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Minutes of the 23rd GST Council Meeting held on 10 November 2017 The 23rd GST Council Meeting, chaired by the Union Finance Minister, was held on November 10, 2017, in Guwahati. Key discussions included confirming the minutes of the previous meeting, analyzing GST revenue for August to October 2017, and ratifying notifications and circulars issued by the Central Government. The Council deliberated on modifications to anti-profiteering rules, GST rates on various goods and services, and issues related to the GST Implementation Committee's decisions. Recommendations from the Group of Ministers on the composition and tax structure for restaurants were also considered. The Council agreed on several measures to simplify GST compliance, including extending return filing deadlines and addressing IT challenges in GST implementation.
2016 (11) TMI 545 - Supreme Court (LB) Constitutional validity of levy of entry tax - power of the state legislature - Article 304(a) of the Constitution - non-obstante clause - Interpretation of word Free used in Article 301 - concept of compensatory tax - separation of power between the Legislature and judiciary on the ground that levy of taxes under Article 304(b) - distinction between a tax and a fee - HELD THAT:- The essential difference between a tax and a fee is that while a tax has no element of quid pro quo, a fee without th... ... ...
2003 (11) TMI 558 - Supreme Court Whether the import fee levied is the levied is the price for parting with the privilege given to the respondent to import liquor into the State and, therefore, the same is within the competence of the State to impose import fee? Whether the imposition of import fee does not, in any way, restrict trade, commerce and intercourse among the States? Held that:- The maxim res extra commercium has no role to play in determining the constitutional validity of a statute. The State, in its discretion havi... ... ...
2025 (1) TMI 516 - GUJARAT HIGH COURT Levy of goods and service tax - assignment of leasehold rights of the plot of land allotted on lease by Gujarat Industrial Development Corporation (GIDC) and building constructed thereon by the lessee or its successor (assignor) to a third party (assignee) on payment of lump-sum consideration considering the same as supply of service under the provisions of Central/State Goods and Service Tax Act, 2017 - whether the transfer/assignment of leasehold rights is a transaction of sale pertaining to i... ... ...
2025 (4) TMI 802 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA The AAR held that employee recoveries for canteen and transportation services constitute taxable supplies under GST, as these activities are incidental to the company's manufacturing business. The appellant cannot claim exemption under Notification No. 12/2017-CT(R) for transportation services since it lacks a contract carriage permit. Input tax credit is unavailable on canteen services despite being mandatory under the Factories Act, as GST law specifically restricts ITC on food and beverages. GST is payable only on the actual amounts recovered from employees, not the full service value.
2020 (3) TMI 364 - Supreme Court Prohibition on dealing in Virtual Currencies - power of RBI to deal with, regulate or even ban VCs and VCEs - entire foundation of this contention rests on the stand taken by the petitioners that VCs are not money or other legal tender, but only goods/commodities, falling outside the purview of the RBI Act, 1934, Banking Regulation Act, 1949 and the Payment and Settlement Systems Act, 2007 - HELD THAT:- The impugned Circular of RBI dated 0604-2018 was issued in exercise of the powers conferred u... ... ...
FINANCE (NO. 2) ACT, 1998 The Finance (No. 2) Act, 1998, outlines various amendments and provisions related to income tax, affecting both corporate and non-corporate taxpayers for the assessment year 1998-99. Key changes include maintaining the previous year's tax rates, specifying tax deduction rates for non-salary incomes, and revising the standard deduction for salaried individuals. The Act also introduces new sections for depreciation on intangible assets, tax incentives for the petroleum sector, and provisions for venture capital funds. Additionally, it addresses redesignation of income-tax authorities, removal of certain tax exemptions, and amendments for educational and medical institutions. The Act also extends tax holidays for specific industries and regions and introduces the Kar Vivad Samadhan Scheme for resolving tax disputes.
1945 (8) TMI 13 - BOMBAY HIGH COURT The Court held that Section 2(2)(xxiv) of the Defence of India Act and Rule 75A of the Defence of India Rules were ultra vires the Central Legislature. It found that the respondent had jurisdiction to issue the requisition order under Rule 75A. The requisition order was deemed illegal and void for breaching Section 15 of the Defence of India Act. The Court determined the petition under Section 45 of the Specific Relief Act to be maintainable, ordering the respondent to refrain from enforcing the requisition order and awarding costs to the petitioners.
2018 (9) TMI 1733 - Supreme Court Aadhaar Card - right of Privacy - the main plank of challenge of petitioners is that the Aadhaar project and the Aadhaar Act infringes right to privacy - Held that:- The architecture of Aadhaar as well as the provisions of the Aadhaar Act do not create a surveillance state. This is ensured by the manner in which the Aadhaar project operates. During the enrollment process, minimal biometric data in the form of iris and fingerprints is collected. The Authority does not collect purpose, location or... ... ...
2018 (1) TMI 134 - ITAT CUTTACK Refusing to grant registration u/s.12AA - proof of charitable activities - Held that:- In the instant case, it is admitted in the impugned order that the objects of the assessee society are charitable in nature and in absence of pointing out any specific activities of the assessee society which were not genuine, in our considered view, rejection of application for registration u/s.12AA of the Act on the ground of diversion of funds for the benefit of executives of the association in violation of... ... ...
