In re AVS Tech Building Solutions India Pvt (GST AAR Karnataka) The applicant has sought advance ruling, in their application, in respect of the question ‘Whether our supply of goods – Ready Mix Concrete (HSN Code: 38245010) is covered under definition of Continuous supply of Goods under Section 2(32) of the CGST Act 2017?’ AAR […]
In re Teamlease Education Foundation (GST AAR Karnataka) a. Whether, the Applicant is acting as a pure agent of the Industry partner to the extent of reimbursement received towards stipend paid to trainees on behalf of Industry partner as part of training agreement and therefore the said reimbursement is not chargeable to GST? The Applicant […]
In re Bharatiya Reserve Bank Note Mudran Private Limited (GST AAR Karnataka) 1. Whether ITC can be claimed on common services which are utilized for both taxable as well as exempted supplies? Ans : This question is not covered under the issues referred to in Section 97(2) of the CGST Act 2017, in respect which […]
a. Triggering of disclosure requirement due to acquisition or disposal of the shares, as the case may be, by the acquirer together with persons acting in concert (PACs). b. Triggering of disclosure requirement in case the shares are held in physical form by the acquirer and/or PACs. c. Listed companies who have not provided PAN of promoter(s) including member(s) of the promoter group to the designated depository or companies which have not appointed any depository as their designated depository.
Provided also that in case of an insured woman who is in receipt of maternity benefit and due to reason of which a shorter contribution period is available to her in the contribution period in which the maternity benefit falls, she shall be qualified to claim sickness benefit in the corresponding benefit period if the contribution in respect of her was payable for not less than half the number of days available for working in such contribution period
Ministry of Electronics and Information Technology notifies that the National e-Governance Division (NeGD) under Digital India Corporation is hereby allowed to perform Aadhaar authentication, on voluntary basis, for identification of residents in DigiLocker with effect from the date of publication of this notification in the official Gazette.
Section 67(12) of the TNGST Act 2017 states that, the Commissioner or an Officer authorised by him may cause purchase of any goods or services or both by any person authorised by him from the business premises of any taxable person, to check the issue of tax invoice or bills of supply by such taxable person and on return of goods so purchased by such officer, such taxable person or any person in charge of the business premises shall refund the amount so paid towards the goods after cancelling any tax invoice / bill of supply issued earlier.
In re Acme Holding (GST AAR Gujarat) Q1. For the Job work done during F. Y. 18-19, whether the invoice raised by the applicant considered to be a valid tax invoice as per provisions of GST law? Q2. Whether the taxpayer is rightful to recover the tax from principal supplier of goods upon issuing a […]
Live Coaching Classes (LCC Batch -5) commencing from 15th March 2022 for the Students of Intermediate Course appearing in Nov 2022 exam. The Board of Studies (A) is endeavouring and adopting best learning methodologies to reach out to students and provide quality learning & education in an incremental manner. The Board of Studies (Academic) is […]
Invitation for public comments on draft ‘IFSCA Guidance framework on Sustainable and Sustainability linked lending by financial institutions in IFSCs’ The International Financial Services Centres Authority (IFSCA) has been established as a unified regulator to develop and regulate financial products, financial services and financial institutions in the International Financial Services Centres (IFSCs) in India. As […]
