GST Council recommends Group of Ministers (GoM) on life and health insurance related GST with existing GoM on Rate Rationalisation; to submit report by end of October 2024 GST Council […]
Note – The owner of goods has a liability to pay customs duty, even after confiscated goods are redeemed after payment of fine and other charges under Section 125 of […]
North Block, New Delhi, Dated the 26thJune 2024 To, The Principal Chief Commissioners / Chief Commissioners /Principal Commissioners /Commissioners of Central Tax (All) The Principal Directors General/ Directors General of […]
North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam/Sir, […]
Note – The Area Development Authority is not akin to the municipality constituted under Article 243Q(1) of the Constitution of India. In view of the decision of the Hon’ble Apex […]
Note – While adverting to the imposition of GST on hostel accommodation, it has to be looked into as to whether the inmates of the hostel rooms, are using the […]
Note – An agreement has to be interpreted as per the language and intention of the parties to such agreement. Once an ongoing concern is transferred along with assets and […]
Note – There is no automatic transfer of ownership given to the petitioner at the time of execution of the JDA. The transfer of ownership from the landowner goes directly […]
Note – Since the clarification in Para 4 of Circular No. 34/8/2018-GST dated 01.03.2018 in terms of charges recovered by DISCOMS from consumers, has been set aside and it is […]
Note – The power of the 3rd respondent GST Council is merely recommendatory. It is for the Government to fix appropriate rate on the goods that are classifiable under the […]
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