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Conventional Cyber Security Norms and Best Practices

October 15, 2020 714 Views 0 comment Print

1. Always use genuine software. 2. Install the latest updates/patches for Operating System, Antivirus and Application software. 3. Enable a firewall. Operating Systems have an inbuilt firewall which can be used to stop unwanted internet connections. 4. Limit user privileges on the computer. Always access Internet as a standard user but not as Administrator.

CBIC includes certain goods U/s. 110(1A) of Customs Act, 1962

October 14, 2020 9297 Views 0 comment Print

Amendment in M.F. (D.R.) Notification No. 31/86-Cus, dated 05.02.1986 so as to include certain goods under Section 110 (1A) of the Customs Act, 1962 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs (Investigation-Customs) Notification No. 98/2020-Customs (N.T.) New Delhi, 14th October 2020 G S R. 633(E). – […]

ESIC notifies eligibility criteria for unemployment benefit for Insured Persons who lost jobs due to COVID 19

October 14, 2020 594 Views 0 comment Print

ESIC notifies relaxations in eligibility criteria for unemployment benefit for Insured Persons who have lost jobs due to COVID 19 Pandemic EMPLOYEES’ STATE INSURANCE CORPORATION NOTIFICATION New Delhi. the 14th October 2020 No. N-12/13/01/2019-P&D.—Whereas draft notification further to extend Scheme Atal Beemit Vyakti Kalyan Yojana for the period 01.07.2020 to 30.06.2021 with relaxation in eligibility […]

Definitive Anti-Dumping duty imposed on Dimethylacetamide-Reg.

October 14, 2020 1023 Views 0 comment Print

CASE NO. (MTR) 06/2019 Mid-Term Review, limited to the product scope of definitive Anti-Dumping duty imposed on Dimethylacetamide’ [N,N-Dimethylacetamide] (DMAC) from China PR and Turkey.

GST on Refining & testing of purity of gold from old jewellery & coins/biscuits

October 14, 2020 11028 Views 0 comment Print

In re Uday Laxman Jadhav (GST AAR Gujarat) 1. Whether services of; (i) Refining of gold from old jewellery and coins/biscuits, and (ii) Conversion of old gold jewellery into coins/biscuits as per specification given by service recipient; Provided to registered person will be covered under the definition of job work under section 2 (68) of […]

GST payable on non-returnable Common Maintenance Fund (Deposit)

October 14, 2020 2469 Views 0 comment Print

In re Capital Commercial Co-op. (Service) Society Limited (GST AAR Gujarat) In the instant case, we find that the applicant is a registered entity as an Association of Persons and has a legal existence separate from its members. The applicant is collecting the amounts towards “Common Maintenance Fund (Deposit)” @ Rs.250/- per square foot of […]

IGST on Supply taking place beyond Customs frontiers of India

October 14, 2020 2283 Views 0 comment Print

In re SPX Flow Technology (India) pvt. ltd (GST AAR Gujarat)  In view of the amendment in Schedule-III of the CGST Act, 2017, supply of goods from a place in the non-taxable territory to another place in the non- taxable territory without such goods entering into India shall be treated neither as a supply of […]

ITC not available on goods lost, stolen, destroyed or written off

October 14, 2020 42609 Views 1 comment Print

In re Jay Chemical Industries Ltd (GST AAR Gujarat) Question- Whether the Company is required to reverse input tax credit on inputs consumed in dye intermediates (which is also a finished goods), where such goods have been destroyed in fire? We find that in GST regime, the scope of definition of inputs, capital goods and […]

GST on Security Services chargeable on amount paid as wages plus establishment charges

October 14, 2020 5697 Views 0 comment Print

In re Gujarat Industrial Security Force Society (GST AAR Gujarat) Question-1: We hereby want your opinion about our stand to charge the GST@18% only on establishment charges of Rs. 12/-(i.e. after abatement of wages etc. paid to guards) and not on whole of Rs. 112/-? Section 15(1) clearly stipulates that the value of supply of […]

Narrow woven fabrics classifiable under Tariff Heading No. 5407.10.19

October 14, 2020 1083 Views 0 comment Print

In re Rajivkumar Giriraj Bansal (Proprietor of M/s Gujarat Plast Industries) (GST AAR Gujarat) Whether narrow woven fabrics manufactured are classifiable under Tariff Heading No. 58063990? Question: Whether narrow woven fabrics manufactured are classifiable under Tariff Heading No. 58063990? Answer:  No. The product, Narrow Woven Fabrics of Polyester Yarn of a width not exceeding 30 […]

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