Refund of unutilized ITC compensation cess A useful analysis of Circular No. 45/19/2018-GST regarding the Refund of unutilized ITC compensation cess. ITC availed on inputs in cases where the final product is not subject to the levy of compensation cess. Point No. 5.1 Doubts have been raised whether
Complete Analysis of EPCG Scheme This is a very Beneficial Export Promotion Scheme through which Capital Goods required for Export Production is allowed Duty-Free. Objective The objective of the EPCG Scheme is to facilitate import of capital goods for producing quality goods and services and
GST Case 15-Goa Tourism Development Corporation Ltd. In the GST Case of Goa Tourism Development Corporation Ltd. The applicant has raised the query regarding “Whether GST is applicable on One Time Concession Fees”. 1. Query: Whether GST is applicable on One Time Concession Fees charged
Case study # 14 GST AR of Kailash Chandra GSTCase-14-Kailash Chandra 2018 AAR- RAJASTHAN) Tax Rate on Single Indivisible Contract for installation, commissioning, operation and maintenance of bore well water pumping systems, Reverse osmosis plant. 1. Query Query 1: The applicant sought whether activity
Notification No. 66/2018 – Central Tax Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 66/2018 – Central Tax New Delhi, the 29th November 2018 G.S.R. …..(E).—In exercise of the powers conferred by sub-section (6) of section
Notification No. 65/2018 – Central Tax Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 65/2018 – Central Tax New Delhi, the 29th November, 2018 G.S.R. …..(E).—In exercise of the powers conferred by sub-section (6) of
Notification No. 64/2018 – Central Tax Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 64/2018 – Central Tax New Delhi, the 29th November, 2018 G.S.R…..(E).– In exercise of the powers conferred by section 148 of
Notification No. 63/2018 – Central Tax Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 63/2018 – Central Tax New Delhi, the 29th November, 2018 G.S.R…..(E).– In exercise of the powers conferred by the second proviso
Notification No. 62/2018 – Central Tax Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 62/2018 – Central Tax New Delhi, the 29th November 2018 G.S.R…..(E).– In exercise of the powers conferred by section 168 of the
GST AR Case-13 Taxability of Discount received by Del Credre Agent Taxability of Discount received by Del Credre Agent from its principal and passed onto the Customers. This issues is discussed in this article. 1. Facts: a) Nature of Business and Scope of Activity of
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