Posts Tagged ‘rulings’

No import of vehicle in CKD form when essential components sourced locally

Posted On September 26th, 2024

Note – When Six essential components of motor vehicle viz., Engine along – with Transmission Unit, Door Panel, HVAC and Cooling Module, Exhaust System and Axle are being procured from […]

Extended period cannot be invoked where interpretation of law involved and ...

Posted On August 29th, 2024

Note – It has been found in series of decisions this Tribunal and various High Courts where in respect of interpretation of law there are conflicting decisions, extended period of […]

Income from renting of premises cannot be exempted in the hands of the Univ...

Posted On August 2nd, 2024

Note – The predominant object test must be applied; the purpose of education should not be submerged by a profit making motive. When the University rents out its property for […]

Interest under Section 50 only from due date till date of deposit of amount...

Posted On July 3rd, 2024

Note – The tax amount which has already been credited to the Government by depositing an electronic cash credit ledger by the petitioner is required to be considered as a […]

Malabar Parota entitled to lower rate

Posted On April 19th, 2024

Note – The petitioner’s products i.e. Classic Malabar Parota and Whole Wheat Malabar Parota are liable to be taxed under the GST Acts and rules made under @ 5% GST […]

ECU is distinct from regulator for classification and cannot fall under HSN...

Posted On April 2nd, 2024

Note – ECU is not a regulator of electrical quantity nor is it an instrument or apparatus for regulating non-electrical quantities which depend on electrical phenomenon. It is not an […]

Renting of hostels to students and working women on monthly basis is exempt...

Posted On April 1st, 2024

Note – While adverting to the imposition of GST on hostel accommodation, it has to be looked into as to whether the inmates of the hostel rooms, are using the […]

Flavoured milk falls under HSN 0402 and GST council cannot impose classific...

Posted On November 16th, 2023

Note – The power of the 3rd respondent GST Council is merely recommendatory. It is for the Government to fix appropriate rate on the goods that are classifiable under the […]

While retrospective amendments possible for curing defects amendment to be ...

Posted On October 25th, 2023

Note – Section 19 of the Constitution (101st Amendment) Act, 2016 and Article 246A enacted in exercise of constituent power, formed part of the transitional arrangement for the limited duration […]

Clause on 90 percent equity or control for Govt authority applies only to c...

Posted On October 17th, 2023

Note – The revised definition of “governmental authority” and the few punctuations in the definition (two semicolons and two commas) and the conjunction ‘or’ have been noticed above. Literally read, […]

Page 1 of 101 2 3 4 10
Generic selectors
Exact matches only
Search in title
Search in content
Search in posts
Search in pages
Sponsored Tools

Balance Sheet Automation

GST Input Credit

Purchase to Bank Reconciliation

E-Commerce Claims Analysis

Work Flow for CA Firms

Workflow for Factories

Subscribe
Newsletter

Join our newsletter

Contact

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

Powered by

Copyright © 2024 All Rights Reserved. Sabka GST | Developed by Centum Technologies

Top