No. GST-1018/C.R.16(2)/Taxation-1.– In exercise of the powers conferred by sub-sections (1) and (3) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council
No. GST-1018/C.R.16(1)/Taxation-1.– In exercise of the powers conferred by sub-section (1) of section 9 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra
Government of Maharashtra hereby exempts the intra-State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas or both, from so much of the state tax as is leviable on the consideration paid to the Central Government
MGST Noti. No.04/2018-ST(R)-Special procedures for payment of tax by Reg. person supplying construction service against transfer of development rights
Services supplied by the Central Government, State Government, Union territory or Local authority by way of renting of immovable property to a person registered under the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017).
No. GST.1018/C.R.15(2)/Taxation-1.– In exercise of the powers conferred by sub-section (1) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council
No. GST-1018/C.R.15(1)/Taxation-1.– In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Maharashtra Goods and Services Tax Act, 2017
The section states that ESOPs issued free of cost or at concessional rates will be taxed on the date of exercise on the difference between the fair market value and the amount actually paid by the employee.
By these Appeals under Section 35G of the Central Excise Act, 1944 (hereinafter referred to as, the said Act), the assessee is challenging the final order dated 21st July, 2015 of the Customs, Excise and Service Tax Appellate Tribunal, Mumbai (CESTAT). After hearing both sides, we are of the view that the Appeals raise substantial questions of law.
Taxation of ESOPs creates an issue in the case of migrating employees, who move from one country to another, while performing services for the company during the period between the grant date and the allotment date of the ESOP.
