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, ...
The Ministry of Finance, through Notification No. 09/2024-Integrated Tax (Rate), dated October 8, 2024, introduces an ...
State of UP and Others, the Allahabad High Court ruled that Poker and Rummy are skill-based games, not gambling. The ...
In the case of Globus Logisys Pvt Ltd Vs Deputy Commissioner of State Tax, the Calcutta High Court addressed the issue of a ...
This appeal filed by the assessee is against the revision order of Ld. Pr. CIT, Patna-1vide Order No. ITBA/REV/F/REV5/2021-22 ...
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 ...
Delhi High Court held that that non-payment of dues for a period of three months is not a prescribed ground under section 29 ...
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 ...
On October 7, 2024, the Ministry of Finance issued Notification No. 02/2024 regarding the Union Territory Goods and Services ...
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.