Posts Tagged ‘Composite’

Fees received by Regulatory Commissions to discharge statutory duty not lia...

Posted On January 16th, 2025

Note – The Electricity Act makes no distinction between the regulatory and adjudicatory functions which it vests in and confers upon a Commission. Those functions are placed in the hands […]

Supply and installation of solar power generating sets a composite supply t...

Posted On January 15th, 2025

Note – The supply of the Solar generating Power Station, is a composite supply, it would not amount to a works contract. Applying the principles set out in Commissioner of […]

Assigning of leasehold rights on immovable property not liable to GST as it...

Posted On January 9th, 2025

Note – Where by deed of assignment executed by the lessee there is no lease or sub-lease by the lessee but it is a deed of divesting all the rights […]

Telecommunication towers cannot be excluded for ITC just because of mention...

Posted On December 20th, 2024

Note – The specific exclusion of telecommunication towers from the scope of the phrase “plant and machinery” would not lead one to conclude that the statute contemplates or envisages telecommunication […]

Both tax authorities cannot carry assessment for the same tax period

Posted On December 5th, 2024

Note – For Financial Year 2017-18, the actions were initiated by the State GST while for the remaining years the action was first initiated by the Central GST leading to […]

MEIS benefits cannot be sought to be refunded by customs contrary to stance...

Posted On December 3rd, 2024

Note – It would be impermissible for the customs authorities to either doubt the validity of an instrument issued under the FTDR Act or go behind benefits availed pursuant thereto […]

Grants for meeting day to day expenses would be different from consideratio...

Posted On December 2nd, 2024

Note – The Petitioner constituted as a special purpose vehicle to procure hardware required for the purposes of IT education in Government schools by floating competitive tenders and thereafter supplying […]

ITC cannot be denied on tax paid on advance when there is proper document u...

Posted On November 22nd, 2024

Note – Although sub-section (1) of Section 16 is conditional upon the fulfillment of the requirements as contained in sub-section (2), in our opinion, the incorporation as contained in sub-section […]

Appeal can be allowed without pre-deposit where bank account frozen and amo...

Posted On November 21st, 2024

Note – It is well settled that the amount to be paid as pre-deposit is for filing or entertaining the Appeal and not for realization of the tax amount. In […]

No IGST on ocean freight on account of service where freight already part o...

Posted On November 15th, 2024

Note – Once the IGST is paid on value of goods including the freight, cost and insurance, it would not make any difference between the transactions is on CIF basis […]

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