No IGST on ocean freight on account of service where freight already part o...
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 […]
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 […]
Note – The law is clear on the subject that the proceedings undersection 130 of the GST Act cannot be put to service if excess stock is found at the […]
Note – Rule 96(10) of the CGST Rules, as inserted by notification No.53/2018-CT dated 09-10-2018 w.e.f. 23-10-2017 is declared ultra vires the provisions of Section 16 of the IGST Act […]
New Delhi, dated the 15th October, 2024 To, The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners /Commissioners of Central Tax (All) The Principal Directors General / Directors General […]
New Delhi, dated the 15th October, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Clarifying […]
North Block, New Delhi Dated the 11th October 2024 To, The Principal Chief Commissioners/ Principal Directors General, The Chief Commissioners/ Directors General, The Principal Commissioners/ Commissioners of Central Excise & […]
Note – The Supreme Court in Commissioner of C. Ex. & Customs vs. Reliance Industries Ltd. held that if an assessee bonafide believes that it was correctly discharging duty, then […]
Note – While originally the writ petitioner, while applying for registration for its Delhi BO had not provided any details of a bank account at Bangalore, at the time of […]
Note – As is well settled, all legal proceedings on the date when are being decided by any Court, would be governed by the law laid down by the Hon’ble […]
Note – Rule 86A of the Rules is not a machinery provision for recovery of tax or dues under the CGST Act. It is not a part of the scheme […]