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18% GST payable on Industrial Grade Quick and Slacked Lime

December 31, 2018 9573 Views 0 comment Print

In re Palaniappan Chinnadurai (GST AAR Tamilnadu) What is the applicable chapter and GST rate for Industrial Grade Quick Lime having 86% of Calcium Oxide content and Industrial Grade Slacked Lime having 86% of Calcium Hydroxide content? Industrial Grade Quick Lime having 86% of Calcium Oxide content and Industrial Grade Slacked Lime having 86% of […]

SEBI (Prohibition of Insider Trading) (Amendment) Regulations, 2018

December 31, 2018 13629 Views 0 comment Print

These regulations may be called the Securities and Exchange Board of India (Prohibition of Insider Trading) (Amendment) Regulations, 2018. They shall come into force on April 01, 2019.

SEBI (Foreign Portfolio Investors) (Third Amendment) Regulations, 2018

December 31, 2018 756 Views 0 comment Print

1. These regulations may be called the Securities and Exchange Board of India (Foreign Portfolio Investors) (Third Amendment) Regulations, 2018. 2. They shall come into force on the date of their publication in the Official Gazette.

SEBI (Issue of Capital and Disclosure Requirements) (Amendment) Regulations, 2018

December 31, 2018 1413 Views 0 comment Print

These Regulations may be called the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Amendment) Regulations, 2018.

SEBI (Prohibition of Fraudulent and Unfair Trade Practices relating to Securities Market) (Amendment) Regulations, 2018

December 31, 2018 3591 Views 0 comment Print

These regulations may be called the Securities and Exchange Board of India (Prohibition of Fraudulent and Unfair Trade Practices relating to Securities Market) (Amendment) Regulations, 2018.

SEBI (Substantial Acquisition of Shares and Takeovers) (Third Amendment) Regulations, 2018

December 31, 2018 1440 Views 0 comment Print

1. These regulations may be called the Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) (Third Amendment) Regulations, 2018.

GST payable on hostel services provided by Trusts to students

December 29, 2018 12240 Views 1 comment Print

In re Students’ Welfare Association (GST AAR Maharashtra) Question -1(a). Whether hostel accommodation provided by Trusts to students is covered within the definition of Charitable Activities and thus, exempt under SI. No. 1 of notification No.12/2017-CT (Rate)? Question -1(b). Whether the supply of residential or lodging services @ Rs. 22,250/- per annum is covered by […]

GST is not applicable on interest free security deposit

December 29, 2018 27276 Views 0 comment Print

In re E-Square Leisure Pvt Ltd. (GST AAR Maharashtra) IN this case applicant, for leasing of commercial property has, in addition to rent, also collected interest free deposit from their lessee which is returnable on the completion of the tenure of the lease. Since the entire amount is to be returned back to their lessee, […]

GST on reimbursement of expenses from lessee by lessor at actuals

December 29, 2018 25176 Views 3 comments Print

In re E-Square Leisure Pvt Ltd (GST AAR Maharashtra) Question :- Whether GST is levied on the reimbursement of expenses from the lessee by the lessor at actuals? Answer :- Answered is in affirmative. Question :- In case GST is levied, what is the rate of GST applicable to said reimbursement of expenses ? Answer […]

PAN card can now be issued in 3 Formats and Both Physically & Online

December 27, 2018 9321 Views 0 comment Print

CBDT has prescribed procedure formats and standards for issue of permanent account number by which it prescribed that PAN card can be issued Both Physically and Electronically (Online) in PDF Format. Physically PAN card can be issued as Black & White Laminated Card or as Coloured laminated and credit card sized PAN card. F.No. ADG(S)-1/ease […]

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