Whether the Commission earned from auctioning of flowers is covered under entry no. 54(e) & (g) of Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 and entry no. 54(e) & (g) of Notification (12/2017) FD 48 CSL 2017 dated 29.06.2017?
CBDT issued corrigendum to Taxation Laws (Ordinance), 2019 in order to correct typographical errors. MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 26 September, 2019 CORRIGENDA In the Taxation Laws (Amendment) Ordinance, 2019 (No. 15 of 2019) as published in a Gazette of India, Extraordinary, part II section 1, dated the 20th September, […]
The, TAXATION LAWS (AMENDMENT) ORDINANCE, 2019 (hereinafter ‘Ordinance’), is an ordinance to further amend the Income-tax Act, 1961 and the Finance (No.2) Act, 2019. Since the parliament is not in session and the President of India is satisfied that circumstances exist which render it necessary for him to take immediate action, this Ordinance has come into force with effect from 20th September 2019.
In re Sameera Trading Company (GST AAR Karnataka) Whether GST is applicable on local sale of used second hand Wind Turbine Generator (WTG) / (Wind Mill) with accessories? The Supply of Used Wind Turbine Generator (WTG) or Wind Mill with accessories is a composite supply of Wind Mills and is liable to tax at 2.5% […]
In re M/s World Researchers Associations (GST AAR Madhya Pradesh) A joint reading of activities covered under the Notification and the activities performed show that Promotions of Research and Publishing of online research journal are not activities contemplated in the exemption entry since they do not fall under care or counselling; or spreading public awareness; […]
Chartered Accountants’ Association Ahmedabad requested that CBDT shall exercise the discretionary powers vested in it under section 119 of the Act, by extending due date of 30th September, 2019, to ameliorate the difficulties faced by the assessees on account of no default on their part, by extending the due date for filing the income tax […]
The services provided by the applicant to M/s Volvo Group India Pvt. Ltd., are “Passenger Transport Services” covered under Heading 9964 and this service is covered under the entry 8(vii) of Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 as amended and are taxable at 9% under the CGST Act, 2017 and 9% under the KGST Act, 2017 .
In re Kwality Mobikes (P) Ltd. (GST AAR Karnataka) a) Whether the volume discount received on purchases is liable for GST? If yes, under which HSN/SAC? The Volume Discount received on purchases in the form of credit note without any adjustment of GST is not liable for GST. b) Whether volume discount received on retail […]
Case No. (OI) 16/2019] Anti-Dumping investigation concerning imports of Faced Glass Wool in Rolls originating in or exported from China PR.
(Case No. SSR 06/2019) Subject: Initiation of Sunset Review of Anti-Dumping investigation concerning imports of Electronic Calculators ` originating in or exported from China PR.