Case Covered: Puri Constructions Private Limited Versus Additional Commissioner Order of the Hon’ble Court: Issue notice. Learned counsel for the Respondent accepts notice. Learned counsel for the Petitioner has drawn out attention to the order passed by Punjab and Haryana High Court in CWP 1866-2018
Case Covered: Natureville Promoters Private Limited Versus Union of India Order of the Hon’ble Court: Issue notice. Learned counsels for the respondents to accept the notice. Counter-affidavit is filed within six weeks. Rejoinder, if any, to be filed before the next date. In view of
S. No. Chapter, Section, Heading, or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 1. Chapter 99 All Services 2. Section 5 Construction Services 3. Heading 9954 Construction Services 4. Group 99541 Construction services of buildings 5. 995411 Construction services of single
The GST rates on certain goods have undergone changes since the introduction of GST. The rate changes are given effect through amending notifications issued from time to time. Requests have been received for publishing a consolidated rate schedule incorporating all the changes. According, this
What is Advance Authorization Scheme? Advance Authorization is issued to allow duty-free import of input, which is physically incorporated in export product (making normal allowance for wastage). In addition, fuel, oil, the catalyst which is consumed/utilized in the process of production of export product, may
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
