Issue that is raised before us by the applicant is whether the inputs mentioned in Annexure B of the application, which are used for constructing the warships and submarines are forming parts of such warships/submarines and therefore chargeable to reduced tax @ 5% under Sr.No.252 of Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.
In re Compo Advice India Private Limited (GST AAR Maharashtra) Whether under which HSN Code our Product Disc Brake Pads to be classified under 6813 or under 8708 as there are different rate charged in both code? The Product i.e. Disc Brake Pads falls under chapter heading 8708 and would be liable to tax @ […]
In re Shree Construction (GST AAR Maharashtra) Q. No. 1 : What Tax rate to be charged by the sub contractor to main contractor on Works Contract Services ( WCS) pertaining to railways original works contract? Answer : The tax rate to be charged by the sub-contractor to the main contractor would be @ 6% […]
In re M/s. North American Coal Corporation India Private limited (GST AAR Maharashtra) 1. Whether liquidated damages that may be awarded to the Applicant by the International Chamber of Commerce (“ICC”) qualifies as a ‘supply’ under the Goods and Services Tax (“GST”) law, thereby attracting the levy of GST ? Answer – The consideration that […]
In re YKK India Private Limited (GST AAR Haryana) 1. The applicant is not eligible to take input tax credit on:- a. GST charged by the Contractor for hiring of buses for transportation of employees. b. GST charged by the Contractor for hiring of cars for transportation of employees? 2. The restriction on ‘Rent a Cab’ […]
Competition Commission of India (CCI) issues order against South Asia LPG Company Pvt. Ltd. (SALPG) for abuse of dominant position for terminalling services at Visakhapatnam Port; imposes penalty of Rs. 19.07 crore on SALPG.
Sports Broadcasters. Vs. Essel Shyam Communication Limited & others (CCI) CCI passes order under Lesser Penalty Provisions against broadcasting service providers for rigging bids in tenders by Sports Broadcasters This case was taken up by Competition Commission of India (‘CCI’) suo motu under Section 19 of the Competition Act, 2002 (‘the Act’) based on the […]
This appeal filed by the assessee is directed against the order of Ld. CIT (Appeals) – 18, Kolkata dated 15.04.2016 and the solitary issue involved therein relates to the disallowance of Rs. 5,00,000/- made by the A.O. and confirmed by the Ld. CIT(A) on account of penalty charges paid to Insurance Regularly and Development Authority (IRDA).
Ld. CIT(A) erred in treating the income offered by the assessee under the head income from capital gains as against under the head income from other sources as assessed by the Assessing Officer treating the same as income from undisclosed sources.
Nalini Chidambaram Vs Directorate of Enforcement (Madras High Court) It is an admitted fact that initially the appellant was permitted to appear through the authorised agent. The impugned notice was issued on finding certain new facts and contradiction in the statements given, which could not be satisfactorily explained by the authorised agent. The appellant has been rendering a professional service by travelling extensively throughout the country. While doing so, the question of determination of sex did not stand in any way. However, for appearing before an authority, which is mandated by law, she seeks protective discrimination as a […]
