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?
In re M/s Bhavika Bhatia (GST AAR Madhya Pradesh) Services provided by the applicant for transportation of students and staff of the contracee’s Institute/college under contract carriage by non-air conditioned buses is exempt from GST as per clause (b) of SI. No. 15 of Notification No. 12/2017-Central Tax (Rate), dated 28.6.2017. However the exemption will be […]
In the instant case we find that the applicant have been awarded a consolidated contract for carrying out different specified works at Shri Singaji Thermal Power Project, which includes erection, commissioning, installation etc. We also find it necessary to place on record that there are certain items mentioned in the subject contract including, but not limited to, ‘Fitness Centre cum Gym’, which definitely do not find place in the ambit of essential work entrusted by the State Government to MPPGCL. Needless to mention that such work shall not qualify for exemption as envisaged under Sr.No.3(vi) to the Notification no. 11/2017-CT(Rate), in as much as it does not fall within the scope of work entrusted by Government of Madhya Pradesh to MPPGCL.
In re M/s Madhya Pradesh Power Generating Company (GST AAR Madhya Pradesh) The services of coal beneficiation and transportation are two different supplies and they will attract the following rates: a. Coal Beneficiation: GST @18% (CGST 9% + SGST 9%) under SAC9997 b. Transportation by a GTA by road @5% (CGST 2.5% + SGST 2.5%) […]
State cannot be allowed to levy life tax on the ex-showroom price shown in the price list, when it is not the actual cost of the vehicle and the life tax has to be levied on the actual cost of the vehicle as paid by the purchaser of the vehicle which can be reflected from the invoice.
The period for installation and operationalisation of Radiation Portal Monitors and Container Scanner in the designated ports is extended up to 31.12.2019. Public Notice No. 34/(2015-2020) GOVERNMENT OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPARTMENT OF COMMERCE DIRECTORATE GENERAL OF FOREIGN TRADE PUBLIC NOTICE NO. 34/(2015-2020)-DGFT NEW DELHI: Dated the 25 September, 2019 Subject: Amendment in […]
Notification No. 38/2019–Customs (ADD) Seeks to impose anti-dumping duty on imports of ‘High -Speed Steel of Non-Cobalt Grade’originating in, or exported from Brazil, China and Germany. MINISTRY OF FINANCE (Department of Revenue) Notification No. 38/2019–Customs (ADD) New Delhi, the 25th September, 2019 G.S.R. 691(E).—Whereas, in the matter of “High -Speed Steel of Non-Cobalt Grade” (hereafter […]
Where basic evidence to prove the contention of assessee was contract between assessee and organizers, which assessee failed to produce before AO and contentions as raised by assessee have not been substantiated through any evidence or material on record, therefore, space was allotted to assessee for carrying out its business activities and assessee was liable to deduct TDS under section 194-I.
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Seeks to amend notification No. 50/2017-Customs dated 30.06.2017, in order to exempt petroleum operations or coal bed methane operations undertaken under HELP and OALP GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 31/2019–Customs New Delhi, the 24th September, 2019 G.S.R. 684(E).— In exercise of the powers conferred by sub-section (1) of section 25 […]
