Section 7(1)(aa) amendment in CGST Act is valid and GST applicable on servi...
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 – 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 […]
Note – Notifications issued by Government of India amending import policy on certain agricultural products and Trade Notices issued by DGFT specifying modalities to be followed for imports by importers […]
Note – The applicant is into providing Pharmaceutical Research & Development services. These services involve preparative separation and analysis of pharmaceutical compounds which are commonly referred to as ‘chromatography services’. […]