Section 15 of Sikkim GST Act 2017 [ Section 15 of Sikkim GST Act 2017 explains Value of taxable supply and is covered in CHAPTER IV TIME AND VALUE OF SUPPLY ] [ Enforced with effect from 1-7-2017. ] Value of taxable supply 15. (1) The value of a supply of goods or services or both shall be the transaction value, which… Read More »
Section 14 of Sikkim GST Act 2017 [ Section 14 of Sikkim GST Act 2017 explains Change in rate of tax in respect of supply of goods or services and is covered in CHAPTER IV TIME AND VALUE OF SUPPLY ] [ Enforced with effect from 1-7-2017. ] Change in rate of tax in respect of supply of goods or services… Read More »
Section 8 of Sikkim GST Act 2017 [ Section 8 of Sikkim GST Act 2017 explains Tax liability on composite and mixed supplies and is covered in CHAPTER III LEVY AND COLLECTION OF TAX ] [ Enforced with effect from 1-7-2017. ] Tax liability on composite and mixed supplies 8. The tax liability on a composite or a mixed supply shall… Read More »
Section 7 of Sikkim GST Act 2017 [ Section 7 of Sikkim GST Act 2017 explains Scope of supply and is covered in CHAPTER III LEVY AND COLLECTION OF TAX ] [ Enforced with effect from 1-7-2017. ] Scope of supply 7. (1) For the purposes of this Act, the expression “supply” includes–– (a) all forms of supply of goods or… Read More »
Section 6 of Sikkim GST Act 2017 [ Section 6 of Sikkim GST Act 2017 explains Authorisation of officers of central tax as proper officer in certain circumstances and is covered in CHAPTER II ADMINISTRATION ] [ Enforced with effect from 1-7-2017. ] Authorisation of officers of central tax as proper officer in certain circumstances 6. (1) Without prejudice to the… Read More »
CENVAT Credit Rules 2017 CENVAT Credit Rules 2017 has been Notified vide Notification No 20/2017 – Central Excise (N.T.) Dated 30th June, 2017 [TO BE PUBLISHED IN GAZETTE OF INDIA, EXTRAORDINARY, PART –II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 20/2017 – Central Excise (N.T.) New Delhi, the… Read More »
Notification No. 18/2017-Union Territory Tax (Rate) Dated 30th June 2017 Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5% vide Notification No. 18/2017-Union Territory Tax (Rate) Dated 30th June 2017 [TO BE PUBLISHED IN PART II, SECTION 3,… Read More »
Notification No 18/2017 Central Tax (Rate) Dated 30th June 2017 Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5% vide Notification No 18/2017 Central Tax (Rate) Dated 30th June 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION… Read More »
Notification No G.O.Ms.No.17/2017-PuducherryGST(Rate) Dated 29th June 2017 The categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator notified w.e.f 01.07.2017 under Puducherry GST Act 2017 vide Notification No G.O.Ms.No.16/2017-PuducherryGST(Rate) Dated 29th June 2017 Download Notification No G.O.Ms.No.17/2017-PuducherryGST(Rate) Dated 29th June 2017 Puducherry GST Act 2017 Puducherry GST Rules Puducherry… Read More »
Notification No G.O.Ms.No.16/2017-PuducherryGST(Rate) Dated 29th June 2017 Specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them notified w.e.f 01.07.2017 under Puducherry GST Act 2017 vide Notification No G.O.Ms.No.16/2017-PuducherryGST(Rate) Dated 29th June 2017 Download Notification No G.O.Ms.No.16/2017-PuducherryGST(Rate) Dated 29th June 2017 Puducherry GST Act… Read More »