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Highlights / Annotations / Catch Notes For August of 2017

Home Highlights August August 2017 Year 2017

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August 4, 2017 News GST

GST Rates - HSN Code - Nail Polish [whether in large quantities say 50 to 100 litres or in retail packs] falls under heading 3304 and attracts 28% GST
August 4, 2017 News GST

GST Rates - HSN Code - Puja samagri, including kalava (raksha sutra) attracts Nil GST. - Rakhi, which is in form of kalava [raksha sutra] will thus attract Nil GST. -......
August 4, 2017 News GST

GST Rates - HSN Code - Soaps; organic surface active products and preparations for use and soaps, in form of bars, cakes, moulded pieces or shapes falling under heading.....
August 4, 2017 News GST

GST Rates - HSN Code - Filters or Water Purifiers fall under heading 8421 and attract 18% GST.
August 4, 2017 News GST

GST Rates - HSN Code - Sarees and dhoti - of Silk, Woven fabrics of silk sarees (HSN code 5007) - of Cotton, Of not more than 200 gsm (HSN code 5208) - of Cotton, Of......
August 4, 2017 News GST

GST Rates - HSN Code - Maize [of seed quality] fall under heading 1005 and attract Nil GST.
August 4, 2017 News GST

GST Rates - HSN Code - Idli Dosa Batter (Wet Flour) [as food mixes] falls under heading 2106 and attracts 18% GST.
August 4, 2017 News GST

GST Rates - HSN Code - Structures of iron or steel fall under heading 7308 and structures of aluminium fall under heading 7610 and attract 18% GST. - Solar Panel......
August 4, 2017 News GST

GST Rates - HSN Code - Kulfi is classifiable under heading 2105 and attracts 18% GST.
August 4, 2017 News GST

GST Rates - HSN Code - Lac or shellac bangles are classifiable under heading 7117 and attract 3% GST.
August 4, 2017 Notifications Income Tax

Conditions specified in clauses (e), (f) and (g) of Section 9A(3) shall not apply in case of an investment fund set up by a Category-I or Category-II foreign portfolio......
August 4, 2017 Notifications Income Tax

Central Government notifies the countries and specified territories - in the case of an eligible investment fund, the fund management activity carried out through an......
August 4, 2017 Case Laws Central Excise

Refund Claim - unjust enrichment - As the entire amount has been recovered from the ultimate buyers including the duty element, unjust enrichment is attracted.
August 4, 2017 Case Laws Central Excise

MRP based Valuation - combination pack - detergent powder and detergent cake - As a marketing strategy one of the product in such combo pack is declared to be free.......
August 4, 2017 Case Laws Customs

Confiscation - rejection of assessable value - Toyota Land Cruiser Prado - Car imported unlawfully contravening provisions of Customs Act, 1962 become smuggled goods as.....
August 4, 2017 Case Laws Customs

Classification of Discreet Lustre Master Station, consisting of computer system, storage devices, PCB cards the imported goods will then have to be considered as a......
August 4, 2017 Case Laws Income Tax

Cognizance of the offence u/s 276B - after lapse of about three years from the date of deposit of due tax - continuance of the criminal proceeding against the petitioner....
August 4, 2017 Case Laws Income Tax

Capital gain - revaluation of the satellite rights - The revaluation of the assets by the partnership firm would not attract any capital gain - There was no transfer - HC
August 4, 2017 Case Laws Income Tax

If the loss is found to have occurred on account of error trade conducted by assessee on behalf of clients, then the claim will have to be accepted as business loss. - HC
August 4, 2017 Case Laws Income Tax

Best judgement assessment u/s 144 - CIT(A) wrongly substituted the best judgement of the AO with his own judgement contrary to the provisions of section 144 of the Act
August 4, 2017 Case Laws Income Tax

Generation of surplus while carrying out charitable activities would not disentitle the assessee for registration u/s. 12A of the Act
August 4, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - show-cause notice issued under section 274 read with section 271 of the Act is defective as it does not speak about the grounds on which the......
August 4, 2017 Case Laws Income Tax

Set off of brought forward losses and depreciation against surrendered income - Departmental representative is only attempting to enlarge the scope of assessment by......
August 4, 2017 Case Laws Income Tax

Eligibility to exemption u/s 11 the engagement with the educational institutions is on the fringe, though, as it appears, is slated to be expanded in future. Its......
August 4, 2017 Case Laws Income Tax

Interest earned should only go to reduce the capital cost of the project to be set up by the respondent company and it should not be brought to tax, as the interest is......
August 4, 2017 Case Laws Income Tax

