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Archive: December, 2023

Posts in December, 2023

Re-gasification services for Liquified Natural Gas (LNG) constitute job work

December 19, 2023 2004 Views 0 comment Print

Explore the GST ruling for Dhamra LNG Terminal Private Limited on re-gasification services. Learn about classification, applicable rates, and implications for GST.

Unutilized ITC of Compensation Cess – Retention or Reversal – AAR cannot give ruling

December 19, 2023 7740 Views 0 comment Print

Explore the GST ruling for National Aluminium Company Ltd. on Compensation Cess for unutilized ITC on coal purchases. Learn about the implications and next steps.

Cabinet Committee Approves 18 Judicial, 22 Accountant Member Appointments for ITAT

December 19, 2023 5796 Views 0 comment Print

ntroduction: The Appointments Committee of the Cabinet, under the Ministry of Personnel, Public Grievances & Pensions, has recently sanctioned the appointment of 18 Judicial Members and 22 Accountant Members for the Income Tax Appellate Tribunal (ITAT). This move, aimed at reinforcing the ITAT with qualified individuals, carries implications for the judicial and financial landscape of […]

Introduction of UPI TAP & PAY mode of payments

December 19, 2023 1851 Views 0 comment Print

Discover the latest in UPI payments with NPCI’s groundbreaking UPI Tap & Pay. Learn how this new mode simplifies transactions, enhances security, and boosts convenience.

Madras HC Upholds Taxpayer’s Refund Right: Inverted Duty Structure Ruling

December 19, 2023 1951 Views 0 comment Print

Explore the Madras High Court’s ruling upholding a taxpayer’s right to a refund under the Inverted Duty Structure when input tax is erroneously charged by the supplier at a higher rate. Understand the legal perspective, implications, and the significance of this precedent

Section 16(4) of CGST Act – Why It May Never Be Struck Down

December 19, 2023 19680 Views 3 comments Print

Explore constitutional validity of Section 16(4) of CGST Act upheld by courts. Analysis on vested rights, impossibility doctrine, and potential impact on businesses.

Soy Protein Nuggets Classifiable under HSN Code 35040091

December 19, 2023 1245 Views 0 comment Print

CAAR ruled that Supro Nuggets 570 G IP- Soy Protein Nuggets derived from plant source and containing relatively high protein levels, Classifiable under HSN Code 35040091

MEMS Microphone classifiable under HS Code 85181000

December 19, 2023 1410 Views 0 comment Print

Explore detailed analysis of classification of MEMS Microphones in order issued by Customs Authority of Advance Ruling, Delhi. Learn about application, technical features and legal considerations.

ODU Controller PCB classifiable under HSN Code 84159000: CAAR

December 19, 2023 1956 Views 0 comment Print

Read the full text of the customs ruling by CAAR Delhi on Blue Star Limited’s application for ODU Controller PCB classification under the Customs Tariff Act. Explore the detailed analysis and conclusion.

ViewSonic Interactive Flat Panel (All-in-one computer system) classifiable under HS Code 84714190

December 19, 2023 4656 Views 0 comment Print

Explore the detailed analysis of Supertron Electronics Pvt. Ltd.’s Customs Ruling case on the classification of Interactive Flat Panels under HSN code 84714190.

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