In re Uttarakhand Forest Development Corporation (GST AAR Uttarakhand) As per the provisions of section 9(3) of Act, the Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such […]
In re Uttarakhand Forest Development (GST AAR Uttarakhand) What will be applicable rate for GST on royalty payable to Govt of Uttarakhand under RCM in respect of Reta, Bazri & Boulders extracted as per the permission of Govt authorities. The services rendered by the applicant during the period 01.07.2017 to 31.12.2018 attract GST at the same rate […]
Change in rate of VAT on Petrol & Diesel in Maharashtra WEF 01.06.2020- VAT on Petrol and Diesel (Both Branded and Unbranded) is been increased by Rs. 2 per Liter by Maharashtra Government. FINANCE DEPARTMENT Madam Cama Marg, Hutatma Raiguru Chowk, Mantralaya, Mumbai 400032, dated the 29th May, 2020. NOTIFICATION MAHARASHTRA VALUE ADDED TAX ACT, […]
MINISTRY OF ROAD TRANSPORT AND HIGHWAYS NOTIFICATION New Delhi, the 29th May, 2020 G.S.R. 336(E).— Whereas, the following draft rules further to amend the Central Motor Vehicles Rules, 1989, which the Central Government proposes to make in exercise of the powers conferred by Sections 27(q), 8(2), 8(6), 9(2), 11(2),15(2), 15(4), 19(1A), 25A, 41(1), 41(3), 41(8), […]
Ahilya Devi Wife of Late Birendar Yadav Vs State of Bihar (Patna High Court) It is eminent that clause (ii) of sub-Section (1) of Section 45 of the Act places two conditions for release of a person accused of an offence under the Act, on bail, if a Public Prosecutor opposes the bail application, namely; […]
Shri Kapil Dev Sharma Vs Director General of Anti-Profiteering (NAA) The DGAP has further reported that Section 171 of the CGST Act, 2017 came into play in the event where there was a reduction in the rate of tax or there was an increase in the benefit of ITC. In the present case, since the […]
Rajesh Arora Vs Union of India (Rajasthan High Court) Petitioner has filed this petition under Section 439 Code of Criminal Procedure, 1973 seeking regular bail in F.I.R. No. 15/2018 registered at Directorate General of Goods and Services Tax Intelligence Zonal Unit, Jaipur for offences under Sections 132(1)(B), (C), (D), (F), (I), (L) of the Central […]
SEBI, vide circular no. SEBI/HO/MIRSD/DOP/CIR/P/2020/28 dated February 25, 2020, specified guidelines with regard to Margin obligations to be given by way of Pledge/ Re-pledge in the Depository System. The provisions of this circular were to come into effect from June 01, 2020.
FROM ORIGIN TO AIRPORT DO’S (0) FOLLOW THE NORMS ♠ Social distancing and minimum touch ♠ Agreeing to the self declaration form & ♠ Registering on Aarogya SEW App ♠ Digital payments & use of Authorized taxis ♠ Baggage limitations -only one check-in bag and one cabin bag allowed ♠ Vulnerable persons such as very elderly, […]
The taxability of director remuneration under GST law should be determined on the basis of appointment terms, copy of agreement between director & company, principle of whether a director is employee or not, details of statutory deduction such as PF, ESI, and TDS etc.
