The spirit of ‘Team CBIC’ must continue and with Shri Vivek Johri as the Chairman of CBIC, the department is in very capable hands. He is a person with vision and clarity of thought. A bold leader who will lead from the front. I foresee the role of CBIC expanding to new areas, under him, in times to come.
List of Manufacturers / Units of NP / NPK, who can freely export their own manufactures subject to the conditions, have been amended by adding the name of M/s Universal Crop Protection to the list of existing entries. MINISTRY OF COMMERCE AND INDUSTRY (Department of Commerce) (DIRECTORATE GENERAL OF FOREIGN TRADE) New Delhi, the 29th […]
ACIT Vs e4e Business Solutions India Pvt. Ltd. (ITAT Bangalore) TPO should choose the internal comparable in controlled transaction as against an external comparable The underlying object behind computing ALP of an international transaction is to find out the profits which such enterprise would have earned if the transaction had been with some third party […]
In re Pavan Ventures (GST AAR Karnataka) a. The firm supplies food in a day out package along with sports and adventure activities, whether it constitutes mixed supply? If yes, what is the rate of GST? b. If services provided on a day out package along with food, what is the GST rate? Or can […]
In re Bank Note Paper Mill India Pvt. Ltd (GST AAR Karnataka) a. Applicability of GST on Liquidated damages for delay in supply as penalty (this is in nature of penalty) b. Applicability of GST on Liquidated damages for compensation of extra cost on account of default from the supplier (this is in the nature […]
In re Johnson Lifts Pvt. Ltd (GST AAR Karnataka) Whether Sl.No.3(v)(b) of Notification 11/2017-CT(Rate)-6% CGST is available, when- (a) Such building consists of more than one residential unit and falls under the definition of ‘residential complex’ But the Applicant, vide their letter dated 26.08.2021, informed this authority that they withdraw their application, filed for advance […]
In re Metalex Steel Strips Pvt.Ltd (GST AAR Karnataka) We do job work of slitting, cut to length and matt finishing of stainless steel sheets with HSN code 9988. Further above type of job work what value to be mentioned in e-way bill whether goods value or job work charges only. But the applicant, vide […]
So-Hum Trading Company Vs Commissioner of Customs (CESTAT Kolkata) We find that the Appellant was not availing any benefit in terms of the Exemption Notification and there was no occasion for confiscation of the live goods under Bill of Entry No.2321708 dated 05.07.2017 as the letter dated 16.07.2017 shows that the Country of Origin Certificate […]
Premprakash Bansal Vs State of Maharashtra (Bombay High Court) Heard learned Counsel for the parties. 2. Apprehending arrest in Crime No. 0178 of 2021 registered with APMC Police Station, Navi Mumbai for the offences punishable under Section 420, 406 and 34 of the I.P.C, Applicant seeks pre-arrest bail. 3. On 10th August, 2021, this Court declined […]
Traco Cable Company Ltd. Vs Commissioner of Respondent Central Excise (CESTAT Bangalore) The first question as to whether the supplementary invoices relate to the date of original clearance or the date on which the supplementary invoice was raised has been decided by the Supreme Court in Steel Authority of India. Accordingly, interest under Section 11AB […]
