Monthly Archives: March 2017

Mandatory for Hospitals to disclose cost of Coronary Stents

By | March 14, 2017

Mandatory for Hospitals to issue detailed bills to patients, separately disclosing cost of Coronary Stents State Governments and State Drug Controllers advised to exercise Powers under Para 30 of DPCO, 2013 to check artificial shortage of Stents Minister of State for Chemicals & Fertilizers, Road Transport & Highways and Shipping, Shri Mansukh L. Mandaviya, while… Read More »

Spread interest over to relevant financial years before deducting TDS – High Court to Insurance Company

By | March 14, 2017

Issue :- Insurance Company deposited with Workmen’s Compensation Commissioner Rs. 2,46,600/- after deducting, by way of TDS Rs.15,793/- original claimant filed application before the Workmen’s Compensation Commissioner with the grievance that the said amount of Rs.15,793/- could not have been deducted and he is entitled for full amount and interest as awarded by the judgment dated… Read More »

24. Appointment of Officers of SGST as proper officer in certain circumstances – Model IGST Law [ Nov 2016]

By | March 14, 2017

Model IGST Law [ Nov 2016] THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016  Section 24 Model IGST Law [ Nov 2016] [24. Appointment of Officers of SGST as proper officer in certain circumstances  The officers appointed under the SGST Acts shall, to such extent and subject to such conditions, as may be prescribed in the… Read More »

23 Appointment of officers under Integrated Goods and Services Tax Act 2016 – Model IGST Law [ Nov 2016]

By | March 14, 2017

Model IGST Law [ Nov 2016] THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016  Section 23 Model IGST Law [ Nov 2016] Appointment of officers under the Integrated Goods and Services Tax Act, 2016 (1) The Board may appoint such persons as it may think fit to be officers under the Integrated Goods and Services Tax Act,… Read More »

22 Classes of officers under Integrated Goods and Services Tax Act 2016 -Model IGST Law [ Nov 2016]

By | March 14, 2017

Model IGST Law [ Nov 2016] THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016  Section 22 Model IGST Law [ Nov 2016] CHAPTER- XI ADMINISTRATION  Classes of officers under the Integrated Goods and Services Tax Act, 2016 (1) There shall be the following classes of officers under the Integrated Goods and Services Tax Act, 2016 namely; (a)… Read More »

21 Import of services or inter-State supply of goods and/or services made on or after appointed day – Model IGST Law [ Nov 2016]

By | March 14, 2017

Model IGST Law [ Nov 2016] THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016  Section 21 Model IGST Law [ Nov 2016] CHAPTER– X TRANSITIONAL PROVISIONS  Import of services or inter-State supply of goods and/or services made on or after the appointed day  Notwithstanding anything contained in section 12 and 13 of the CGST Act, 2016 import… Read More »

20 Refund of IGST paid on supply of goods to outbound tourist – Model IGST Law [ Nov 2016]

By | March 14, 2017

Model IGST Law [ Nov 2016] THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016  Section 20 Model IGST Law [ Nov 2016] Refund of IGST paid on supply of goods to outbound tourist  (1) The IGST paid on any supply of goods to outbound tourist shall be refunded, in the manner and subject to such conditions… Read More »

19 Tax wrongfully collected and deposited with Central or State Government -Model IGST Law [ Nov 2016]

By | March 14, 2017

Model IGST Law [ Nov 2016] THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016  Section 19 Model IGST Law [ Nov 2016] Tax wrongfully collected and deposited with the Central or a State Government  (1) A taxable person who has paid IGST on a supply considered by him to be an inter-state supply, but which is subsequently… Read More »

17 Application of certain provisions of CGST Act 2016 – Model IGST Law [ Nov 2016]

By | March 14, 2017

Model IGST Law [ Nov 2016] THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016  Section 17 Model IGST Law [ Nov 2016] CHAPTER– IX MISCELLANEOUS Application of certain provisions of the CGST Act, 2016 The provisions relating to registration, valuation, time of supply of goods, time of supply of services, change in rate of tax in… Read More »