In re Khera Trading Company (GST AAAR Haryana) We find that the product in question i.e. ‘Pizza Topping’ is a product made out of mozzarella cheese, vegetable oil and milk solids as main ingredients with premixes of emulsifiers and stabilizers. The mozzarella cheese is blended with other ingredients and heated upto a required degree. After […]
In re Khera Trading Company (GST AAAR Haryana) In the instant case, the impugned item is mixture of vegetable oil and other food stuffs. After the manufacturing process, as detailed in the appeal, it is observed that individual identity of all the mixtures is lost and what, emerges is totally a different item, a new product […]
Search and seizure proceedings and subsequent summons by DRI quashed by Chhatisgarh High Court being unauthorised. DRI fielded ASG but that did not help. A jeweller’s premises were searched in May-2021, gold and silver was seized. He was arrested and remained in JC for 60 days.
Enhanced Registration application user interface (UI) i. User Interface (UI) with respect to the address fields in the Registration Application GST REG-01 has been enhanced as follows:- ♦ Incorporation of a map tile along with a drag and drop facility of address pinhead on to the exact location of the applicant’s address. ♦ Once selected, […]
Penalty proceedings in cases where pendency could not be created on ITBA because of technical reasons or cases not having a PAN, as the case may be.
In re Aarav Consultancy Services Pvt. Ltd. (GST AAR Chhattisgarh) GST exemption on the service of survey and preparation of detailed project report for water supply schemes for Panchayats/Municipalities under JAL Jeevan Mission. i. The services of survey and preparation of detailed project report (DPR) for water supply schemes for Parchayats/Municipalities under Jal Jeevan Mission […]
In re Corbett Nature Reserve (GST AAAR Uttarakhand) AAAR find that in the instant case the applicant has advertised and marketed their accommodation service as their main service and Naturopathy as additional service. Thus, the accommodation service and other services including Naturopathy rendered during the course of said service is covered under composite service and […]
DEFINITION OF INTELLECTUAL PROPERTY RIGHTS The definition of intellectual property rights is any and all rights associated with intangible assets owned by a person or company and protected against use without consent. Intangible assets refer to non-physical property, including right of ownership in intellectual property . TRADEMARK PROTECTION Trademarks protect brands. The name of the […]
[Section 55 of the Companies Act, 2013 read with Rule 9 & 10 of the Companies (Share Capital and Debentures) Rules, 2014] If the Company intends to issue Preference Shares, then the Company shall follow the following procedure; SR. NO. COMPLIANCE ACTION 1. Check whether authority to issue Preference Shares is there in the Articles […]
This order shall be applicable to registered taxable persons in the category of hotels, heritage hotels, resorts and tour operators, provided that this order shall not be applicable for stand-alone restaurants and clubs.
