Reference the implementation of TRQs under India-UAE CEPA, Annexure-IV of Appendix-2A has been revised wherein traders have been allowed to import under TRQs for all tariff lines except 7108. TRQs already issued in FY 2022-23 under tariff head 7108 may be revalidated till 31.03.2023. Validity of TRQs under tariff head 7108 to be issued for […]
In re Indian Hume Pipe Company Ltd. (GST AAR Uttar Pradesh) Question a- Whether the supply of Services by the Applicant to M/s. UTTAR PRADESH JAL NIGAM is covered by Notification No. 15/2021 Central Tax (Rate), dated 18th November, 2021 r/w. Notification No.22/2021- Central Tax (Rate), dated 31st December, 2021. Answer a- Answered in negative. Question b- If […]
CBDT notifies Ontario Inc. as pension fund – section 10(23FE) vide Notification No. 128/2022-Income-Tax, Dated: 28.12.2022. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAX) New Delhi, Notification No. 128/2022/Income-Tax | Dated: 28th December, 2022 S.O. 6103(E) —In exercise of the powers conferred by sub-clause (iv) of clause (c) of the Explanation 1 […]
CBIC imposes ADD on Semi Finished Ophthalmic Lenses imported from China PR for a period of five years vide Notification No. 32/2022-Customs (ADD) | Dated: 27th December, 2022. MINISTRY OF FINANCE (Department of Revenue) New Delhi Notification No. 32/2022-Customs (ADD) | Dated: 27th December, 2022 G.S.R. 905(E).—Whereas in the matter of semi-finished Ophthalmic Lenses’ (hereinafter […]
J M Huber India Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) Commission Agent Service provided to foreign based entity for promoting/marketing their goods in India on consideration the activity of the Indian agent providing promotion/marketing, technical support, installation, commission, etc. for sale of goods of foreign based entities in India on commission basis amounts […]
Trenching pipeline installed partly in SEZ and partly outside but for use in operation of the SEZ is admissible and the refund of the same is clearly admissible.
HC held that it is clear that there is no record to suggest that the procedure contemplated u/s 148A of the Act were followed before issuing notice under Section 148
Notice under Section 148 of the Act pertaining to the Assessment Year (AY) 2013-14 was issued on 30th March 2021, i.e., prior to 1st April 2021. Also, it was beyond the period of six years after the expiry of the AY in question
RBI had operationalised the Central Payments Fraud Information Registry (CPFIR) in March 2020 with reporting of payment frauds by scheduled commercial banks and non-bank Prepaid Payment Instrument (PPI) issuers.
Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017 – Notification No. 27/2022- Central Tax | Dated: 26.12.2022 MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 27/2022- Central Tax | Dated: the 26th December, 2022 G.S.R. 903(E).—In pursuance of the powers conferred by sub-rule (4B) of […]
