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State enactment for saving VAT recovery post GST, valid

20th February

Kerala High Court has held that Kerala VAT Act does not stand fully repealed with the 101st constitutional amendment and that the State has legislative powers to enact saving clause under Section 174 of the Kerala GST allowing department to levy and recover VAT for transactions prior to GST.

It rejected the plea tha...

Advance authorisation - Removal of pre-import condition for IGST exemption

11th January

Pre-import condition to avail exemption from IGST and Compensation Cess for imports under Advance Authorisation has been removed.

CBIC Notification 01/2019-Cus., dated 10-01-2019 in this regard amends Notifications Nos. 18/2015-Cus. and 20/2015-Cus., where an additional condition has however been inserted in respect of imports ...

No Real Estate Agent service even if land sold not owned

19th December 2018

In a case involving alleged real estate agent service, CESTAT Delhi has rejected department’s plea that since the land sold was not in the name of assessee, it was not a transaction for sale or purchase of land.

It held that for a principal to principal transaction for purchase and sale of land, it is immaterial whe...

DFIA exports – Specifications of imported inputs to be declared on Shipping Bill

13th December 2018

Delhi High Court has allowed Revenue department’s appeal in a case involving DFIA exports. Department’s plea that the exporter was required to make declaration of technical characteristics, quality and specification on the shipping bills, of its inputs, and not the export products, as listed in Para 4.55.3 of FTP Handbook of...

TDS to be deducted on mark-up and not on reimbursement of salaries for manpower supply

7th December 2018

ITAT, Delhi has dismissed the appeal of Revenue dept. and upheld the impugned order of the Commissioner (Appeals) deleting disallowance of project management expenses, certain interest expenses and software expenses.

In respect of project management expenses, assessee had paid certain amount for manpower supply to a foreig...

No profiteering when MRP unchanged despite increase in tax rate

4th December 2018

The National Anti-profiteering Authority (NAA) has held that when the effective tax rates for the impugned product increased post GST and the assessee still maintained the same MRP and the reduction in base price was more than the increase in ITC, there is no profiteering by the assessee. 

A complaint was filed agains...

Cenvat credit available on towers and shelters used for telecom service

15th November

Delhi High Court has recently allowed Cenvat credit on towers, shelters and parts thereof used for providing telecommunication services. The Court in this regard distinguished its judgement from the various judgments of the Bombay High Court.

Not an immovable property

Rejecting Revenue ...

In-bond manufacturing – CBIC consolidates forms and clarifies procedures

22nd October

CBIC has updated procedure for seeking permission for in-bond manufacturing and for maintaining various records. An elaborate Circular No. 38/2018-Cus., dated 18-10-2018 issued for the purpose also prescribes various forms for this purpose and clarifies on duty liability on removal of processed goods from such warehouse.

Art. 12 and 14 of Indo-German and Indo-Swiss DTAAs – Beneficial Article to apply

8th October

The assessee, an Indian company, was making payments to a German individual resident which according to the Revenue fell under the category of ‘Fees for technical services’ as per Section 9(1)(vii) of the Income Tax Act and Article 12 of the Indo-German DTAA and thus, the assessee was under obligation to deduct tax at source as per...

GST (Compensation to States) Act, 2017 is constitutionally valid

5th October

GST (Compensation to States) Act, 2017 and the Rules framed thereunder are constitutionally valid. The Act has been held as not beyond legislative competence of Parliament, as not transgressing the Constitution (101st Amendment) Act and not a colourable legislation.

The court in this regard observed that when Constitution provis...

Anti-dumping duty – DA’s termination order appealable before CESTAT

1st October

Appeal can be filed before CESTAT under Section 9C of the Customs Tariff Act, 1975 in a case where Designated Authority proposes non-imposition of anti-dumping duty.

Delhi High Court in Jindal Poly Film v. Designated Authority in this regard noted that negative final finding order or termination order is determinative, ...

GSTR-1, GSTR-3B and GST TRAN-1 – New due dates notified

Form GSTR-1 for the months of July 2017 till September 2018 can now be filed till 31st of October 2018, both by persons having turnover up to Rs.1.5 crore and more (with certain exceptions). Ministry of Finance has in this regard launched a one-time scheme to waive off late fee payable for delayed furnishing of FORM GSTR-1 for the said period. The Press Release issued for the purpose no...

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