Section 171 of Sikkim GST Act 2017 [ Section 171 of Sikkim GST Act 2017 explains Anti-profiteering Measure and is covered in CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Anti-profiteering Measure 171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on… Read More »
Section 170 of Sikkim GST Act 2017 [ Section 170 of Sikkim GST Act 2017 explains Rounding off of tax etc. and is covered in CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Rounding off of tax etc. 170. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any… Read More »
Section 169 of Sikkim GST Act 2017 [ Section 169 of Sikkim GST Act 2017 explains Service of notice in certain circumstances and is covered in CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Service of notice in certain circumstances 169. (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder… Read More »
Section 168 of Sikkim GST Act 2017 [ Section 168 of Sikkim GST Act 2017 explains Power to issue instructions or directions and is covered in CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Power to issue instructions or directions 168. The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in… Read More »
Section 167 of Sikkim GST Act 2017 [ Section 167 of Sikkim GST Act 2017 explains Delegation of powers and is covered in CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Delegation of powers 167. The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable… Read More »
Section 166 of Sikkim GST Act 2017 [ Section 166 of Sikkim GST Act 2017 explains Laying of rules, regulations and notifications and is covered in CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Laying of rules, regulations and notifications 166. Every rule made by the Government, every regulation made by the Government and every notification issued by the Government… Read More »
Section 165 of Sikkim GST Act 2017 [ Section 165 of Sikkim GST Act 2017 explains Power to make regulations and is covered in CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 1-7-2017. ] Power to make regulations 165. The Government may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this… Read More »
Section 164 of Sikkim GST Act 2017 [ Section 164 of Sikkim GST Act 2017 explains Power of Government to make rules and is covered in CHAPTER XXI MISCELLANEOUS] [ Enforced with effect from 22-6-2017. ] Power of Government to make rules 164. (1) The Government may, on the recommendations of the Council, by notification, make rules for carrying out… Read More »
AUTHORITY FOR ADVANCE RULINGS, GUJARAT R.B.Construction Company, In re R.B. MANKODI AND G.C. JAIN, MEMBER ADVANCE RULING NO. GUJ/GAAR/R/2017-18/3 JANUARY 17, 2018 Soham Mashruwala, CA and Rohit Bodiwala for the Applicant. RULING 1. The applicant submitted that they had bid in a tender issued by the Rajkot Municipal Corporation (RMC) to supply pipes, lay the pipes in desired formation as planned… Read More »
Note As per Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 , CGST rates are as follow SCHEDULE III – 9% 330. 8438 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils… Read More »