 S.O. 4036(E).—In exercise of the powers conferred by Sub-section (2) of Section 1 of the National Institutes of Food Technology Entrepreneurship and […]

Initiation of anti-dumping investigation on imports of “Glycine”

September 30, 2021 585 Views 0 comment Print

M/s Paras Intermediates Private Limited and Avid Organics private Limited have alleged dumping of the Ofloxacin and its intermediates, originating in or exported from the subject country and consequent injury to the domestic industry and have requested for initiation of anti-dumping investigation and imposition of the anti-dumping duty on the imports of the subject goods, originating in or exported from the China PR.

Safeguard investigation concerning imports of ‘Isopropyl Alcohol’

September 30, 2021 1473 Views 0 comment Print

Safeguard investigation concerning imports of ‘Isopropyl Alcohol’ into India – Final Findings – Proceedings under Foreign Trade (Development and Regulation) Act, 1992 and the Safeguard Measures (Quantitative Restrictions) Rules, 2012- Reg.

Anti-dumping investigation on imports of Semi-Finished Ophthalmic Lenses

September 30, 2021 1464 Views 0 comment Print

GKB Ophthalmics Limited has alleged dumping of Semi-Finished Ophthalmic Lenses, originating in or exported from China PR and consequent injury to the domestic industry and have requested for Anti-dumping investigation and imposition of the Anti-dumping duty on the imports of Semi-Finished Ophthalmic Lenses, originating in or exported from the subject country.

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