Daily Archives: March 13, 2020

New RoDTEP Scheme for Refund to Exporter approved by Govt

By | March 13, 2020

Cabinet Committee on Economic Affairs (CCEA) Cabinet approves scheme for “Remission of Duties and Taxes on Exported Products (RoDTEP)” to boost exports Scheme for enhancing Exports to International Markets To make Indian exports cost competitive and create a level playing field for exporters in International market RoDTEP scheme is WTO compliant, will reimburse taxes/duties/levies at… Read More »

Category: GST

No GST Exemption to supply of Manpower Services as it is not “Supply of Farm Labour” : Rajasthan AAR

By | March 13, 2020

Rajasthan Authority of Advance Ruling Mrs Manju Devi, (M/s M.D. Enterprises) a. Whether exemption of “Supply of Farm Labour” as provided in Notification No. 12/2017 and Notification No. 09/2017 Integrated Tax (rate) dated 28.06.2017 is available to supplier of manpower falling under SAC 99851? b. Is it necessary for recipient of “Supply of Farm Labour”… Read More »

TDS u/s 194C on Placement fee paid to cable operators ; SLP dismissed : SC

By | March 13, 2020

The placement fees / carriage fees paid to Cable Operators / MSO / DTH Operators are payments for work contract covered under section 194C and not fees for technical services under section 194J, SUPREME COURT OF INDIA Commissioner of Income Tax v. Zee Entertainment Enterprises Ltd. A.M. KHANWILKAR AND DINESH MAHESHWARI, JJ. PETITION(S) FOR SPECIAL LEAVE TO… Read More »

Separate Satisfaction Note not required u/s 153C if Assessing Officer is same : SC

By | March 13, 2020

  SUPREME COURT OF INDIA Super Malls (P.) Ltd. v. Principal Commissioner of Income Tax ASHOK BHUSHAN AND M.R. SHAH, JJ. CIVIL APPEAL NOS. 2006-2007 OF 2020 MARCH  5, 2020 JUDGMENT M.R. Shah, J. – As common question of law and facts arise in this group of appeals, and with respect to common assessee, but with respect to… Read More »

Govt increased 4% DA for Center Govt Employee and Pensioners

By | March 13, 2020

Cabinet approves release of an additional instalment of Dearness Allowance and Dearness Relief due from 1.1.2020 Posted On: 13 MAR 2020 The Union Cabinet, chaired by the Prime Minister, Shri Narendra Modi has approved to release an additional instalment of Dearness Allowance (DA) to Central Government employees and Dearness Relief (DR) to pensioners w.e.f. 01.01.2020. … Read More »

GST Exemption to Sub contractor for Pure Labour Services for PMAY : Rajasthan Authority of Advance Ruling

By | March 13, 2020

Rajasthan Authority of Advance Ruling SEVK RAM SAHU, (M/s S.R.S. Enterprises) • Whether the entry number 10 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is applicable to the applicant and accordingly will the services provided by the applicant? • If the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is not applicable, then what… Read More »

Classification of manufacturing of Protein Powder Vitamin and Mineral under CTH 3004 :Himachal Pradesh Authority of Advance Ruling

By | March 13, 2020

Himachal Pradesh Authority of Advance Ruling M/s Newtramax Healthcare Brief of the case-Whether the product/s being manufacture by the applicant fall under HSN 2106 or 3004? Summary– All the goods being manufactured by the applicant which are mentioned in the drug license issued to the applicant by the competent authority and have the labels as… Read More »

No Advance Ruling can be given if applicant is not undertaking supply of goods :Himachal Pradesh Authority of Advance Ruling

By | March 13, 2020

Himachal Pradesh Authority of Advance Ruling M/s Bakson Drugs & Pharmaceuticals Pvt. Ltd Brief of the Case :- Appllicability of GST on ENA?  Summary:- Since the applicant is neither supplier of ENA nor he proposes to undertake supply of ENA, therefore, the application for advance ruling has  not been admitted. HP-AAR-1/2019 dated 20.11.2019 Download Click here

18% GST on Fortified Rice Kernel manufactured and sold by applicant : Rajasthan Authority of Advance Ruling

By | March 13, 2020

Rajasthan Authority of Advance Ruling M/s JVS Foods Pvt Ltd Whether the goods (Fortified Rice Kernel) manufactured and sold by the applicant will be fall under Chapter-10, Tariff item 1006 as Rice and description of goods 10061090 others (IGST Nil/5%, CGST Nil/2.5%, SGST Nil/2.5%)? RAJ/AAR/2019-20/27 Dated 26.11.2019 Download Click here  

18% GST on ancillary services provided to tour operators : Rajasthan Authority of Advance Ruling

By | March 13, 2020

Rajasthan Authority of Advance Ruling M/s Crown Tours and Travels a. Whether the ‘Ancillary Services’ provided to various tour operators falls under Chapter heading 9985 (i) {Supply of Tour Operator Service} or 9985 (iii) {Support Services}? b. What is the applicable tax rate for ancillary services provided to various tour operators? RAJ/AAR/2019-20/25 Dated 26.11.2019 Download… Read More »