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Delegate Functionality to delegate work to subordinates in ITBA

September 30, 2019 1677 Views 0 comment Print

Workflow management process is an essential functionality which is being used in many processes in ITBA to facilitate delegation of authority. The ‘delegate functionality’ in the ITBA which allows the users to delegate the work to their subordinate staff is made available in the ITBA.

Certificate of lower withholding tax for income accruing/arising in India

September 28, 2019 22392 Views 0 comment Print

How to get a Certificate for lower Deduction Tax for Income accruing/arising in India Q1. In case of non-residents, taxes are withheld, i.e. deducted at source from the payment in relation to income accruing and arising in India. Is there any provision in the Income Tax Act, 1961 for obtaining certificate for lower deduction of […]

Extension of validity of Pre-shipment Inspection Agencies to 31.12.2019

September 27, 2019 645 Views 0 comment Print

Validity of recognition of the Pre-shipment Inspection Agencies (PSIAs) included in the Appendix 20 of Appendices and Aayat Niryat Forms (A&ANF) of Foreign Trade Policy (2015-20) whose validity/extended validity is up to 30.12.2019 is extended up to 31.12.2019.

GST on Employee Car Parking Charges: No ruling In absence of requisite documents

September 27, 2019 10794 Views 0 comment Print

It seems that certain parking slots were allotted free of cost to the applicant. In this regard, the procedure as to how these free slots are accounted/allotted to the employees is not explained by the applicant. Further, the ‘trail of financial transactions to clarify the “pure agent” status of the company’, as promised by the authorized representative of the applicant at the time of personal hearing, was also not provided by the applicant.

Refund available even in absence of payment challan

September 26, 2019 1440 Views 0 comment Print

claim of refund was denied on the ground that the duty payment challans were not been produced. CESTAT Ahmedabad however observed that the amount had been deposited, received by the department through banker’s cheque and had also been realized, and that no challan was  taken by the assessee. It was held that even in the absence of challan, where such payment has been made correctly, the assessee was entitled for refund. 

GST on Medicines, consumables & implants used while providing health care services to in-patients

September 26, 2019 4926 Views 0 comment Print

Medicines, consumables and implants used in the course of providing health care services to in-patients by the applicant is a composite supply of Inpatient Services classifiable under SAC 999311.

Aaykar Seva Kendra

September 25, 2019 15732 Views 3 comments Print

Aaykar Seva Kendra (ASK) is A multi-faceted mechanism for achieving excellence in public service delivery reflecting the Service Quality policy of the Income Tax Department.

CESTAT on Classification of articles of paper and printing industry

September 25, 2019 1734 Views 0 comment Print

Appellants are engaged in the manufacture of various Computer Stationeries, LIC Forms, Bank Statement Forms as per the requirement of LIC, Banks & Govt department as per the requirements of LIC, Bank and Government department, falling under chapter sub heading 482040 of Central Excise Tariff Act, 1985 and paying duty accordingly.

‘Mango Pulp’ falls under entry No. 453 of Schedule III- 18% GST Payable

September 25, 2019 9480 Views 0 comment Print

In re Universal Import Export (GST AAR Gujarat) Question 1: At What rate GST payable on supply of MANGO PULP falling under Heading No. 08045040 of the Customs Tariff Act, 1975 and rate of GST? Answer : ‘Mango Pulp’ will fall under the entry No. 453 of Schedule III of the Notification No.01/2017- Central Tax […]

Bagasse based Particle Board attracts GST rate of 18%

September 25, 2019 10101 Views 0 comment Print

Whether Bagasse based Particle Board manufactured with a composition of 75% of bagasse, 25% of wood particles and 5 kgs of resins falls under serial No.92 of Schedule II [GST rate 12%) or under Sr. No. 137A of Schedule III (GST rate 18%) of the Notification No. 01/2017 – Integrated Tax [Rate] dated 28.06.2017?

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