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No concessional GST on residential complex for employees of APHSL

January 24, 2022 954 Views 0 comment Print

In re Siddartha Constructions (GST AAR Andhra Pradesh) The residential complex under discussion is meant for the employees of Andhra Pradesh High Grade Steels Ltd. (APHSL) and not for the use of the persons like Members of Parliament, State Legislature, Panchayats, Municipalities or other local authorities. Neither they belong to the persons holding any constitutional […]

Andhra Pradesh Industrial Infrastructure Corporation Ltd. (APIIC) is Govt entity for GST

January 24, 2022 1965 Views 0 comment Print

In re Siddartha Constructions (GST AAR Andhra Pradesh) Andhra Pradesh Industrial Infrastructure Corporation Ltd. (APIIC) was formed in 1973 by GO No: 831 dated: 10.09.1973 issued by Government of Andhra Pradesh. As seen from the share holding ratios of the 41′ Annual Report for the years 2013-2014 as made available by APIIC website https://www.apiic.in, the […]

Summoning via WhatsApp not Overreach of Judicial System: Delhi HC

January 24, 2022 3264 Views 0 comment Print

ICICI BANK Limited Vs Rashmi Sharma (Delhi High Court) In the considered view of this Court, there was no occasion at all for the Commercial Court to issue show cause notice for initiating criminal contempt against the plaintiff. Just because the photograph of the summons were sent by the plaintiff to the defendant through WhatsApp […]

CBIC rescinds Notification levying ADD on PVC Flex Films

January 24, 2022 1842 Views 0 comment Print

Seeks to rescind Notification No. 42/2016 – Customs (ADD) dated 8th August, 2016 to remove levy of ADD on PVC Flex Films vide Notification No. 3/2022-Customs (ADD), Dated: 24.01.2022. MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 24th January, 2022 Notification No. 3/2022-Customs (ADD) G.S.R. 38 (E).—In exercise of the powers conferred by sub-sections […]

SEBI (Employees’ Service) (Amendment) Regulations, 2022

January 24, 2022 1272 Views 0 comment Print

1. These regulations may be called the Securities and Exchange Board of India (Employees’ Service) (Amendment) Regulations, 2022. 2. They shall come into force on the date of their publication in the Official Gazette.

Intermediary Safe Liability Limitation – reg

January 22, 2022 2049 Views 0 comment Print

Section 79 of the IT Act provides for intermediaries to get exemption from liability provided they follow certain due diligence and also if, they are not aware of the information being transmitted through their platform Online market place being Intermediaries also enjoy the same immunity. They are also required to follow other legislation like the Consumer Protection Rules etc.

GST on Supply to Defence Machinery Design Establishment for use in warship building of Indian Navy

January 21, 2022 13962 Views 2 comments Print

Supplies made by the applicant to Defence Machinery Design Establishment (DMD) for the purpose of use in warship building of Indian Navy will qualify for the concessional rate of tax of 5% under CGST & SGST.

Govt withdraws Direct Selling Guidelines, 2016

January 21, 2022 1893 Views 0 comment Print

Central Government, having regard to the publication of the Consumer Protection (Direct Selling) Rules, 2021 withdraws the Direct Selling Guidelines, 2016 of the Government of India in the Ministry of Consumer Affairs, Food and Public Distribution (Department of Consumer Affairs). MINISTRY OF CONSUMER AFFAIRS, FOOD AND PUBLIC DISTRIBUTION (Department of Consumer Affairs) NOTIFICATION New Delhi, […]

MTPA Call for GST protest week and common representation

January 20, 2022 3804 Views 0 comment Print

The major issues at present are related to cancellation of registration, notices for ITC claims. We are preparing proposed common representation, which we will share with you in a day or two. We appeal to you to keep a week 24th Jan to 28 Jan 2022 for this purpose of nationwide common representation.

Mango Pulp/Puree’ classifiable under Tariff Item 08045040, 18% GST chargeable

January 20, 2022 6405 Views 0 comment Print

In re Foods and Inns Limited (GST AAAR Andhra Pradesh) The ‘Mango Pulp / Puree’ is classifiable under Tariff Item 0804 50 40 and chargeable to GST @ 18% as per entry No.453 of Schedule III in Notification No. 1/2017 – Central Tax (Rate) Dated 28.06.2017. FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR […]

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