The furniture/display cases imported from Singapore in CKD/SKD form under a single invoice and Bill of Entry possess the ...

[5] It was submitted that as per provisions under Section 75 of the GVAT Act, the Tribunal could not have passed an order of ...

Sec 129 of the CGST Act provides for the provisions relating to detention or seizure of goods or conveyances” or both in case ...

Transferring wealth in the form of immovable property and or high value items as gifts is very common nowadays. However, many times transferor and transferee don’t document and or record such ...

Summary: Under GST law, Sections 73 and 74 of the CGST Act govern proceedings for unpaid or short-paid taxes, erroneous refunds, or wrongful input tax credit (ITC) utilization. Section 73 applies when ...

3. For the equity derivatives segment, the stress testing methodologies prescribed by SEBI for determining loss on close-out ...

Subject: Extension of period for completion of Audit as per the proviso to sub-section (4) of section 65 of the WBGST Act, ...

October 01, 2024 To All Stock Exchanges All Clearing Corporations (Except Commodity Derivatives Exchanges and Clearing ...

In the case of In re Mangalam Developers (GST AAR West Bengal), the applicant sought clarity on whether interest charges by HDFC Bank Ltd should be considered as inward supply from registered ...

In the case of AKS Expo Chem Pvt Ltd, the applicant sought an advance ruling on the issuance of tax invoices for their product, Bengel Plus, used in mining operations. The company requested ...

Supply of Baby Carrier with hip seat as manufactured by the applicant shall be covered under HSN 6307 90 and would attract tax @ 5% when sale value does not exceed Rs. 1,000/- per piece and @12% when ...

The applicant put forward various scenarios regarding his business operations, specifically addressing the tax implications of buying and selling second-hand jewellery. He indicated that he purchases ...