Ministry of Finance GST COUNCIL RECOMMENDS GST RATES REDUCTION ON SEVERAL GOODS &for specified handicraft items GST rates have been recommended to be brought down to Nil on Sanitary Napkins &Rakhi& more Goods GST Council recommends for allowing refund to fabrics on account of inverted duty structure Rate change made in respect of footwear Posted… Read More »
IN THE ITAT BANGALORE BENCH ‘A’ Income Tax Officer, Ward I & TPS v. Basavaraj M Kudarikannur N.V. VASUDEVAN, JUDICIAL MEMBER AND INTURI RAMA RAO, ACCOUNTANT MEMBER IT APPEAL NOS. 1747 AND 1750 (BANG.) OF 2017 [ASSESSMENT YEAR 2013-14] JUNE 1, 2018 Sandeep Goel, Addl. CIT (DR) for the Appellant. ORDER N.V. Vasudevan, Judicial Member – These are… Read More »
New GST News 21.07.18 [ Join online GST Course by CA Satbir Singh ] New GST News ICAI GST Newsletter June 2018 10% GST on Truck mounted cranes being special purpose motor vehicles; HARYANA AAR No GST on Frozen meat sold in packaged form : Haryana AAR CBIC Special instructions to PAO regarding GST Refunds… Read More »
ICAI GST Newsletter June, 2018 Download ICAI GST Newsletter June 2018 : Click here Related Post ICSI GST Newsletter ICSI GST Newsletter June 2018 ICSI GST Newsletter May 2018 Related Post ICAI GST Newsletter ICAI GST E-Newsletter – May 2018 ICAI GST E-Newsletter -April, 2018 ICAI GST E-Newsletter –March 2018 ICAI GST E-Newsletter – Febraury… Read More »
It is settled position of law that grant of bail is a rule and rejection of bail is an exception While granting bail, the Court has to keep in mind the nature of the accusations, the nature of evidence in support thereof the severity of the punishment which conviction will entail, the character of the… Read More »
“The Brake Pads, i.e., friction material mounted on metal plate, manufactured by the applicant for motor vehicles of headings 8701 to 8705 (other than specified parts of tractors) are correctly classifiable under HSN 87083000 of the Custom Tariff Act. In view of the notification no. 1/2017-CentraI Tax (Rate), dated 28.06.2017, as amended from time to… Read More »
The customer is providing only chassis. All inputs/materials required for fabrication of bus body, has to be used by the applicant from its own account. Under such situation it is the bus-body which is being fabricated and also being mounted on the chassis provided by the customer. Therefore, it is not merely job-work. Rather it… Read More »
The applicant has submitted that they buy readymade trucks say Ashok Leyland, TATA, etc. Such Trucks and Lorries which are meant for transport of goods are covered under chapter heading 8704. Accordingly, classification of the impugned goods under heading 8426 is ruled out, as because the trucks being purchased/used by the applicant for manufacturing truck… Read More »
the phrase ‘unit container’ means a package, whether large or small (for example tin, can, jar, box, bottle, bag, carton, drum, barrel or canister) designed to hold a pre-determined quantity or number, which is indicated on such package.’ It is the case of the applicant that they supply to Army sheep/goat meat in carcasses of… Read More »
IN THE ITAT SPECIAL BENCH, NEW DELHI CLC & Sons (P.) Ltd. v. Assistant Commissioner of Income-tax, Circle- 3 (1), New Delhi G.D. AGRAWAL, PRESIDENT R.S. SYAL, VICE-PRESIDENT AND BHAVNESH SAINI, JUDICIAL MEMBER IT APPEAL NO. 1976 DELHI OF 2006 [ASSESSMENT YEAR 2001-02] JULY 19, 2018 Rohit Jain, Adv. Deepesh Jain and Mrs. Meenal Goyal, CA’s for the Appellant. Vijay Varma for the… Read More »