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 […]
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.
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.
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%.
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
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 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)– 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 […]
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 […]
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.