Notification No. 50/2023 – Central Tax amends Notification No. 66/2017 to exclude specified actionable claims under CGST Act section 148, effective from October 1, 2023.
Delhi High Court held that telecommunication-company, providing telecommunication and ancillary support services to company based in Singapore on its own cannot be qualified as ‘intermediary service’ as they have entered into separate contracts with service providers in India.
In re NCC Urban One Apartment Owners Mutually Aided Co-Op Society Limited (NCCLIOMACS) (GST AAR Telangana) In the case of NCC Urban One Apartment Owners Mutually Aided Co-Op Society Limited (NCCLIOMACS), the Authority for Advance Ruling (AAR) in Telangana provided clarifications on various questions related to the GST treatment of maintenance charges, electricity charges, and advance […]
As applicant did not provide requested information, AAR concluded that it couldn’t offer a clarification on questions raised. Therefore, application was dismissed.
Notification No. 49/2023 – Central Tax covers online money gaming, online gaming (excluding money gaming), and actionable claims in casinos under CGST Act section 15(5) from October 1, 2023.
In present facts of the case, the Revision Petition (RP) was filed under section 21 (b) of Consumer Protection Act 1986, against the order dated 08.05.2019 of the State Consumer Disputes Redressal Commission West Bengal.
In present facts of the case the NATIONAL CONSUMER DISPUTES REDRESSAL COMMISSION NEW DELHI (NCDRC) observed that Railway Personnel were liable for ‘deficiency of Service’ when the Complainant was detained forcefully from the train without letting him to unload his luggage due to which the luggage was lost and the Complainant have to bear the financial loss.
Stay informed with Notification No. 48/2023 – Central Tax. Central Goods and Services Tax (Amendment) Act, 2023 comes into force on October 1, 2023, impacting definitions, online gaming, and more.
Learn about Form 10BB applicability for trusts, including disclosure requirements like commencement of activities, bookkeeping, and donation reporting, with penalties for non-compliance.
Relief to Videocon Industries, Interest of Refund allowable even if Refund was Granted after 3 Months from Date of Commissioner’s Order: CESTAT
