Note – Dietary supplements do not fall under Serial No. 9 of schedule IV of Notification No. 1/2017- Integrated Tax (Rate) as the entry reads as food preparation not elsewhere […]
Note – Section 15(2)(b) of CGST Act 2017 says that the value of supply shall include any amount that the supplier is liable to pay in relation to such supply […]
Note – Where the import clearance for the period July 2017 to November 2017, was assessed on bill of entry based on correct description of goods and classification and claim […]
Note – Petitioner/supplier would be entitled to his PVC claim in terms with the contract and GST paid from the electronic credit ledger has to be taken into consideration while […]
Note – The tax component is an independent component which the petitioners/works contractors do not retain as a profit and is a statutory payment to be made. Looking into the […]
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 […]
Note – Rule 89(4)(C) of the CGST Rules merely being a machinery provision cannot impose a rigorous condition to take away right to obtain refund which the petitioner is otherwise […]
Note – When the assessee ‘grossed up’ the TDS, it is understood to mean that the assessee has indeed received only the amount as agreed towards value/consideration and the expenditure […]
Note – It is the common parlance understanding that a service can be said to have been delivered when it is done/ completed in a manner that would render its […]
Note – Appellant was erstwhile a 100% Export Oriented Unit. After fulfilling the export obligations as per the scheme, they debonded and got converted into an DTA unit. At the […]
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
Email : srikantha@rceglobal.com
