National Anti-profiteering
Authority drops the proceedings instituted by purchaser (applicant) of
Schindler elevators, absent violation of provisions of Section 171 of CGST Act
by manufacturer (respondent); Finds that applicant had been charged appropriate
service tax on the advance paid before July 1, 2017 but as installation of
elevator had been completed after coming into force of CGST Act, was charged
GST at prevalent rate under separate invoices; Moreover, accepts DG Safeguards’
finding that since all material was delivered before June 30, 2017,
manufacturer was not in a position to pass any benefit by deducting excise duty
from final GST charged; Notes applicant’s request for withdrawal of application
citing inadequate understanding of GST provisions and subsequent clarifications
pertaining to issue raised : NAA
Subscribe to:
Post Comments (Atom)
Taxation of Stridhan.
In the case of "Maya Gopinathan vs Anoop SB 2024 INSC 334," the Hon'ble Supreme Court provided insightful guidance on the de...
-
Particulars in Part 1 and Part 2 of Step-2 of registration form are required to be exactly the same as reported in the TDS statement. Plea...
-
1. Introduction: Every trust/charitable society/ NGO that wishes to claim the tax exemption benefits has to file Form 10A to seek fresh re...
-
LEASE-DEED (A brief Introduction) Lease defined. A lease of immovable property is a transfer of a right to enjoy such property, mad...
-
NECESSITY : Sometimes, in view of the expansion of the business, multiple increase in turnover and need for getting finances from the ...
-
Filing income tax returns (ITR) within the specified timelines under the Income-tax Act is not just a legal obligation but also crucial fo...
-
Earlier this year, the Mauritius Government approved the amendment to the India – Mauritius tax treaty, aligning it with the proposal of th...
-
This Tax Alert summarizes a recent instruction issued by the SEZ Division, Department of Commerce, clarifying various concerns relating t...
-
This Tax Alert summarizes a recent judgement of the Delhi High Court (HC) [1] dealing with the issue of denial of input tax credit (ITC) ...
-
Section 17(5)(c) and (d) of the Central Goods and Services Tax Act, 2017, blocks input tax credit for works contract services, goods or serv...
-
Introduction The law relating to companies is laid down in Companies Act, 2013 and the rules made thereunder and t...
No comments:
Post a Comment