Any Services provided by way of job work in relation to Textile Manufacturing classifiable under Service Tax Code 998821 will attract GST @ 5%.
Pending proceeding relating to voluntary winding up.- All proceedings relating to voluntary winding up of a company where notice of the resolution by advertisement has been given under sub-section (1) of section 485 of the Act but the company has not been dissolved before the 1st day of April, 2017 shall continue to be dealt with in accordance with provisions of the Act.
Procedure of intimating AADHAAR number to Income Tax Department by Permanent Account Number (PAN) holder and quoting of the same in PAN applications in compliance of Section 139AA of Income Tax Act.
GST would be implemented from 1st July, 2017. It is proposed to wind up Large Taxpayer Units (LTUs) in the new regime as the concept of state wise registration applies in GST. In this regard, reference has been received on the issue of handling of legacy work of the present LTUs in the GST regime.
Central Government fixes the rate of interest per annum, for the purposes of the sections as specified in column (2) of the Table below, as mentioned in the corresponding entry in column (3) of the said Table.
Govt hereby notifies that a registered person having annual turnover in the preceding financial year as specified in column (2) of the Table below shall mention the digits of Harmonised System of Nomenclature (HSN) Codes, as specified in the corresponding entry in column (3) of the said Table, in a tax invoice issued by such person under the said rules.
To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator
The Central Goods and Services Tax Rules, 2017, for carrying out the provisions specified in section 20 of the Integrated Goods and Services Tax Act, 2017 shall, so far as may be, apply in relation to integrated tax as they apply in relation to central tax.
Central Government hereby appoints 1st day of July, 2017, as date on which provisions of sections 4 to 13, 16 to 19, 21, 23 to 25 of Integrated Goods and Services Tax Act, 2017, shall come into force.
Specialised agencies entitled to claim a refund of taxes paid on notified supplies of goods or services or both received by them under IGST Act
