CBDT approves Krea University, Sricity for for research in ‘Social science or Statistical research’ for the purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961 read with rules 5C and 5E of the Income-tax Rules, 1962 vide Notification No. 118/2022-Income Tax | Dated : 28.10.2022. MINISTRY OF FINANCE (Department […]
officers of Directorate of Revenue Intelligence (DRI) intercepted two courier consignments in Mumbai which led to the recovery of 86.5 Kg of high-quality hydroponic weed (Cannabis) valued at over Rs. 39 Crore.
INSURANCE REGULATORY AND DEVELOPMENT AUTHORITY OF INDIA Circular Ref: IRDAI/IID/GDL/MISC/225/10/2022 | Dated: 26.10.2022 To, All General and Health Insurers Sub: – Master Guidelines on AML/CFT 2022 – extension of time for Implementation This has reference to Master Guidelines on Anti-Money Laundering/ Counter Financing of Terrorism (AML/CFT), 2022 issued vide ref. IRDAI/IID/GDL/MISC/ 160/8/2022 dated 1st August 2022. […]
Kellogg India Pvt. Ltd. Vs Commissioner of CGST & CE (CESTAT Mumbai) Appellant is engaged in the manufacture of breakfast cereals and avails the CENVAT credit of excise duty paid on inputs and capital goods and service tax paid on input services used in relation to the manufacture of their final products. From the perusal […]
Are Cotton Seeds Banaula included in the list of agricultural produce for exemption GTA service under Notification No.12/2017 dated 28 June, 2017 Tariff heading 9965/996712?
In re Bhawani Founders & Engg Works (GST AAR Punjab) 1. What is the classification and rate of Goods and Services Tax for Chaff Cutter Machine, which is used in cutting of chaff, hay and agriculture produce for fodder of live stocks? 2. What is the classification and rate of Goods and Services Tax for […]
In re Kaka Ram Hari Chand (GST AAR Punjab) Applicability of Notification No. 12/2017-Central Tax (Rates) dt. 28.06.2017 issued under section 11(1) of the CGST Act, 2017 which exempts the tax on GTA services in relation to ‘agriculture produce’, vide entry No. 21(a) in the table appended to the said Notification read with definition of […]
In re Tarsem Chand Garg Contractor (GST AAR Punjab) The requisite fee for filling Advance Ruling application is Rs. 10,000/-(Rs. 5,000 each for CGST and SGST), but the applicant has deposited only Rs. 5,000/- under SGST Act. Despite giving multiple opportunities, the applicant has not deposited the required pending fee of Rs. 5,000 under GCST […]
In re Samarpan Processing Private Ltd. (GST AAR Rajasthan) The Applicant vide their letter dated 16.08.2022 has requested to withdraw the Advance Ruling Application filed before the authority. Since the applicant has requested for withdrawal of the application therefore, their request to withdraw the application is considered. Hence, no ruling is given. FULL TEXT OF THE […]
In re Celebal Technologies Private Ltd. (GST AAR Rajasthan) The Applicant vide their letter dated 01.09.2022 has requested to withdraw the Advance Ruling Application filed before the authority. Since the applicant has requested for withdrawal of the application therefore, their request to withdraw the application is considered. Hence, no ruling is given. FULL TEXT OF […]
