We find that Applicant M/S Uttar Pradesh Metro Rail Corporation Limited is receiver of the Goods/Services provided by the KESCO. In light of point (a) provided under Section 95 of CGST Act 2017, only supplier of the services can file Application for Advance Ruling. In this case the supplier of service is KESCO.
Mixing scent in raw unmanufactured tobacco dust by Pandey Traders changes its character to manufactured tobacco, classifiable under CTH 24039910 as “Chewing Tobacco”, per GST AAR Uttar Pradesh ruling.
Services provided by Rudrabhishek Enterprises Limited to SUDA under PMAY-U qualify as activities related to functions entrusted to Panchayats and Municipalities, thus exempt from GST as per Notification No. 12/2017- Central Tax (Rate).
Assessees must thoroughly discharge initial onus under section 68. Until assessee does so, AO is under no obligation to conduct further inquiries.
ITAT Ahmedabad in Sureshbhai Ashwinbhai Patel Vs ITO clarified that complete sale consideration from such a property cannot be attributed as capital gain of a single co-owner.
Learn the step-by-step procedures and find answers to frequently asked questions about incorporating and converting a One Person Company (OPC) in India. Understand the forms to be filed, thresholds for conversion, eligibility criteria, and more.
Applying for a Director Identification Number (DIN) is a crucial step for individuals aspiring to become directors in Indian companies. This article addresses common questions related to DIN application, covering topics such as the definition of DIN, the authority responsible for allotment, application procedure, signatories, fee payment, supporting documents, rejection reasons, and more. By understanding […]
Get answers to frequently asked questions about Digital Signature Certificate (DSC) including the process of obtaining DSC, types of certificates, validity period, registration requirements, troubleshooting errors, and more.
Read Circular No. 25A/2023 issued by the Maharashtra Real Estate Regulatory Authority (MahaRERA) regarding the exclusion of certain real estate projects from MahaRERA Project Registration. Understand the background, legal interpretations, and the newly issued clarification for projects falling under Serial Nos. 1 and 2 of Circular No. 25/2019. Stay informed about the registration requirements and the option for promoters to voluntarily register their projects with MahaRERA.
Article contains FAQs On Nature Of Limited Liability Partnership (LLP), Applicability Of The LLP Act, Partners And Designated Partners, LLP Agreement, Registration, Change In Partners, Partners’ Contribution And Transactions Of Partners With LLP, Liability Of Partners, Disclosure, Audit And Filing Requirements, Investigation Of Affairs Of LLPs And Role Of Government To Check Unscrupulous LLPs Etc., Taxation,
