Table of Contents What is Advance Authorization Scheme?Eligibility for Advance AuthorizationDuties exempt under the Advance Authorization SchemeSection 16 of IGST ActAmended Section 16 of IGST ActRead & Download the full Copy in pdf: What is Advance Authorization Scheme? Advance Authorization is issued to allow duty-free
In this presentation, vexed issue as to whether GST Paid on Medical/Health Insurance cover in respect of all employees (including employees drawing salary more than Rs.21,000/-) is allowable as ITC in view of the provisions of Section 17(5)(b)(i) of GST – in the light of
Advisory Circular Sub: Enhanced Surveillance for COVID-19 Protocol at Airport. Reference is circulars of even numbers dated 13.03.2021 and 15.02.2021 on the above subject. 2. During the surveillance of some airports, it has come to notice that compliance is not satisfactory. All airport operators, therefore,
Notification No. 06/2021 – Central Tax [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS Notification No. 06/2021 – Central Tax New Delhi,
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 35 /2021-Customs (N.T.) New Delhi, the 29th of March, 2021 G.S.R…(E).-In exercise
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 26th March 2021 INCOME-TAX G.S.R. 212(E).—In exercise of the powers conferred by clauses (i), (ii), (iii), and (iv) of the first proviso to clause (23C) of section 10, ninth proviso
Table of Contents Case Covered:Facts of the Case:Observations:The Decision of the Court:Read & Download the full Decision in pdf: Case Covered: Synfonia Tradelinks Pvt Ltd Versus Income Tax Officer Facts of the Case: The assessee before us is a private limited company going by the
Table of Contents Case Covered:Facts of the Case:Observations:The Order of the Tribunal:Read & Download the Full Order in pdf: Case Covered: M/s Aestrik Techno-Signs Versus The Commissioner of Customs Facts of the Case: The facts of the case, in brief, are that the appellant M/s
Table of Contents Case Covered:Facts of the Case:Observations & Order of the Tribunal:Read & Download the Full Order in pdf: Case Covered: M/s.S.T. Enterprises Versus Commissioner of Customs Facts of the Case: Brief facts of the case are that M/s.ST Enterprises and M/s. Ayush Business
TATA CONSULTANCY SERVICES LIMITED VS. CYRUS INVESTMENTS PVT LTD AND ORS CIVIL APPEAL NO.440 441 OF 2020 The following are some of the important highlights of the judgment rendered by the Hon‘ble Supreme Court on 26.3.2021. (A): The events (i) occurring more than 10 years
