In re M/s. Kondody Autocraft (India) Pvt. Ltd. (GST AAR Kerala) i) Whether the activity of Bus Oody Building on job work basis, on the chassis supplied by the customer, is supply of goods Cr: supply of service? The activity of Bus Body Building on job work basis, on the chassis supplied by the customer, […]
In re S. B. Reshellers Pvt. Ltd. (GST AAR Mahashtra) Question 1):- The activity of converting the bare shaft/beams supplied by the customer into ready to use sugar mill roller (by using one’s own raw material) will be treatable as supply of goods or will be treatable as supply of service? Answer: – The activity […]
M/s Polycab Wires Pvt. Ltd. – Applicability of GST and eligibility of ITC with respect to goods provided free of cost for flood affected people and KSEB
Exposure Draft of Standard on Internal Audit (SIA) 370,Reporting Results to Management (Comments to be received by March 28, 2019) – (27-02-2019) The Internal Audit Standards Board of The Institute of Chartered Accountants of India (ICAI) invites comments on Standard on Internal Audit (SIA) 370, Reporting Results to Management. Comments are most helpful if they […]
Exposure Draft of Standard on Internal Audit (SIA) 360, Communication with Management (Comments to be received by March 28, 2019) – (27-02-2019) The Internal Audit Standards Board of The Institute of Chartered Accountants of India (ICAI) invites comments on Standard on Internal Audit (SIA) 360, Communication with Management. Comments are most helpful if they indicate […]
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 […]
