Wipro Enterprises Private Limited (GST AAR Karnataka) What is the appropriate classification of Hand Sanitizer for the purpose of GST and What is the applicable rate of GST? The hand sanitizers are classifiable under Heading 3808 under the Customs Tariff Act and hand sanitizers are liable to tax at the rate of 9% under CGST […]
In re New Tirupur Area Development Corporation Limited (GST AAR Tamilnadu) a. The applicant not being the class of persons specified in Notification No. 14/2017-C.T.(Rate) dated 28.06.2017 as amended, they are not eligible for the said Notification as discussed in Para 10.2 above. b. The activity of Sewage offtake and treatment extended to Tirupur Municipal […]
Immediate action to be taken for enforcement of Model Code of Conduct and Application of Model code of Conduct after announcement of (i) General Elections to the Legislative Assemblies of Assam, Kerala, Tamil Nadu, West Bengal and Puducherry, 2021 and (ii) Bye elections to the Parliamentary Constituencies of Malappuram, Kerala state and Kanniyakumari, Tamil Nadu State – reg.
(1) These rules may be called the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021. (2) They shall come into force on the date of their publication in the Official Gazette.
Public Notice No. 40/2015-20 – The town of Noida in Uttar Pradesh has been notified as a Town of Export Excellence for Apparel products.
Case No. ADD-OI-45/2020 Initiation of anti-dumping investigation (Material-Retardation) concerning imports of N, N-Dicyclohexyl Carbodiimide (DCC) originating in or exported from China PR.
In the instant issue of trading halt at NSE on February 24, 2021, NSE informed SEBI at around 11.30 am on February 24, 2021 that it had issued a communication to the market for halting trading from 11.40 am due to issues with the links with telecom service providers
Even though for whatever reason/over-sight the assessee had not disclosed the loan as liability in the balance sheet and since the incurring of interest on it has been disallowed being personal in nature and the source of loan is from Vijaya Bank as noted by the AO, the loan amount of Rs.2,33,950/- cannot be taxed as it is a liability and not income, so, I am inclined to direct the deletion of Rs. 2,33,950/-.
Advisory on Annual Return (GSTR-9) The taxpayers are advised to ensure that values are reported upto two decimal places in the GSTR-9 offline utility. The error “Error! Invalid Summary payload” after uploading the JSON created from the Offline Utility of GSTR-9 is reported due to reporting values upto three decimal places instead of two decimals. […]
SEBI has advised NSE to carry out a detailed root cause analysis of the trading halt witnessed at NSE today and also explain the reasons for trading not migrating to the disaster recovery site. SEBI has asked NSE to submit its report at the earliest.
