The Notification No. 47 dated 08.02.2020 is amended to the extent that the items specified under Serial No. 1 to 10 above are allowed freely for export. However, export of all other Personal Protection Equipment including N-95 masks or other items not specified in the exceptions above, shall remain Prohibited.
This Court does not find any substance in the arguments of the petitioner, when they say that the investigation and the proceedings now initiated is one, which hit by Section 6(2)(1)(b) of the CGST Act of 2017. What has also to be appreciated is the fact that there is a clear distinction between a proceeding drawn for the demand of tax evaded by the petitioner-establishment and the investigation be conducted by the Department of the DG, GST Intelligence Wings in respect of an offence committed by an establishment by way of using bogus and fake invoices and illegally availing ITCs, which the petitioner-establishment otherwise was ineligible.
UHT Sterilized Flavoured Milk marketed under the brand name ‘Britannia Winkin’ Cow Thick Shake’ by the applicant is not classifiable under the Tariff heading ‘0402 /0404 but classifiable under CTH 22029930.
In re Halliburton Offshore Services Inc. (Drill Bits) (GST AAR Andhra Pradesh) In view of the submission made by the applicant we find that the basic issue before us is whether the import of drill bits for supply to ONGC at its location in India on consumption basis involves two supplies namely, Import into India […]
Paramjeet Rathee Vs Supertech Limited (NAA) The Applicant No. 1 has further contended that while calculating profiteering, the DGAP has not considered the type of sale consideration i.e. Subvention Plan or CLP Plan, pre-GST impact of ITC on cost, Cost Sheet Proforma for Goods/Services pre-GST and post-GST, Summary of purchased materials/imputs versus Construction Stages and […]
Representations have been received from Life Insurance Companies to allow them to offer indemnity products as well. 1. In order to examine the feasibility of allowing life insurers offer indemnity based health policies, the competent Authority has decided to set up a committee with the following members:
MAN Trucks India Pvt. Ltd. Vs CCE (CESTAT Delhi) In a case where the assessee had exported goods to sister concern who in turn had sold them to buyers there, with the foreign importer being responsible for providing after sales services, CESTAT Delhi has held that the discount given in consideration for non-provision of warranty […]
Recently Mr. Somu Naga Chandra has sought for Certain Information under RTI Act from ICAI regarding number of application received for inspection, Verification or issue of certified copies for CA Final Examination held in May, 2018, November, 2018 and May, 2019 under Normal ICAI Provisions and under RTI Law. He specifically asked the details of […]
In re Ocean Sparkle Limited (GST AAR Andhra Pradesh) Basic issue before AAR is whether the Tug Jupiter that the Applicant has let out under a charter for 730 days (with an option to extend the contract one year more) is classifiable under SAC 996602 as ‘Rental Services of water vessels including passenger vessels, freight […]
In re Shilpa Medicare Limited (GST AAR Andhra Pradesh) From the record we find that the business of the applicant i.e., Shilpa Medicare Limited of Andhra Pradesh unit, as a whole along with the capital assets is being transferred as going concern to Shilpa Medicare Limited of Karnataka Unit for a monetary consideration. The applicant […]
