Pre-requisites for claiming ITC Section 16 of CGST Act, 2017 Possession of documents prescribed; Received the goods/services; Tax has been paid to the government; Return has been filed on time by recipient Provided the payment has been made to the supplier of goods or services within 180 days from the date of invoice; (In case […]
If the liaison office in India does not render any consultancy or other services directly/indirectly, with or without any consideration and the liaison office does not have significant commitment powers ,except those which are required for normal functioning of the office, on behalf of Head Office, then the reimbursement of expenses and salary paid by M/s Habufa Meubelen B.V. (HO) to the Liaison Office, established in India, is not liable to GST and the applicant i.e. M/s Habufa Meubelen B.V. Jaipur, is not required to get itself registered under GST.
CBDT issued Circular No. 17/2015-Income Tax dated 06.10.2015 regarding Measurement of the distance for the purpose of section 2(14)(iii)(b) of the Income-Tax Act for the period prior to the Assessment Year 2014-15.
Now, taxability of fees from domain name registration services has come under tax scanner. Recently, ITAT Delhi held that domain name registration fees received by Godaddy are taxable as royalty under Indian tax laws.
In case of exporters having stuffing premises under the jurisdictional area of Jawaharlal Nehru Custom House (JNCH), the exporter would give application to the Commissioner of Customs, NS-Gen, JNCH (FSP Cell) for availing supervised stuffing along with the list of export goods.
Whether the food and beverages served at the time of parties within the premises of the club is liable to tax at CGST 2.5% + SGST 2.5%. If not what is the rate of tax ?
M/s Poddar Pigments Ltd. Vs CCE, Jaipur (CESTAT Delhi) Courier services stand utilised by the appellant for sending the samples to their prospective buyers and for procuring orders from them. Ld. Advocate also explains that they are not charging their buyers for the said samples, though duty is being paid by them on the deemed […]
CCE & GST Vs M/s Amar Lal Bhawani (CESTAT Delhi) Admittedly, the provisions of Section 2(f)(iii) provides deemed manufacture definition only when the goods are labelled or relabelled or MRP is altered, which itself establishes the fact of a fixation of MRP on the goods. In the absence of any allegation of fixation or alteration […]
The Council has decided to assess students after completion of first and second year of practical training with online MCQ based tests. These tests would examine the knowledge gained by the student during the course of practical training and his ability to apply his subject specific skills while undergoing his training In that particular area.
Central Government hereby appoints the 13th June, 2018 as the date on which provisions of Section 22, Section 24,Section 25, Section 26, and Section 71 of Companies (Amendment) Act, 2017 shall come into force
