In re M/s Coffee Day Global Limited (GST AAR Karnataka) Whether supply of non-alcoholic beverages to SEZ units using coffee vending machines is in the nature of zero rated supply as defined under Section 16 of the IGST Act 2017 ? The supply of non-alcoholic beverages / ingredients to such beverages, to SEZ units using […]
CBIC notifies UTGST rates of various services vide Notification No. 13/2018-Union Territory Tax (Rate) Dated: 26th July, 2018 with effect from 27th of July, 2018 as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
`SIKA Block Joining Mortar’ is non-refractory and that it is not used for preparation of surfaces. Considering the nature, use and commercial identity of the item in question and, notwithstanding the Appellant’s earlier voluntary declaration about the classification of the item, we are not inclined to accept its classification under Tariff Item 3214. Instead, it is to be classified under Tariff Item 3824.
Income of the assessee from the incidental and commercial activity i.e. income from organizing of Davis Cup up to the limit prescribed as per the second proviso to section 2(15) of the Act, which for the assessment year under consideration is Rs. 25 lacs, will be treated as income from ‘charitable purposes’
Prevention of Corruption (Amendment) Act, 2018 received the assent of the President on the 26th July, 2018 and is applicable from the same date.
Vide its representation requested CBDT that the due date of filing return of income be extended by at least a month from the prescribed date of 31stJuly, 2018 for AY 2018-19.
These Directions shall be called the Short Sale (Reserve Bank) Directions, 2018 and shall supersede all directions/guidelines issued on the subject, as listed under Annex I. These Directions shall come into force with effect from July 26, 2018.
The notification number F-A-3-08-2018-1-V (43), DATED 24-4-2018 issued under MPGST Act/Rules 2017, is not applicable on unmanufactured tobacco described under Chapter HSN 2401 i.e. to say generation of e-way bill for intra-state movement of unmanufactured tobacco described under Chapter HSN 2401 is not required as per the notification.
Discover the verdict on whether UPS with battery constitutes a composite supply. Understand the implications of the GST Act and relevant rulings in this comprehensive analysis.
Regulation 31A of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SEBI LODR Regulations) provides for conditions with respect to re-classification of shareholders of listed entities.
