Special Economic Zone (SEZ) unit a designated duty-free enclave and is treated as foreign territory for trade operations, duties and tariffs. Since introduction of SEZ scheme in India, the Government have been provided the beneficial provisions in SEZ Acts and SEZ Rules for duty free procurement of goods from the abroad as import as well […]
Every walk of human life needs self-discipline in the like manner every judicial decision should be based on judicial discipline. The judicial discipline is a vital factor in adjudication proceedings. The adjudicating authorities should be bound by the precedent judgments of the higher authorities in the identical cases. Then only the judicial decision would be […]
Liability of GST on Maintenance Charges Collected by a Residence Welfare Association – An Overview Residence Welfare Association is a voluntary group has been formed by members of a Housing Society. A residence welfare Association is a collective body of persons, who stay in a residential co-operative society. The object of Housing Society is to […]
CBIC has taken various steps which have had the impact of reducing the dwell time as well as bringing down the logistics cost of EXIM clearances. One of the flagship initiatives in this regard has been the Direct Port Delivery (DPD) of containers to the importers thus obviating the need of routing the clearance through […]
‘Health care services’ means the providing medicine, medical or surgical treatment, nursing, hospital , dental service, complementary health services , ambulance services for patient transportation or for any other services relating to sickness or personal injury and providing services for the purposes of preventing, alleviating, curing or healing human illness, physical disability or injury. As […]
The admissibility of input tax credit is not free from controversies under GST like pre-GST regime. There are many cases where Orders passed by the Advance Ruling Authority as well as Appellate Authority for Advance Ruling in the favour of the department and only few orders are in the favour of the assessees.
A writ is a formal written order or direction that the Court issues which is to be obeyed by the authority or person to whom it is issued. A person appealing before the Hon’ble Supreme Court and High Courts for issuance of a direction for grant of immediate relief is called Writ petition.
Chapter 3 of the FTP 2015-20 contains the provision of Status Holder. Status Holders are business leaders who have excelled in international trade and have successfully contributed to country’s foreign trade. Status Holders are expected to not only contribute towards India’s exports but also provide guidance and handholding to new entrepreneurs. The unique Provision has […]
Export promotion schemes under Foreign Trade Policy provides promotional measures to boost India’s exports with the objective to offset infrastructural inefficiencies and associated costs involved to provide exporters a level playing field. The Ministry of Commerce & Industry, Government of India is the overall in-charge of Foreign Trade in India. The office of the Director […]
Article explains about Advance Ruling Under GST, Authority for Advance Ruling (AAR), Constitution of Authority for Advance Ruling under GST, Constitution of Appellate Authority for Advance Ruling (AAAR) under GST, Scope of Advance Rulings under GST, Qualification and appointment of members of the Authority for Advance Ruling, Applicability of Advance Ruling, Time period of Validity […]
