GST Council may set up national bench of appellate authority in June 2019 The GST Council is likely to consider setting up a national bench of the Appellate Authority for Advance Ruling (AAAR) to reconcile the contradictory orders on similar issues passed by AARs in different states in June 2019, a move aimed at providing… Read More »
ITAT condones delay in appeal filing due to illness of chief accountant ITAT Ahmedabad Shri Pawan S. Jalan Vs ACIT ITA No.1567/Ahd/2017 Date of Judgement/Order : 01/02/2019 Assessee is in appeal before the Tribunal against order of the ld.CIT(A)-5, Ahmedabad dated 29.5.2017 passed for the Asstt.Year 2013-14. 2. Though the assessee has taken five grounds… Read More »
GST AAR Tamilnadu In re Mrs. Senthilkumar Thilagavathy (M/s. JVS Tex) Order No. AAAR/02/2019 (AR) Date of Judgement/Order : 18/03/2019 At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for… Read More »
Govt amends GST Authority for Advance Ruling in Union territories of Andaman and Nicobar Islands and Dadra and Nagar Haveli vide Notification No. 03/2019-Union Territory Tax. MINISTRY OF FINANCE(Department of Revenue) Notification No. 03/2019-Union Territory Tax New Delhi, the 16th May, 2019 G.S.R. 366(E).—Inexercise of the powers conferred by section 15 of the Union Territory Goods… Read More »
Central Government, hereby, notifies the constitution of the Appellate Authority for Advance Ruling in the Union territories- Andaman and Nicobar Islands, Chandigarh, Daman and Diu, Dadra and Nagar Haveli and Lakshdweep vide Notification No. 04/2019-Union Territory Tax MINISTRY OF FINANCE(Department of Revenue) Notification No. 04/2019-Union Territory Tax New Delhi, the 16th May, 2019 G.S.R. 367(E).—Inexercise… Read More »
Q1 Building Repair Work Q1.1 Whether GST paid on building materials, such as cement, concrete, bricks, cement or marble or stone slabs or tiles, paint, polish and any other building materials meant for repair of building shall be available for ITC? Answer- ITC will not be available to the extent of capitalization of building materials. Q1.2 Whether GST… Read More »