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 […]
Note – The question whether a mall, warehouse or any building other than a hotel or a cinema theatre can be classified as a plant within the meaning of the […]
Note – Article 246A or Article 366(12A) does not have any reference to the term Person. The tax is on activities, i.e., the supply of goods and services or both. […]
Note – The provisions of Section 13(8)(b) and Section 8(2) of the IGST Act are legal, valid and constitutional, provided that the provisions of Section 13(8)(b) and Section 8(2) are […]
10th Floor, Tower-2, Jeevan Bharti Building, Parliament Street, New Delhi-110001 Email ID: inv-customs@gov.in Dated 28-02-2023 To All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive), All Principal Chief Commissioners/Chief Commissioners […]
Note – The unadjusted TDS amount from VAT would have been otherwise refundable to the Petitioners if the same were not allowed to be carried forward as excess input tax […]
New Delhi, the 8th August, 2022 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) read with clause (ab) of sub-section (2) of section 157 of the Customs […]
Room No. 49, North Block, New Delhi Dated the 30th June 2022 To, All Principal Chief Commissioners/Chief Commissioners of Customs All Principal Directors General/Directors General of Customs All Principal Commissioners/Commissioners […]
New Delhi, the 30th June 2022 G.S.R…. (E).- In exercise of the powers conferred by section 157 read with section 84 of the Customs Act, 1962 (52 of 1962), […]
Note – The works contract/ construction was executed for the purpose of re-carpeting of existing road. The said services were for the purpose of repair and renovation of the exiting […]
RCE Global Consultants Private Limited
Ground Floor, M P Arcade,
No. 458 & 459 18th Main Road, 4th T Block,
Jayanagar Bangalore, Karnataka 560041
Phone: +91 8041205845 , +91 8040973833
Mobile: +91 9986406333
Email : srikantha@rceglobal.com
