Assigning of leasehold rights on immovable property not liable to GST as it...
Note – Where by deed of assignment executed by the lessee there is no lease or sub-lease by the lessee but it is a deed of divesting all the rights […]
Note – Where by deed of assignment executed by the lessee there is no lease or sub-lease by the lessee but it is a deed of divesting all the rights […]
Jaisalmer, Rajasthan, 21 st December 2024 The 55th GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman in Jaisalmer, Rajasthan, today. The […]
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 […]
Note – The owner of goods has a liability to pay customs duty, even after confiscated goods are redeemed after payment of fine and other charges under Section 125 of […]
Note – The petitioner had transferred the input tax credit amount to the electronic credit ledger on transition from VAT but not utilised the same under GST. It was reversed […]
Note – The Area Development Authority is not akin to the municipality constituted under Article 243Q(1) of the Constitution of India. In view of the decision of the Hon’ble Apex […]
Note – Refund claim of amount deposited under protest on refusal of Revenue to transition unadjusted TDS credit to GST, cannot be rejected on the ground that the application was […]
Note – A conjunctive study of Section 26(1)(a), 2(zd) of SEZ Act, 2005 and Section 2(15) of Customs Act, 1962 would pellucidly tell us that the phrase ‘duty of customs’ […]
Note – Where the supply is made on the direction of a 3rd party, then the place of the principal or the 3rd party shall be the place of supply […]
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 […]