Minutes of the 17th GST Council Meeting held on 18 June 2017 The 17th GST Council meeting, chaired by the Union Finance Minister, discussed several key agenda items. The Council confirmed the minutes of the previous meeting after incorporating amendments and comments from various state representatives. It approved draft GST rules for Advance Ruling, Appeals, Assessment, Audit, E-Way Bill, and Anti-profiteering, with some modifications. The Council deliberated on GST rate adjustments for specific items, including lotteries and shipping vessels, and resolved to tax state-run lotteries at 12% and state-authorized lotteries at 28% of face value. It also decided to exempt small daily transactions from reverse charge compliance and authorized 24 banks for GST collection. The Council discussed extending deadlines for filing GST returns to allow businesses to adapt to the new system and agreed on hotel room tax rates. The next meeting was scheduled for 30 June 2017 to coincide with the GST rollout event.
PRE-BUDGET MEMORANDUM 2013-2014 - FICCI The pre-budget memorandum for 2013-2014 by FICCI outlines key economic and fiscal recommendations aimed at addressing India's economic challenges. It emphasizes the need for stable tax policies to boost investor confidence and suggests implementing committee reports on tax reforms. FICCI opposes the introduction of inheritance tax, citing potential negative impacts on capital generation. The memorandum stresses the importance of dispute resolution mechanisms, efficient tax refund processes, and the removal of double taxation on overseas dividends. It advocates for maintaining current import duties to protect domestic industries until comprehensive GST implementation and highlights the need for infrastructure development, including the introduction of GST, to stimulate economic growth.
2024 (1) TMI 1247 - ORISSA HIGH COURT Violation of principles of natural justice - gross violation of the established position of law - whether the ruling of the AAAR rendered in the appeal by utilising the report containing adverse material against the petitioner in absence of confrontation is vitiated? - HELD THAT:- The principles of natural justice are those rules which have been laid down by the Courts as being the minimum protection of the rights of the individual against the arbitrary procedure that may be adopted by a judicia... ... ...
2021 (7) TMI 1095 - CESTAT BANGALORE Classification of services - renting of immovable property service or Support Services of Business and Commerce - appellant/assessee is the first Electronic Software Technology Park promoted and funded by the Government of Kerala and is a State Government Company - amount received from KSITIL is towards Business Support Service or not - inclusion of notional interest on refundable deposits in value of taxable supply - taxability of sale of space or time for advertisement - bus service plying bet... ... ...
2015 (3) TMI 748 - CESTAT NEW DELHI (LB) Works contract service - taxability of service component before 1.6.2007 - Larger Bench decision - whether components of a composite transaction amounting to supply of labour/rendition of service(s), under a works contract ought to be classified only under Section 65(105)(zzzza) of the Finance Act, 1994 (the Act) - inserted by the Finance Act, 2007, w.e.f 01-06-2007; or are also comprehended within the ambit of existing (as on 01-06-2007) taxable services such as Commercial or Industrial Constru... ... ...
Prescribes effective rate of duty on goods falling under chapter 1 to 96 The notification issued by the Ministry of Finance, Government of India, dated March 17, 2012, prescribes the effective excise duty rates for goods under chapters 1 to 96 of the Central Excise Tariff. It supersedes previous notifications from 2005 and 2006. The notification lists specific goods, their descriptions, and applicable duty rates, with many goods exempt from excise duty or subject to reduced rates. Conditions for exemptions include usage within specific industries or processes, compliance with procedural requirements, and restrictions on brand names. The notification was later superseded by Notification No. 11/2017, dated June 30, 2017.
Further amendments in Notification No. 1/2006-Service Tax, dated the 1st March, 2006 The Government of India has issued Notification No. 34/2011 under the Finance Act, 1994, amending Notification No. 1/2006-Service Tax. Effective from May 1, 2011, the amendments introduce new service tax categories. Service tax will apply to air-conditioned restaurants licensed to serve alcoholic beverages for serving food or beverages, including alcohol, with a tax rate of 30%. Additionally, service tax at 50% will apply to accommodation services provided by hotels, inns, guest houses, clubs, or campsites for stays of less than three months. These changes aim to regulate service tax in the hospitality sector.
1994 (10) TMI 269 - Supreme Court Whether appellants have a fundamental right to carry on trade in liquor? Whether the State can prevent the petitioners from carrying on with the business of liquor as apart from trade, during the unexpired period of the licences? Held that:- SLP dismissed. The word 'trade' may include all the connotations of the word 'business'. As in Article 19(1)(g) of our Constitution, the words 'trade' and 'business' are used synonymously. Hence, we reject the contention and hold that after the taking-over o... ... ...
2019 (10) TMI 160 - Supreme Court The SC upheld the doctrine of mutuality for both incorporated and unincorporated members' clubs, ruling that transactions between clubs and members do not constitute sales or services. The Court confirmed that Young Men's Indian Association judgment remains valid post-46th Amendment, and Article 366(29-A)(f) does not apply to members' clubs. Service tax cannot be levied on incorporated members' clubs as there is no service provided by one person to another. The Revenue's appeals were dismissed and attempts to collect service tax from incorporated clubs were declared void.
2019 (11) TMI 397 - APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA Seeking advance ruling by suppressing vital facts - Matter was already under investigation by the DGGI - Classification of supply - Franchise agreement - investigations were inter-alia involving the very same issue of classification of activities of franchisees for subjecting the same to the levy of GST HELD THAT:- Sec. 98(2) provides that the application shall not be admitted where the question raised is already pending under any of the provisions of this act. The term any of the provisions of ... ... ...
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