Note – The supply of the Solar generating Power Station, is a composite supply, it would not amount to a works contract. Applying the principles set out in Commissioner of […]
Note – Although sub-section (1) of Section 16 is conditional upon the fulfillment of the requirements as contained in sub-section (2), in our opinion, the incorporation as contained in sub-section […]
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 […]
Note – Goods meant for export detained while in movement, owing to non availability of e-invoice. At the time when the goods were detained, the goods were under the cover […]
Note – There is no denial to the fact that the Notification No.56/2023-CT was issued without the recommendation of the GST Council. The use of the phrase “on the recommendation […]
Note – GST Authorities cannot bypass procedure prescribed under GST Act for launching prosecution by simply invoking penal provisions under IPC without invoking penal provisions under GST Act especially when […]
Note – A plain reading of Section 13 (4) makes it clear like cloudless sky that the ‘place of supply’ in relation to an immovable property for carrying out construction […]
Note – A registered person or a person desirous of obtaining registration under the Act falls within ambit of the ‘applicant’ in Section 95. It is compulsory for the petitioner […]
Note – The assessing officer has concluded that the taxable person is providing a service to the supplier while taking the benefit of a discount by facilitating an increase in […]
New Delhi, the 10th July, 2024 G.S.R. ……(E).— In exercise of the powers conferred by the first proviso to section 44 of the Central Goods and Services Tax Act, 2017 […]
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
