In re S.P. Singla Constructions Pvt. Ltd. (GST AAR Punjab) Question: What is the classification of the ‘Works Contract’ services pertaining to construction, erection, commissioning and completion of ‘Bridges’ provided by the applicant as a subcontractor to the Contractors who have been awarded the construction contract pertaining to construction / widening of roads by the […]
Seeks to amend notification No. 2/2016-Customs (ADD), dated 28.01.2016, in pursuance of New Shipper Review final findings issued by DGTR vide Notification No. 34/2019-Customs (ADD) dated: 06th September, 2019. Government of India Ministry of Finance (Department of Revenue) Notification No. 34/2019-Customs (ADD) New Delhi, the 06th September, 2019 G.S.R. 640(E).- Whereas, in the matter of import […]
Amendment to Notification under MVAT Act Section 41(1) (Add Republic of Bangladesh w.e.f 01.06.2019) FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 6th September 2019. NOTIFICATION MAHARASHTRA VALUE ADDED TAX ACT, 2002. No. VAT. 1519/CR 79/Taxation-1.— In exercise of the powers conferred by sub-section (1) of section 41 of […]
Notification No. 41/2019-Customs (N.T./CAA/DRI), Dated: 06.09.2019 appointing common adjudicating authority Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Directorate of Revenue Intelligence Notification No. 41/2019-Customs (N.T./CAA/DRI) New Delhi, dated the 06th September, 2019 S.O. 3246(E).- In pursuance of notification No. 60/2015-Customs (N.T.), published vide number G.S.R. 453(E), dated […]
As the issue of non-recording of UINs has continued even after 31 st March, 2019 it has been decided to extend the waiver given in this regard vide Circular No.63/37/2018-GST dated 14 th September, 2018 upto 31st March 2020.
Permanent Magnets Ltd. Vs DCIT (ITAT Mumbai) It has been held that the TDS statements which have been filed earlier to 01.06.2015 then no fee is leviable u/s 234E of Income Tax Act, 1961. FULL TEXT OF THE ITAT JUDGEMENT The above mentioned appeals have been filed by the assessee against the order dated 06.08.2018 […]
(1) These rules may be called the National Financial Reporting Authority (Amendment) Rules, 2019. (2) They shall come into force on the date of their publication in the Official Gazette.
The supply of artificial body parts / devices such as heart valve, artificial kidney, artificial joints, and coronary stents etc which are implanted in the body essentially by means of a surgical procedure can be classified as a composite supply where the principal supply is of healthcare services. In case of artificial body parts / devices which are worn / attached / fitted / fastened to the body for which a surgical procedure may or may not be required; the nature / taxability of supply has to be determined on a case to case basis considering the facts and circumstances of each case.
Commissioner of Customs Vs M/s. Motorola India Ltd. (Supreme Court) 3-Judge Bench of the Supreme Court has held that an appeal against the CESTAT Order, involving violation of conditions of Customs exemption notification, would lie before the High Court and not the Supreme Court. Remanding the matters back to the High Court, the Apex Court […]
Hon’ble High Court of Kerala which held that an expenditure to be incurred in future in respect of a liability that accrued during the related accounting would be eligible for a deduction.
