In re Ms Techno Tradings and Services Pvt. Ltd. (GST AAR Kerala) i) As per the Notification No.01/2017 Central Tax (Rate) dated 28/06/2017 Marine Diesel Engine falling under TSH 8408 of Customs Tariff Act, 1975, as adopted to GST, attracts 28% IGST (14% CGST+14% SGST) as per Serial No.115 of Schedule IV is correct or […]
In re Suresh.G. M/s. Govind Traders (GST AAR Kerala) 01. What is the HSN code applicable to sun-cured ‘Tobacco leaves’ known in Kerala as ‘Kannipukayila’ purchased from farmers of Puliyampatti areas of Tamil Nadu used only for chewing by consumers in Kerala? Sun-cured tobacco leaves comes under the HSN Code 2401. 02. What is the […]
MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 28th February, 2019 CORRIGENDA In the BANNING OF UNREGULATED DEPOSIT SCHEMES ORDINANCE, 2019 (No. 07 OF 2019) as published in the Gazette of India, Extraordinary, Part 11, Section 1, Issue No. 13, dated the 213‘ February, 2019,— Page No. Line(s) No. For Read 28 – “The […]
No. EDI/ Misc.-51/2014/JNCH Date: 01.03.2019 PUBLIC NOTICE NO. 23/2019-DGFT Sub: Entity Registration and Approval under new Sea Manifest Regulations – reg. The new Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018 notified vide Board’s Notification 38/2018 – Cus (N.T.), dated 11.05.2018 will come into force shortly. 2. As a first step, the various stakeholders, from […]
Introduction The purpose of this Guidance Note on Compilation Engagements by a Cost Accountant is to provide guidance on the cost accountant’s professional responsibilities to compile cost statements and the form and content of the report, the cost accountant issues in connection with such compilation engagement. Objective of Compilation Engagement (i) The objective of a […]
Dinesh Textiles Vs Commissioner of Central Excise, Customs and Service Tax (Supreme Court) Noting that Central Excise Rule 12B and the notification talked about ‘aggregate value’ of clearances of job worker, the Supreme Court has held that assessee manufacturing textiles through job workers would be liable once aggregate value crossed the threshold. The Apex Court […]
Tariff Notification No. 18/2019-Customs (N.T.) in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver- Reg Government of India Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 18/2019-CUSTOMS (N.T.) New Delhi, Dated: 28th February, 2019 9 Phalguna, 1940 (SAKA) S.O. […]
Regional Provident Fund Commissioner Vs. Vivekananda Vidyamandir and Others (Supreme Court) Basic wage, would not ipsofacto take within its ambit the salary breakup structure to hold it liable for provident fund deductions when it was paid as special incentive or production bonus given to more meritorious workmen who put in extra output which has a […]
Central Government hereby notifies following persons who may file an application for initiating corporate insolvency resolution process against a corporate debtor before the Adjudicating Authority, on behalf of the financial creditor: –
Explore the judgment by ITAT Hyderabad in Apna Incable Broad Band Services Pvt. Ltd. Vs DCIT, addressing depreciation on network rights and technical service fee disallowance.
