Whether security and scavenging services to the Govt is exempt under SL No. 3 or 3A of Notification No. 12/2017-CT(Rate) dated 28/06/2017, as amended from time to time Held Benefit of exemption from the payment of GST is not available to the Applicant under Notification No 12/2017-CT(Rate) dated 28.06.2017 and WB Govt Gazette Notification-1136-FT dated… Read More »
Withdrawal of the Announcement regarding Clarification on Applicability of Rotation principles on a company as per Section 139 of the Companies Act 2013 where the company ceases to fall under the ambit of Rotation principles in subsequent years.-(15-02-2019) ANNOUNCEMENT Withdrawal of the Announcement regarding Clarification on Applicability of Rotation principles on a company as per… Read More »
When to Pay GST & Claim ITC if Goods Sold in Transit Regarding time of receipt of goods so as to understand the time when credit shall be available? Regarding the time of supply of goods vis-à-vis raising the tax invoice to actual supply of goods? Haryana Authority of Advance Ruling Pasco Motor LLP HAR/HAAR/R/2018-19/11… Read More »
F. No. 01/33/2013-CL.V (Pt.)Government of IndiaMinistry of Corporate Affairs 5th Floor, A Wing, Shastri Bhawan,Dr. Rajendra Prasad Road, New Delhi- 110001 Dated:- 15th February, 2019 To, The President,Institute of Chartered Accountants of India, ICAI Bhawan,Post Box No. 7112, Indraprastha Marg, New Delhi-110002. Sub:- ICAI’s announcement regarding clarification on Applicability of Rotation principles on a company as per… Read More »
‘Whether GST is exempt or is applicable on the Private Entrepreneurs Godowns built under the PEG-2008 scheme of the FCI and leased out to the Nodal Agency (UPSWC) on ‘Lease and services basis’ for the storage of FCI’s food grain stocks (Wheat)’.Held Leasing of immovable property and support services in relation to agricultural produce, provided… Read More »
seeks to insert tariff item 9806 00 00 in chapter 98 of the First schedule to Customs tariff act, 1975 to impose basic customs duty of 200% on all goods originating in or exported from Pakistan. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,SECTION 3, SUB- SECTION (i)]GOVERNMENT OF INDIAMINISTRY OF FINANCEDEPARTMENT… Read More »
The applicant M/s Oscar Security & Fire Service is providing Man power services to Hospital cum General Medical College and State University (Education Institutions). The question is whether all medical education institutions and State Universities are not liable to pay GST as per Sr. No. 66 Heading 9992 in notification no. 12/2017- Central Tax (Rate)dated… Read More »
Haryana Authority of Advance Ruling YKK India Pvt. Ltd HAR/HAAR/R/2018-19/04 Dated 11.07.18 Whether the Applicant is eligible to take input tax credit on: GST charged by the Contractor for hiring of buses for transportation of employees? GST charged by the Contractor for hiring of cars for transportation of employees? Whether the restriction on ‘Rent a… Read More »
ITAT Ahmedabad DCIT Vs Shri Arvind N. Nopany Appeal Number : Income Tax (Search & Seizer) Appeal Nos. 128 & 129/Ahd/2016 Date of Judgement : 24/01/2019 Related Assessment Year : 2008-09 & 2009-10 These two instant appeals filed by the revenue are against the order dated 28.01.2016 passed by the Commissioner of Income Tax (Appeals)… Read More »
Time Limit for reclaim of ITC I have procured goods in July 2017 and payment not made to the vendor but claimed Input Tax Credit (ITC) against the bill. As per the act ITC can be claimed only the payment should be made within 180 days else ITC should be reversed with interest. As per… Read More »