Elegant Developers Vs The Commissioner, Central Excise & CGST (CESTAT Delhi) It is observed that original Adjudicating Authority has awarded interest at the rate of five per cent. The said rate is the lowest rate in the amended Section 35FF. The amount in question is not an amount of duty but was an amount paid […]
As we all know that the MCA LLP V3 module has been introduced by the Ministry of corporation. In this article the author told that how to login in LLP V3 portal and how to fill LLP web forms. How to login in LLP V3 portal on MCA? 1. Firstly the user need to go […]
I. To avail the scheme exporter shall make a claim for RoSCTL/RoDTEP in the shipping bill by making a declaration. II. Once EGM is filed, claim will be processed by Customs. III. Once processed, a scroll with all individual Shipping Bills for admissible amount would be generated and made available in the users account at ICEGATE
In re Coastal Fats & Oils Private Limited (GST AAR Andhra Pradesh) The solvent Extracted spent Earth oil is taxable at 5 % as per SI. No. 90 of Schedule I of notification No. 01/2017 Central Tax (Rate) Dt.28.06.2017. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, ANDHRA PRADESH 1. At the outset we […]
In re Keshav Projects (GST AAR Andhra Pradesh) Whether the Supply of Manpower for preparation and serving of spot Electricity Bills’ services provided to Andhra Pradesh Central Power Distribution Corporation Limited for Andhra Pradesh Rural Electrification including distribution of electricity (APCPDCL) can be termed as ‘Pure Services’ as referred in SI.No.3- (Chapter 99) of table […]
AAR held that administering of COVID-19 vaccination by hospitals is a Composite supply, wherein the principal supply is the ‘sale of vaccine’ and the auxiliary supply is the service of ‘administering the vaccine’ and the total transaction is taxable at the rate of principal supply i.e, 5%.
This Article is discussing the concept of Pure Agent under the GST Law with circular and case laws. The provisions in this regard have been provided under rule 33 of the CGST Rules. The rule 33 is reproduced as under: Rule 33 of CGST Rules 2017: Value of supply of services in case of pure […]
Verify your financial transactions with the Income Tax Departments E-Campaign. Learn about significant transactions for AY 2022-23 and what you need to do.
NCLT after appreciating the fact held that demand notice had to be taken to be validly served if delivered at the previous registered address prior to recording of change of address in records of the Registrar of Companies.
The main object of the Payment of Bonus Act, 1965 is to maintain peace and harmony between labour and capital by allowing the employees to share the prosperity of the establishment, prescribing the minimum and maximum rates of Bonus together with the scheme of ‘Set on’ and ‘Set off’.
