In re Medreich Limited (GST AAR Karnataka) AAR observed on examination of the records that the issues/questions raised by the applicant in the instant application have already been taken up by the audit team, in the case of applicant under the provisions of the CGST Act 2017. From the audit report mentioned supra it is […]
Determination of place of supply is not covered under any of the clauses (a) to (g) of Section 97(2) of the CGST Act 2017. Further, the use of term ‘shall’, is an imperative command restricting the scope of advance ruling only to the questions enumerated in the said sub-section. Thus, to answer the question relating to determination of place of supply, is beyond the scope of advance ruling. This authority, therefore, cannot answer the first question in the application.
In re Keysight Technologies India Pvt. Ltd. (GST AAR Karnataka) The Notification No.45/2017-Central Tax (Rate) dated 14.11.2017 and Notification No.45/2017-Central Tax (Rate) dated 14.11.2017 stipulates the rate of CGST / IGST @ 5%, if the goods of computer software is supplied to public funded research institutions subject to fulfillment of the conditions prescribed under column […]
On a review, it has been decided that the guidelines on LEI stand extended to Primary (Urban) Co-operative Banks (UCBs) and Non-Banking Financial Companies (NBFCs).
Pension Fund Regulatory and Development Authority (PFRDA) CIRCULAR No. CIR No.: PFRDA/2022/08/SUP-CRA/02 | Dated: 21 April 2022 To, Prospective APY Subscribers, APY-SPs & other stake holders for information Subject: eAPY – Ease of onboarding through Aadhaar The Government of India introduced Atal Pension Yojana (APY) for a pension inclusive society wherein every Indian Citizen who […]
In re Star motors & Other 27 Applicants (MVAT AAR Maharashtra) Q.1 Whether the One time ‘RTO Tax (Road Tax),’ required to be paid to Maharashtra Government for use of Motor Vehicle collect and paid by the dealer for the purchaser of Motor Vehicle and Insurance premium’ after registration of Motor Vehicle on the name of purchaser […]
HC observed that show cause notices, referred to above, and the impugned order are as vague as anything. The issue is now covered by the decision of this Court in the case of Aggarwal Dyeing and Printing Works vs. State of Gujarat & 2 Ors., Special Civil Application No.18860 of 2021, decided on 24.02.2022.
A member of the Institute of Cost Accountants of India in practice shall not respond to any tender issued by an organization or user of professional services in areas of services such as audit and attestation services which are exclusively reserved for Cost Accountants by a statute.
Vide Notification No. 34/2022-Income Tax, Dated: 19.04.2022 CBDT designates Court in the State of Kerala as the Special Court for the purposes of section 280A(1) of Income-tax Act, 1961 and section 84 of Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF […]
I-Tech Plast India Pvt. Ltd. Vs State Of Gujarat (Gujarat High Court) In so far as the erroneous grant of refund and return of such refund amount together with interest by the writ-applicant is concerned, the same is undisputed. That being the case, the first part of the transaction is nullified inasmuch as the amount […]
