In re Ms. Umax Packaging (GST AAR Rajasthan) Whether ITC of IGST paid on ‘bill to ship to’ model admissible to the applicant? M/s Umax Packaging, Jodhpur is eligible to claim the input tax credit (ITC) of IGST paid on ‘bill to ship to’ model as per the relevant provisions of Section 16 and 17 […]
Procedure for a Pilot on Transhipment of Export Cargo from Bangladesh to third countries through Land Customs Stations (LCSs) to Kolkata Port / Airport, in containers or closed bodied trucks – Reg. Circular 42/2018-Customs F.No. 550/02/2018-LC Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs North Block, New […]
GST is Goods and Simple Tax. GST is improving ease of doing business and resulting in gains to small and medium businesses. It is a matter of pride and happiness that around 48 lakh new enterprise got registered under GST in one year. Narendra Modi Prime Minister of India The very small businesses have been […]
Singh Tyres Vs State Of U.P. And Another (Allahabad High Court) From perusal of the record, we find that the goods were transported from one place to another within the State of U.P. and were accompanied by the requisite documents and requisite E-Way Bill has also been produced by the petitioner before the respondent no. 2 […]
ITO Vs Mundela Service Cooperative Bank Ltd. (ITAT Cochin) Admittedly, the assessee is primary agricultural credit society registered under the Kerala Cooperative Societies Act, 1969. The Hon’ble High Court of Kerala in the case of Chirakkal Service Co-op Bank Ltd. (supra) had held that a primary agricultural credit society, registered under the Kerala Cooperative Societies […]
The date for implementation of Track and Trace system for export of drug formulations with respect to maintaining the Parent-Child relationship in packaging levels and its uploading on Central Portal has been extended upto 01.07.2019 for both SSI and non SSI manufactured drugs.
section 26 of the Benami Act provides that the Adjudicating Authority shall not pass order after the expiry of one year from the end of the month in which the reference has been received by it from the Initiating Officer and whereas, on the date on which the Adjudicating Authority under the Benami Act shall discharge the functions under the Benami Act,
Autonomy for Central Bank, within the Framework of the RBI Act, Is an Essential and Accepted Governance Requirement: Says Government The autonomy for the Central Bank, within the framework of the RBI Act, is an essential and accepted governance requirement. Governments in India have nurtured and respected this. Both the Government and the Central Bank, […]
In re Ms Rara Udhyog (GST AAAR Rajasthan) A process must satisfy all the three conditions before being declared as the process exempted from GST vide the entries Nos. 24(i)(i)(c)and 54( c) ibid under the above notifications Nos. 11/2017-Central Tax (Rate) and 12/2017-Central Tax (Rate). Coming to the first condition, we find that the impugned […]
Government of India Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 89/2018-CUSTOMS (N.T.) New Delhi, 31st October, 2018 S.O. … (E).– In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs, […]
