In re Profisolutions Private Limited (GST AAR Tamilnadu) Determination of the liability to pay tax on any goods or services. Whether the services provided to Head Office will attract GST Liability? Services, including the services of common employees of a person, provided by branch office to head office and vice versa, each having separate GST […]
CBIC instructions on Acceptance of Electronic Certificate of Origin (e-COO) issued under India-Japan CEPA vide Instruction No. 13/2023- Customs Dated: 31st March, 2023. F. No. 20000/3/2012-0SD (ICD) Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs International Customs Division Room No. 227 A, North Block, New Delhi ***** Instruction […]
According to provisions of law, mutation is meant for the purpose of identifying person primarily liable for payment of tax. Mutation neither creates nor extinguishes title of any of parties to property.
Siddarthini Nanda Vs ACIT (ITAT Cuttack) A perusal of the show cause notice as also the satisfaction recorded by the AO in the assessment order, clearly does not mention the specific notice issued u/s.142(1) of the Act in respect of which non-compliance the penalty has been initiated. A perusal of the assessment order in all […]
In re Seshadri Srikanth (The I.L.E.CO) (GST AAR Tamilnadu) Applicability of a notification issued under the provisions of the Act. Whether supply of scientific and technical instruments, apparatus, equipment to their customer M/S. Mahesh Value Products Pvt. Ltd. is eligible for concessional rate of GST @ 5% as per the Notification No. 45/2017-Central Tax (Rate) […]
There was a bona fide litigation going on as regards the nature of activity carried. As to whether activity carried amount to production so as to be covered under Business Auxiliary Services was a debatable issue
Oyo Hotels And Homes Private Limited Vs DCIT/ACIT (Delhi High Court) The grievance of the petitioner, which is also obvious, is that the Commissioner of Income Tax (CIT) has not dealt with its application, preferred before him, in respect of the order dated 01.02.2023 passed by the Assessing Officer (AO) under Section 220(6) of the […]
S.R. Sales Vs State Of U.P. And 3 Others (Allahabad High Court) HC find that this is a case where the authorities had proceeded merely on presumption that goods which were being transported from Birur (Karnataka) to Kanpur (U.P.) were in fact brought by the petitioner from Nagpur into the State of U.P. using two […]
Mattresses, classified by the applicant under HSN 940429, supplied by the applicant in the State of Tamil Nadu to any hostel of educational institutions in other State is liable to IGST @ 18% vide serial number 438 under Schedule III of Notification No. 1/2017 IT (Rate) dated 28.06.2017, as amended by Notification No.43/2017 IT(Rate) dated 14.11.2017.
In re KTV Health Food Pvt. Ltd. (GST AAR Tamilnadu) The Mahara Jyothi oil, which is an edible RBD Palmolein without any additives or mixture of other oils, is classifiable under 1511 90 20. FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU 1. KTV HEALTH FOOD PVT LTD, No.7/3, ARUL NAGAR SALAI, KODUNGAIYUR, […]
