Home Highlights June 2017 Year 2017 This

You may also like:

1. Certain sections of the IGST Act, 2017 came into force w.e.f. 22.06.2017 i.e Definitions, Officers, Registration, Application of certain provision of CGST to IGST, Power...

2. Sub-section (5) and sub-section (6) inserted in section 16 of CGST Act retrospectively extend the time limit to avail input tax credit in certain specified cases...

3. Deemed dividend u/s 2(22)(e) - transaction between EIL and group companies - the CBDT has also taken a view vide CBDT Circular No. 19/2017 dated 12.06.2017 stating that...

4. Classification of service - rate of tax applicable for works contract - construction of a structure meant predominantly for use as a cultural establishment - The...

5. The respondent, engaged in selling medicines with GSTIN 24AFKPG7000FIZZ, failed to pass on the benefit of GST rate reduction from 28% to 18% on the product "Eclat Serum...

6. Entry No. 59 of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017, as amended by Notification 06/2022-Central Tax (Rate) dated 13.07.2022, mentions 'Meal and...

7. The works rendered by the applicant involving application of polymer protective coating for bridges, as part of construction or routine maintenance/renovation, falls...

8. Constitutional validity of Section 13(8)(b) read with Section 8(2) of the IGST Act - Supply of intermediary services as intermediary to his overseas customers - Neither...

9. Challenging the constitutional validity of the Electoral Bond Scheme “Electoral Bond Scheme” or “Scheme” - The Supreme Court held that, the Electoral Bond Scheme, the...

10. Anti-Profiteering Authority - Certain provisions under Rules 120, 122 and 124 of GST Rules 2017 amended.

11. Seeks to amend notification No. 50/2017 Customs dated 30.06.2017 - Increase in Rate of Duty on certain items including Chana and Edible Oil - Notification

12. Proviso to sub-rule (4) of Rule 22 of CGST Rules 2017 allows revocation of GST registration cancellation u/s 29(2)(c) of CGST Act 2017 if pending returns are filed and...

13. Operational Debt or not - The observation of this Tribunal in the above case in respect of definition of ‘service’ under Consumer Protection Act, 2019 and Central Goods...

14. Rejection of refund claim - CVD and SAD paid for regularisation of advance licence (import licence) - The payment of CVD and SAD subsequently during GST regime, for the...

15. Classification of supply - supply of services or not - Activities of a liaison office - The applicant has claimed that they are not “person” as per Section 2 (84) of...