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Aerated water manufacturers cannot opt for GST composition scheme

September 30, 2019 10701 Views 0 comment Print

CBIC amends notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme vide Notification No. 43/2019-Central Tax dated 30 September, 2019. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 43/2019-Central Tax New Delhi, the 30 September, 2019 G.S.R. 729(E).- In exercise […]

Resale of food & bakery products not fall under restaurant services: AAR

September 30, 2019 17394 Views 0 comment Print

Restaurant is a place of business where food is prepared in the premises and served based on the orders received from the customer. In the instant case it is a bakery, where ready to eat items are sold and mere facility is provided to have it from the shop.

Setting up of data centres involving transfer of property in goods is Works Contract

September 30, 2019 3825 Views 0 comment Print

Applicant has entered into a contract for carrying out the various listed activities leading to erection, fitting out, renovation and commissioning of data centres. The contract also involves transfer of property in goods. It is therefore opined that the proposed activities of the applicant are covered under the definition of Works Contract.

EPC contract to set-up solar power plant till 31.12.2018 is works contract: AAR Karnataka

September 30, 2019 4296 Views 0 comment Print

Whether in case of separate contracts for supply of goods and services for a solar power plant, there would be separate taxability of goods as ‘Solar Power Generating System’ at 5% and services at 18%.

TMA for Specified Agriculture Products- Amendments in Aayat Niryat Form

September 30, 2019 924 Views 0 comment Print

Director General of Foreign Trade hereby makes the following amendments in the Aayat Niryat Form-7(A)A of Chapter 7(A) of Handbook of Procedures 2015-20

Govt prohibits Export of all varieties of onions

September 29, 2019 840 Views 0 comment Print

Central Government hereby makes the following amendment with immediate effect on the export policy of Onions for the item description at Serial Numbers 51 & 52 of Chapter 7 of Schedule 2 of ITC (HS) classification of Export & Import Items.

Online GST refund processing and single authority disbursement : Advisory

September 28, 2019 12096 Views 0 comment Print

Online processing of refund applications and single authority disbursement implemented The online processing of refund applications and single authority disbursement has been implemented. The taxpayers are advised to take note of the following changes: Refund applications filed by the taxpayers in RFD-01 form shall be processed electronically/ online by the tax-officer and all communications between […]

Notification No. 39/2019-Customs (ADD), Dated: 28.09.2019

September 28, 2019 1236 Views 0 comment Print

Notification No. 39/2019-Customs (ADD)– seeks to rescind Notification No. 23/2013-Customs(ADD) dated 10th October, 2013. GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE Notification No. 39/2019-Customs (ADD) New Delhi, the 28th September, 2019 G.S.R. 696(E).– Whereas in the matter of ‘Ductile iron pipes’ (hereinafter referred to as the subject goods) falling under tariff items 7303 00 […]

Mere surplus does not mean that assessee exists for profit

September 27, 2019 2427 Views 0 comment Print

Director of Income Tax (E) Vs Gujarat Cricket Association (Gujarat High Court) Merely because the Association puts up tickets of the international cricket matches for sale and earns some profit out of the same, it would not lose its character of having been established for a charitable purpose. It is also important to note that […]

Value Addition Norms to avail duty exemption in Gem & Jewellery

September 27, 2019 5172 Views 0 comment Print

It is clarified that for the purpose of value addition, inputs in ‘B’ in para 4.38 mean duty free (either on advance or replenishment basis)gold/silver/platinum content in the export product plus the admissible wastage.

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