1. Epidemic Disease (Amendment) Ordinance 2020 for Protection of Members of Healthcare Service During the current COVID- 19 pandemic, members of healthcare services have been subjected to stigmatization and ostracization and have been targeted and attacked by miscreants, thereby obstructing them from doing their duties. While this has deeply hurt their morale, at the same […]
This is to inform you that Ministry of MSME, Government of India has come out with Standard Operating Procedure (SOP) for MSMEs at work place to be followed in view of COVID-19 in English and Hindi. For any clarification on SOP, order dated 15.04.2020 issued by Ministry of Home Affairs, Government of India, may kindly be […]
Principle of, a mutual Will coming into effect and binding also the testator who may still be alive, on the death of one of the two testators, is well enshrined in the Indian Law.
Mohd. Asif Naseer Vs West Watch Company (Supreme Court) It may be so that mere receipt of notice having been sent under certificate of posting, in itself, may not be sufficient proof of service, but if the same is coupled with other facts and circumstances which go to show that the party had notice, the […]
Learned counsel for the petitioner was contacted through video conferencing he was found to be wearing Baniyan. This court has already observed that during this penadamic where court functioning is being done through video conferencing, lawyers must appear in proper uniform. Even through video conferencing a dacoram of the court is required to be maintained.
In re INVENTAA LED Lights Private Limited (GST AAR Tamilnadu) What is the applicable GST Tariff code and GST rate for the supply of patent-applied LED stem (long bulb) with fittings when both are manufactured in the applicant’s factory and supplied as a single unit? Supply of ‘LED stem (long bulb) i:e. outdoor lighting fixtures […]
In re Rajesh Rama Varma (GST AAR Tamilnadu) In the instant case, the applicant provides IT software related consulting services in the area of Oracle ERP w.r.t Oracle Financials to Doyen for a consultancy fee laid down in the consultancy agreement. Therefore, the said activity satisfies the conditions of Section 7(1)(a) and is a supply […]
In re Ideal Industrial Synergy Solutions Private Limited (GST AAR Karnataka) Whether selling of religious books attracts GST? If taxable, what would be the rate of GST and HSN Code & If exempted, the category of exempted goods and HSN Code? The supply of books by the applicant to the religious schools are supply of […]
In re DKMS BMST Foundation India (GST AAR Karnataka) 1. The services of HLA Typing received by DKMS BMST Foundation India from the overseas laboratory is covered under the definition of “health care services by a clinical establishment” and thereby is exempted from IGST leviable thereon and accordingly not taxable in the hands of the […]
In re San Engineering & Locomotive Company Ltd. (GST AAR Karnataka) Whether the supply of powerpacks, freight and insurance service and commissioning/ installation services as per the Purchase Order 08/16/2730/1838/f dated 05.11.2016 has to be treated as “Composite Supply” as defined in section 2(30) of CGST Act, 2017 read with section 8(a) of CGST Act, […]
