In case of services provided by the Government or local authority to any business entity, the point of taxation shall be the earlier of the dates on which, – (a) any payment, part or full, in respect of such service becomes due, as specified in the invoice, bill, challan or any other document issued by the Government or local authority demanding such payment; or (b) payment for such services is made.
Service Tax (Determination of Value) Rules, 2006 shall not apply to any service provided by Government or a local authority to a business entity where payment for such service is allowed to be deferred on payment of interest or any other consideration
55. Services provided by Government or a local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate; 56. Services provided by Government or a local authority where the gross amount charged for such services does not exceed Rs. 5000/- :
Those rules may be called the Delhi Value Added Tax (Amendment) Rules, 2016. In Form DVAT 16- Transmit (i) quarter wise and invoice wise Purchase and Sales data maintained In Form DVAT-30 and 31 OR (II) quarter wise and dealer wise summary of purchase and sales In Annexure-2A and 2B appended to this Form.
Delhi Value Added Tax (Amendment) Rules, 2016- Transmit (i) quarter wise and invoice wise Purchase and Sales data maintained in Form DVAT-30 and 31 OR (ii) quarter wisp and dealer wise summary of purchase and sales in Annexure-2A and 2B appended to Form. Purchase/Sale made from un-registered dealers may be entered in one row for a quarter.
G.S.R. 414(E).–In exercise of the powers conferred by sub-section (1) read with clause (k) and clause (m) of sub-section (2) of section 59 read with section 44 of the Lokpal and Lokayuktas Act, 2013 (1 of 2014), the Central Government hereby makes the following rules further to amend the Public Servants (Furnishing of Information and Annual Return of Assets and Liabilities and the Limits for Exemption of Assets in Filing Returns) Rules, 2014
e-commerce means buying and selling of goods and services including digital products, conducted over digital and electronic network. For the purposes of merchandise Exports from India Scheme (MEIS) e-commerce shall mean the export of goods hosted on a website accessible through the internet to a purchaser.
Initiation of anti-dumping investigation concerning imports of Hot-rolled flat products of alloy or non-alloy steel in coils of a width upto 2100mm and thickness upto 25mm and Hot-rolled flat products of alloy or non-alloy steel not in coils (commonly known as sheets and plates) of a width upto 4950 mm and thickness upto 150mm, originating in or exported from China PR, Japan, Russia, Korea RP, Brazil and Indonesia.
Central Government, with immediate effect, hereby makes the following amendments in Schedule-2 (Export Policy) of ITC HS) Classification of Export and Import Items, as amended from time to time : -(a) Export to European Union is permitted subject to registration with APEDA, the designated Competent Authority
(i) The sole objective of the approved Scientific Research Association shall be to undertake scientific research; (ii) The approved organization shall carry out scientific research by itself;
