Background: Earlier, the CBIC vide Notification No. 01/2017- CGST Rate Schedule Central Tax (Rate) dated June 28, 2017 (“the Goods Rate Notification”) […]
Background: Earlier, the CBIC vide Notification No. 5/2017- Central Tax (Rate) dated June 28, 2017 (“NN.5/2017-CT(R)”) w.e.f. July 01, 2017 notified
Background: Earlier, the CBIC vide Notification No. 2/2017- Central Tax (Rate) dated June 28, 2017 (“the Goods Exemption Notification”) w.e.f. June 22,
The AAR, Tamil Nadu in the matter of M/s. the Coronation Arts Crafts [Order No.19/ARA/2022 dated May 31, 2022] has
Background: Earlier, the CBIC issued Notification No. 10/2019-Central Tax dated March 7, 2019 (i.e., compulsory registration a person engaged in
Background: Earlier, the CBIC vide Notification No. 13/2017-Central Tax (Rate), dated June 28, 2017 (“Services RCM Notification”), to notify the
Background: Earlier, the CBIC issued Notification No. 45/2017-Central Tax (Rate) dated November 14, 2017 (“NN. 45/CT(R)”) to provide concessional GST
Background: The CBIC vide Notification No. 3/2017- Central Tax (Rate) dated June 28, 2017 (“NN. 3/2017-CT(R)”) notified 2.5% concessional CGST rate for
The Pune Bench of ITAT has ruled that the mere fact that the scheme of demerger or amalgamation was approved by the
The Madras High Court invalidated the reassessment procedures on the basis that the reopening of the income tax assessment was conducted by
