Situs of Goods or accretion of goods in works contract whether relevant to determine the nature of Supply in case of Works Contract Introduction Though GST is destination-based tax but In a works contract, it is important to determine the point of origin from where
GST on Stage and Contract Carriage Exordium In GST law the taxation in the business of passenger transportation can be divided under following categories: a) Where entire vehicle is not used b) Where entire vehicle is used Where entire vehicle is used further divisions can
1. What is E invoicing? Rule 48(4) has been inserted vide N/N 68/2019- CT dt 13.12.2019 which amends the rules w.r.t E invoicing. ‘E-invoicing’ or ‘electronic invoicing’ is a system in which B2B invoices are authenticated electronically by GSTN for further use on the
Income Tax Search and Seizure Whether an Income Tax survey proceedings u/s 133A of the Income TaxAct’1961 can be converted into an Income Tax Search and Seizure action u/s 132 of the Income Tax Act ‘1961 I. Introduction: It is seen in practice that in
Case Covered: Reach Dredging Ltd. Facts of the Case: The Irrigation and Flood control Department, Govt of Jammu and Kashmir (hereinafter the recipient) has awarded the applicant a contract for construction of channels across Hokersar Wetland along the old alignment from RD 13182m to RD
Jurisdiction of Sushant’s Case- A long debate in the honorable supreme court for the jurisdiction of Sushant’s case. Both states, Maharastra and Bihar want to claim the jurisdiction. The concept of Zero FIR was also discussed. Now eyes are on the final decision of the
MCA Notifies Companies (Indian Accounting Standards) Amendment Rules, 2020. The Central Government in the exercise of powers conferred under Section 133 read with Section 469 of the Companies Act, 2013, in consultation with the National Financial Reporting Authority (NFRA), hereby makes the following amendments in
Components of the definition of Plant and Machinery examined by AAR Madhya Pradesh in Atriwal Amusement Park case on 09-06-2020 for allowability of ITC to an amusement park Section 17(5)(d) of CGST law restricts ITC on goods or services received for the construction of the
Stamp Duty Valuation of Immovable Property I. Preamble: Valuation of immovable property for the purpose of stamp duty is an important aspect. The stamp duty is payable as per the provisions of the Registration Act 1908. The ascertainment of this value has become a very
Notification No. 69/2019 – 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. 69/2019 – Central Tax New Delhi, the
