Imported External/portable hard disk drive are classifiable under Tariff Item 8471 70 20 as Hard disk drives and not under Tariff Item 8471 70 30. Therefore we are of the considered opinion that the instant issue about classification of External/Portable Hard Disc Drives is no more res integra and the appellants have rightly classified them under CTH 8471 7020.
a. Applicable only if GSTR-3B returns for these tax periods are furnished during the period between 01.06.2021 to 31.08.2021; b. Late fee capped to a maximum of Rs 500/- (Rs. 250/- each for CGST & SGST) per return for taxpayers, who did not have any tax liability for the said tax periods;
In re Kasipalayam Common Effluent Treatment Plant Private Limited (GST AAR Tamilnadu) 1. In the proposed Modus of purchase of ‘Raw effluent’, treat it on own account and supply the outputs at market rates, the classification of supply of outputs as sale of goods is correct. 2. The classification of Water recovered, which is de-mineralized […]
In re Tamil Nadu Labour Welfare Board (GST AAR Tamilnadu) 1. Applicability of GST registration to Tamil Nadu Labour Welfare Board Tamilnadu Labour Welfare Board, being a person liable to pay GST, has to get registered under GST. 2. Applicability of GST towards the rental income received by the board from Government and business entities. […]
Form 15CA FAQs 1. What is Form 15CA? As per Section 195, every person making a payment to Non-Residents (not being a Company), or to a Foreign Company shall deduct TDS if such sum is chargeable to Income Tax and the details are required to be furnished in Form 15CA. A person responsible for making […]
Dharmendra M. Jani Vs Union of India And Others (Bombay High Court) GST – Constitutionality of section 13(8)(b) of the Integrated Goods and Services Tax Act, 2017 – While as per the opinion of Justice Ujjal Bhuyan the provision of section 13(8)(b) of the Integrated Goods and Services Tax Act, 2017 related to Itermediary Services […]
Prime facie, there are serious and specific allegations leveled against the petitioner in the FIR in question for which her custodial interrogation would be imperative, more so, since she allegedly removed crucial documents having a direct link with the proceedings, which were pending against her and her husband under the CGST Act.
Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics. Various webinars are also conducted as well informational videos prepared on these functionalities and posted on GSTNs dedicated YouTube channel for […]
Kind attention of all the Importers, Exporters, Customs Brokers & other stakeholders is invited to Public Notice No. 96/2019 dated 23/10/2019 on above subject. The amended list of goods which cannot be analysed/tested due to non-availability of facility at DYCC JNCH Laboratory is as under:
Decision to increase gap between COVISHIELD doses taken on scientific evidence in a transparent manner- NTAGI Chair Dr N K Arora. No dissent among NTAGI members regarding the decision. India has a robust mechanism to look at other ongoing scientific evidence. Decisions taken scientifically, giving paramount importance to health and protection of the community: Dr […]
