In re Santhosh Distributors Kottayam (GST AAAR Kerala) 1. Whether the discount provided by the M/s Castrol to their dealers through the appellant attracts any tax under GST ? Yes, the additional discount reimbursed by M/s Castrol, is liable to be added to the consideration payable by the customers or dealers to the appellant. The […]
Parveen Jain Vs Directorate of GST Intelligence (Rohtak Court) In this case the firms which played vital role in issuance of fake invoices are registered at New Delhi. The complainant department has not shown so far that the six firms located at Rohtak (mentioned in Para no 3 of Reply) or their proprietors have been […]
Tele: 25683476 Central Organisation ECHS Integrated HQ of MoD (Army) Adjutant General’s Branch Thimayya Marg Near Gopinath Circle Delhi Cantt-110010 01 Mar 2021 B/49762/AG/ECHS/2021 IHQ of MoD (Navy)/Dir ECHS (N) Air HQ (VB)/DPS HQ Southern Command (A/ECHS) HQ Eastern Command (A/ECHS) HQ Western Command (A/ECHS) HQ Central Command (A/ECHS) HQ Northern Command (A/ECHS) HQ South […]
Certain misgivings are being raised regarding Rule 16 under Part III of the rules which mention that in a case of emergency nature, interim blocking directions may be issued by the Secretary, Ministry of Information and Broadcasting.
The Institute of Cost Accountants of India has compiled Various Upcoming Important Due Date which includes due dates of Annual – Updation of Udyam Registration, Updation of GSTN in Udyam Registration, Migration of UAM/EM Part-II to Udyam Registration, Annual Updation of Import Export Code (IEC), Opt in GST Composition Scheme, Linking of PAN card with […]
State Of Karnataka Vs Deccan Mining Syndicate Pvt. Ltd. (Karnataka High Court) The prescribed authority in order dated 31.03.2016 accepted the books of accounts in entirety, which was produced by the respondent. The prescribed authority before passing the order dated 31.03.2016 has not conducted any independent enquiry and has not noted any other material which […]
In re Crux Biotech India Pvt Ltd. (GST AAR Andhra Pradesh) Q. What is the accurate HSN Code under GST tax slabs for Distillery Dry Grains Soluble (DDGS) and Distillery Wet Grains Soluble (DWGS) (Cattle feed)? The Contention of the applicant is that, earlier Central Excise Duty was paid at NIL rate under CETA 2309 […]
In re Ce Chem Pharmaceuticals Pvt Ltd (GST AAR Karnataka) Whether Isopropyl rubbing alcohol IP and Chlorhexidine Gluconate and Isopropyl Alcohol solution are to be classified under Chapter Heading 3004 attracting 12% GST, and if not, what would be the appropriate classification and justification for such classification. Isopropyl rubbing alcohol IP and Chlorhexidine Gluconate & […]
In re Chennai Metropolitan Water Supply and Sewerage Board (GST AAR Tamil Nadu) An applicant can seek an Advance Ruling only in relation to supply of goods or services or both undertaken or proposed to be undertaken by them. Further, as per Section 103(1) of the GST Act, the ruling is binding only on the […]
(1) This Order may be called the Safety Glass (Quality Control) Amendment Order, 2021. (2) It shall come into force on the date of its publication in the Official Gazette.