Grant of registration u/s 12A (a) - charitable activities - urban development authority engaged in the object of "advancement of any other object of general public......
August 3, 2017 Circulars DGFT

Export policy of Muli-bamboo and bamboo products — Proforma for issue of Certificate of Origin (COO) regarding
August 3, 2017 Circulars Customs

Exports under claim for drawback in the GST scenario - Government has dispensed with the requirement of the certificate from GST officer to claim higher rate of drawback....
August 3, 2017 Circulars Customs

Exports under claim for drawback in the GST scenario - Self-declaration format / form for claiming higher rate of AIR of duty drawback under column (4) and (5) of the AIR Schedule
August 3, 2017 Circulars Customs

Refund of IGST paid on exports and Export under Bond scheme - refund of unutilised input tax credit (ITC) or IGST paid - For the option (b), the shipping bill filed by......
August 3, 2017 Circulars Customs

Refund of IGST paid on exports and Export under Bond scheme - unutilised input tax credit (ITC) - Application for refund shall be filed only after the export manifest or....
August 3, 2017 Circulars Customs

Exports under GST - Duty Drawback - it could be possible that export goods may be manufactured by using both Central Excise/Service Tax paid and CGST/IGST paid inputs......
August 3, 2017 Circulars Customs

Exports under GST - Drawback - The certificates from jurisdictional GST officer as referred above may not be available during initial days - all field formations shall......
August 3, 2017 Circulars Customs

Imports and Input Tax Credit (ITC) - Input tax credit shall be availed by a registered person only if all the applicable particulars as prescribed in the Invoice Rules......
August 3, 2017 Circulars Customs

Imports and Input Tax Credit (ITC) - importers are advised to complete their registration process for GSTIN as ITC of IGST would be available based on GSTIN declared in.....
August 3, 2017 Circulars Customs

Full exemption from IGST has been provided on passenger baggage. However, basic customs duty shall be leviable at the rate of 35% and education cess as applicable on the....
August 3, 2017 Circulars Customs

In the GST regime, for the purpose of levying IGST all the imports under the project import scheme will be classified under heading 9801 and duty shall be levied @ 18%.
August 3, 2017 Circulars Customs

EOUs and SEZ - Post GST - In the GST regime, clearance of goods in DTA will attract GST besides payment of amount equal to BCD exemption availed on inputs used in such......
August 3, 2017 Circulars Customs

The EXIM scrips under the export incentive schemes of chapter 3 of FTP (for example MEIS and SEIS) can be utilised only for payment of Customs duties or additional......
August 3, 2017 Circulars Customs

Import of goods - Post GST - Type of duties - Although BCD, Education Cesses and IGST would be applicable in majority of cases, however, for some products CVD, SAD or......
August 3, 2017 Circulars Customs

While PAN is identifier at the entity level, GSTIN would be used as identifier at the transaction level for every import and export. Further, in scenarios where GSTIN is....
August 3, 2017 Circulars Customs

Under the GST regime, Customs duties will be exempted on imports made under export promotion schemes namely EPCG, DEEC (Advance License) and DFIA. - IGST and......
August 3, 2017 Circulars Customs

Imports of goods - IGST would be levied on cargo which has arrived prior to 1st July but a bill of entry is filed on or after 1st July 2017.
August 3, 2017 Act Rules Customs

Levy of Fees (Customs Documents) Regulations, 1970, has been amended
August 3, 2017 Circulars Customs

Direction issued to all CFSs to give an undertaking that they are responsible to safety and security of cargo during the movement of such containers
August 3, 2017 Circulars Customs

Direction to Importers/Customs Brokers - Importers/CBs are required to intimate the shipping line/agents about their option of the destination CFS, atleast 72 hours......
August 3, 2017 Circulars Customs

Direction to Shipping Lines/Shipping Agents - Not to insist for submission of Original Bill of Lading (BL) at the time of submission of advance intimation. Original Bill....
August 3, 2017 Circulars Customs

For any delay in evacuation of container from Terminal (beyond free period allowed by each Terminal Operator), CFss will be responsible for payment of “Port charges” to.....
August 3, 2017 Circulars Customs

For the consignments having entry inward date 01.07.2017 & onwards and where advance/prior BE were already filed prior to 01.07.2017 there will be no charge on the late.....
August 3, 2017 Circulars Customs

GST implementation - Guidance Note for Importers and Exporters

1 ....5 6 7 8910

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F: Transfer of ITC without filing ITC-02

F: assessment order

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H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

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H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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