With the introduction of the GST in 2017, Section 51 of the CGST Act outlined provisions for Tax Deducted at Source (TDS), ...
Note: The principal notification no. 5/2017- Central Tax was published in the Gazette of India, Extraordinary, Part II, ...
State of UP and Others, the Allahabad High Court ruled that Poker and Rummy are skill-based games, not gambling. The ...
The Ministry of Finance, through Notification No. 09/2024-Integrated Tax (Rate), dated October 8, 2024, introduces an ...
In the case of Globus Logisys Pvt Ltd Vs Deputy Commissioner of State Tax, the Calcutta High Court addressed the issue of a ...
In India, the power to levy taxes on alcoholic beverages is vested solely with the States and not with the Union. Extra Neutral Alcohol (“ENA”), a key input for the alcoholic beverages industry, was ...
3. Project IEC 3.0 is envisaged to provide not only a continuation of the services rendered by Project IEC 2.0, but also to ...
The Section 11A starts with a non-obstante clause. Consequently, in case of any conflict between proposed Section 11A and any other provisions in the GST Act, proposed Section 11A shall prevail.
On October 7, 2024, the Ministry of Finance issued Notification No. 02/2024 regarding the Union Territory Goods and Services ...
In the instant case, the petitioner had constructed a shopping mall in which huge quantities of materials were purchased like cement , sand , steel, aluminium , wires, plywood, paints lifts, ...
Delhi High Court held that that non-payment of dues for a period of three months is not a prescribed ground under section 29 ...