In re Rossi Gear motors India Private Limited (GST AAR Tamil Nadu) Q1. Whether the Geared Motor is to be classified under 8501 or under 8483 for the purpose of payment of GST? A1. The ‘Gear Motors’ supplied by the applicant are to be classified under CTH 8501. Q2. Whether the Geared Motor can be […]
Applicability of E-way bill procedure and details to be filled in GSTR-1 are not answered as the same are not in the purview of Advance Ruling as per Section 97 of the CGST/TNGST Act 2017.
Portfolio Managers may participate in Exchange Traded Commodity Derivatives on behalf of their clients and such participation shall be in compliance with all the rules, regulations including SEBI (Portfolio Managers) Regulations, 1993 and circulars/guidelines and position limit norms as may be applicable to ‘clients’, issued by SEBI and Exchanges from time to time.
User manual for preparation and uploading of Form-I and Form-IA USER MANUAL: ONLINE SUBMISSION OF APPLICATION How do I submit an application for Settlement of Arrears of Tax, Interest, Penalty or the Late fee (hereinafter referred as “Amnesty Application” To submit an Amnesty application perform following steps: 1. Access the https://www.mahagst.gov.in The mahagst Home page […]
The service that is provided by toll operators is that of access to a road or bridge. toll charges being merely a consideration for that service. On MoRTH/ NHAI’s instructions, for the period 8-11-2016 to 1-12-2016 this service of access to a road/bridge was continued to be provided without collection of consideration from the actual user of service.
Assessee has not tendered cogent evidence to explain as to how the shares in an unknown company had jumped to an higher amount in no time when the fantastic sale price was not at all possible as there was no economic or financial basis to justify the price rise. Also, assessee failed to provide details of persons who purchased the shares. Clearly, assessee had indulged in a dubious share transaction, meant to account for undisclsoed income in the garb of long-term capital gain, therefore, such gain had to be assessed as undisclosed credit under section 68.
In re Tamil Nadu Edible Oils Private Limited (GST AAR Tamilnadu) Q. The Advance ruling sought is whether e-way bill is required for consignments pertaining to multiple invoices to multiple customers moved in the same conveyance, in which value of each invoice is less than the limits for generation of e-way bill but in aggregate, […]
In re M/s. Foxteq Services India Private Limited (GST AAR Tamilnadu) The Applicant did not furnish the documents undertook to be submitted. However, the applicant was extended an opportunity to be heard finally on 05.2019. The Authorised representatives of the applicant appeared and submitted a written letter dated 20.05.2019, requesting withdrawal of the application for […]
In re Venkatasamy Jagganathan (GST AAR Tamil Nadu) Will the profit sharing agreement between the applicant as an employee and the shareholders, attract GST in his hands? The Profit Sharing Agreement between the applicant ad various shareholders of SHA is an actionable claim and is as neither a supply of goods nor a supply of […]
DCIT (E) Vs Baroda Cricket Association (ITAT Ahmedabad) Article 20(1) of the Constitution of India provides certain protection in this regard which states that no person can be convicted for any offence except for a violation of a law in force at the time of action charged an offence, nor be subjected to a penalty […]
