Commissioner of Central Goods & Service Tax Vs Dalmia Cement (Bharat) Ltd. (CESTAT Delhi) Having considered the rival contentions, I hold that once the four companies have become one, by merger, under operation of law w.e.f. 01.01.2015, as per order of the competent Court, the transactions between them during the effective date and the date […]
The Code of Conduct in the IP Regulations is the grund norm which all IPs are to follow in letter and spirit. Clause 22 of the Code of Conduct provides that an IP must refrain from accepting too many assignments as he may be unable to devote adequate time to each assignment. The processes under […]
In complaints where Respondent (s) do not file the convenience document set, then it shall be presumed that the Respondent (s) do not have any additional documents to rely upon, then the documents submitted along with the affidav it-in-reply, if filed, and the hearing of the complaint shall be taken up for final hearing.
Whether GST leviable on supply of materials and labour charges incurred during the warranty period, free of cost? The provision of material and labour during warranty period without consideration (free of cost) does not come under the purview of supply in terms of Section 7 of the CGST Act, 2017 and no GST is leviable in such free of cost replacements/ labour services.
In re Hindustan Agencies (GST AAR Karnataka) i. Whether the applicant is entitled to collect GST on Supply of services which pertains to selling of agricultural produce as per APMC Act? The applicant is liable to collect CGST @ 9% and KGST @ 9% on supply of services relating to sale or purchase of rice. […]
These regulations may be called the Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) (Third Amendment) Regulations, 2021. 2. They shall come into force on the date of their publication in the Official Gazette.
Seeks to impose ADD on Certain Flat rolled Products of Aluminium originating in or exported from China PR for a period of 5 years vide Notification No. 68/2021-Customs (ADD) Dated: 6th December, 2021. MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 6th December, 2021 Notification No. 68/2021-Customs (ADD) G.S.R. 847(E).—Whereas in the matter […]
Uptick in gross GST receipts has continued and GST collections for the month of November, 2021 stood at Rs. 1,31,526 crore. This is a welcome signal of a reviving economy. It is the second highest collection for a month since the introduction of GST and is 25% higher than the corresponding period for the last year.
In re Dr. Willmar Schwabe (I) Private Limited (GST AAR Uttar Pradesh) Q-1 Whether ITC is available to the Applicant on GST charged by service provider on hiring of bus, having seating Capacity of more than thirteen person for transportation of employees to & from workplace. Ans-1 ITC is available to the Applicant only after […]
KSE Electricals Pvt. Ltd. Vs Project Director, Bangladesh Rural Electrification Board And Anr (Calcutta High Court) In contemporary business, trade and commercial transactions, both domestic and international, significant complexities are involved; for instance spatial distance between counterparties who engage in such commercial transactions. As such, it is often very difficult and challenging to approximately assess […]
