West Bengal Authority for Advance Ruling (‘AAR’) in the case of M/s Exservicemen Resettlement Society has ruled that Sub-sections (2) and (3) of Section 15 CGST Act leave no room to deduct any amount like management fee, employer contribution to PF/ ESI etc from the value of supply and thus GST is payable on total […]
Arjun (Fictional Character): Krishna, nowadays more and more people are making investments in mutual funds through SIPs? Krishna(Fictional Character): Arjuna, SIPs i.e., Systematic investment plans are a convenient method of investing in mutual funds in which the investor can invest small amounts periodically. Investors can choose the frequency of their SIP investment as weekly, monthly, […]
Bombay Chamber of Commerce & Mackinnon Mackenzie Building Vs ITO (ITAT Mumbai) Concluion: In present facts of the case, while allowing the appeal, it was held that the activities of Assessee comes under “charitable purpose” as defined under Section 2(15) of the Act and is eligible for exemption, because the amounts received by the assessee […]
Guidelines regarding reorganization including change of name, change of shareholding pattern, business transfer arrangements, court approved mergers and demergers, change of constitution, change of Directors, etc. of SEZ Developers / Co-developers as well as SEZ Units.
On the request of certain Chambers/Associations notified under Appendix-2E, the existing system of manual/paper-based submission and processing of non-preferential CoO applications is being extended further upto 31st October 2021 only and the online system is not being made mandatory.
Customs laboratories all over the country are essential for the correct classification of goods and for ensuring the adherence of imported goods to exemption/ EXIM policy norms. Kolkata houses our oldest Custom House laboratory that was established in 1914.
1. Introduction As we are all aware that the contribution of working women is significantly increasing day by day across the globe. There is no denying that women are considered as the backbone of society which can be seen in all types of organizations. Therefore, women have been seen in every field whether it would […]
Director General of Foreign Trade hereby authorizes the following agencies to issue Certificate of Origin (Non Preferential) Export Promotion Council for EOUs & SEZs, Urban Exim Care Association and Federation of Industries & Associations
All agencies enlisted under Appendix 2E of FTP-2015-20, who have on-boarded on Common Digital Platform for electronic Certificate of Origin (Non – Preferential), can issue CoO (NP) on all India basis w.e.f. 01.11.2021. Government of India Ministry of Commerce & Industry Department of Commerce Directorate General of Foreign Trade Udyog Bhawan, New Delhi Dated the […]
International Financial Services Centres Authority notifies International Financial Services Centres Authority (IFSCA) Capital Market Intermediaries) Regulations, 2021 on 18th October, 2021 vide notification No. IFSCA/2021-22/GN/REG018. INTERNATIONAL FINANCIAL SERVICES CENTRES AUTHORITY NOTIFICATION Gandhinagar, the 18th October, 2021 International Financial Services Centres Authority Capital Market Intermediaries) Regulations, 2021 IFSCA/2021-22/GN/REG018.—In exercise of the powers conferred by sub-section (1) […]