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Classification of Flavored Milk : AAR rejects application U/s. 98(2)

December 16, 2020 1269 Views 0 comment Print

In re Bengaluru Co-Operative Milk Union Ltd (GST AAR Karnataka) Whether the Flavored Milk is liable to be classified under HSN 0402 99 90 or under 2202 99 30 or under any other Chapter? The applicant themselves admitted that they are one of the share holders of M/s KMF, who are the owners of `Nandini’ […]

Mining Services | Compulsory payment of DMF & NMET | GST Payable under RCM

December 16, 2020 4851 Views 0 comment Print

In re Andru Anantha Padma KotiSatyavathi (GST AAR Andhra Pradesh) The service provided is only the license to extract mineral ore and also the right to use such minerals extracted is a single service where the consideration is payable under three heads and in case any one of the payments is not made, the service […]

Waiver from UIN recording on invoices of April 2020 to March 2021

December 15, 2020 6966 Views 0 comment Print

It has been decided to give waiver from recording of UIN on the invoices issued by the retailers/suppliers, pertaining to the refund claims from April 2020 to March 2021, subject to the condition that the copies of such invoices are attested by the authorized representative of the UIN entity and the same is submitted to the jurisdictional officer.

QCI Launches Recognition Scheme for Hygiene Rating Audit Agencies

December 15, 2020 366 Views 0 comment Print

Quality Council of India (QCI) at the behest of the FSSAI has come out with a Scheme for approval of Hygiene Rating Audit Agencies to scale up Hygiene Rating by increasing the number of recognised Hygiene Rating Audit Agencies in the country. The detail of the scheme is available on QCI’s website.

CS Executive & Professional December 2020 Exam Admit Card

December 15, 2020 606 Views 0 comment Print

Executive & Professional (Old & New Syllabus) Admit Card : December 2020 Session of Examination CS Examination Admit Cards The Institute of Company Secretaries of India (ICSI) ADMIT CARDS DECEMBER 2020 SESSION – AVAILABLE NOW Enter Your 17-digit Registration Number: …………………………….. GET ADMIT CARD  CLICK HERE FOR ICSI EXAMINATION RESULTS http://icsi.examresults.net/ DISCLAIMER: All information on this website […]

Tariff Notification No. 112/2020-Customs (N.T.), Dated: 15.12.2020

December 15, 2020 984 Views 0 comment Print

Tariff Notification No. 112/2020-Customs (N.T.), Dated: 15.12.2020 in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 112/2020-Customs (N.T.) New Delhi, the 15th December, 2020 S.O. 4538(E).—In exercise of the powers conferred […]

AAR Karnataka allows ‘Alfa Granites’ to withdraw Application

December 15, 2020 588 Views 0 comment Print

In re Alfa Granites  (GST AAR Karnataka) Whether the applicant has to discharge GST on the total amount being collected by them from Virat Associate LLP, which incldes DMG Royalty, DMF and Owner’s Royalty, under forward charge mechanism or on Owner’s Royalty only? (The Applicant requested to permit them to withdraw the application filed for […]

ITC on promotional material given to franchisees & retailers

December 15, 2020 14097 Views 0 comment Print

In re Page Industries Limited (GST AAR Karnataka) Whether in the facts and circumstances of the case, the promotional products/Materials and Marketing Items used by the Applicant in promoting their brand and marketing their products can be considered as “inputs” as defined under Section 2(59) of the CGST Act, 2017 and GST paid on the […]

GST on supply of Manpower to Municipal Corporation

December 15, 2020 13329 Views 0 comment Print

In re Work Group Sushikshit Berojgar Nagrik Sewa Sahkari Sanstha Maryadit Amravati (GST AAR Maharashtra) Clause (q) of the 12th Schedule mentioned above, mandates Municipal Corporations to provide Public amenities including street lighting, parking lots, bus stops and public conveniences. Applicant is providing manpower to the Amravati Municipal Corporation for collecting vehicle parking Charges in […]

Professional Misconduct – Accepting assignment as IRP after 31.12.2019 without holding a valid AFA

December 15, 2020 381 Views 0 comment Print

In the present matter, Mr. Samson gave written consent to act as an IRP in the CIRP of the CD on 4th April, 2019 and application under section 7 of the Code was filed before the AA on 11th April 2019. He was appointed as IRP by the AA vide order dated 16th July, 2020 […]

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