Daily Archives: July 7, 2017

IGST exemption to SEZs on import of Goods : -Notification 64/2017 Customs dated. 05-07-2017 

Notification 64/2017 Customs dated. 05-07-2017  IGST exemption to SEZs on import of Goods by a unit/developer in an SEZ vide Notification 64/2017-Cus,dated. 05-07-2017  [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 64/2017- Customs New Delhi, the 5th… Read More »

IGST exemption to SEZs on import of Services : Notification No. 18/2017 -Integrated Tax (Rate) Dated 5th July, 2017

Notification No. 18/2017 -Integrated Tax (Rate) Dated 5th July, 2017 IGST exemption to SEZs on import of Services by a unit/developer in an SEZ  vide Notification No. 18/2017 -Integrated Tax (Rate) Dated 5th July, 2017 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT… Read More »

Rescinding Exemption from Integrated Tax to SEZ : Notification No. 17/2017 -Integrated Tax (Rate) Dated 5th July, 2017

Notification No. 17/2017 -Integrated Tax (Rate) Dated 5th July, 2017 Rescinding Notification No. 15/2017-Integrated Tax (Rate) dated 30.06.2017 Vide Notification No. 17/2017 -Integrated Tax (Rate) Dated 5th July, 2017 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 17/2017 -Integrated Tax (Rate)… Read More »

Allowances : 7th Central Pay Commission Approved :- Notification No. 11-1/2016-IC 6th July 2017

Notification No. 11-1/2016-IC Dated 6th July 2017 Government of India accepted the recommendations of Seventh Central Pay Commission on allowances with 34 modifications as specified in Appendix I. The Statement showing the recommendations of the Commission on allowances and the Government’s decision thereon is annexed at Appendix II : Notification No. 11-1/2016-IC Dated 6th July… Read More »

Highlights of Allowances of 7th Central Pay Commission approved by Govt

The Central Government’s decision on recommendations of the 7th Central Pay Commission (CPC) on Allowances published in Gazette of India yesterday i.e. 6th July, 2017; All allowances are given effect from 1st July 2017;  Concerned Ministries advised to issue their Orders on Allowances governed by them immediately so that the revised rates of allowances get… Read More »

Schedule III UP GST Act 2017 : Activities or Transactions Which Shall Be Treated Neither as A Supply of Goods Nor a Supply of Services

Schedule III UP GST Act 2017 [ Schedule III  UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Activities or Transactions Which Shall Be Treated Neither as A Supply of Goods Nor a Supply of Services   ] SCHEDULE III [See section 7] : ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR… Read More »

Schedule I UP GST Act 2017 : Activities To Be Treated as Supply Even If Made Without Consideration

Schedule I UP GST Act 2017 [ Schedule I  UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Activities To Be Treated as Supply Even If Made Without Consideration  ] SCHEDULE I [See section 7] ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION 1. Permanent transfer or disposal of business assets where input… Read More »

Section 167 UP GST Act 2017 : Delegation of powers

Section 167 UP GST Act 2017 [ Section 167 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Delegation of powers and is covered in  Chapter XXI  : Miscellaneous  ] Delegation of powers 167 . The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by… Read More »

Section 166 UP GST Act 2017 : Laying of rules, regulations and notifications

Section 166 UP GST Act 2017 [ Section 166 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Laying of rules, regulations and notifications and is covered in  Chapter XXI  : Miscellaneous  ] Laying of rules, regulations and notifications 166 . Every rule made by the Government, every regulation made by the Government and every notification issued by the… Read More »

Section 161 UP GST Act 2017 : Rectification of errors apparent on, the face of record

Section 161 UP GST Act 2017 [ Section 161 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Rectification of errors apparent on, the face of record and is covered in  Chapter XXI  : Miscellaneous  ] Rectification of errors apparent on, the face of record 161 . Without prejudice to the provisions of section 160, and notwithstanding anything contained… Read More »

Section 160 UP GST Act 2017 : Assessment proceedings, etc not to be invalid on certain grounds

Section 160 UP GST Act 2017 [ Section 160 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Assessment proceedings, etc not to be invalid on certain grounds and is covered in  Chapter XXI  : Miscellaneous  ] Assessment proceedings, etc not to be invalid on certain grounds 160 . (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice,… Read More »

Section 159 UP GST Act 2017 : Publication of information in respect of persons in certain cases

Section 159 UP GST Act 2017 [ Section 159 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Publication of information in respect of persons in certain cases and is covered in  Chapter XXI  : Miscellaneous  ] Publication of information in respect of persons in certain cases 159 . (1) If the Commissioner, or any other officer authorised by… Read More »

Section 158 UP GST Act 2017 : Disclosure of information by a public servant

Section 158 UP GST Act 2017 [ Section 158 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Disclosure of information by a public servant  and is covered in  Chapter XXI  : Miscellaneous  ] Disclosure of information by a public servant 158 . (1) All particulars contained in any statement made, return furnished or accounts or documents produced in… Read More »

Section 147 UP GST Act 2017 : Deemed Exports

Section 147 UP GST Act 2017 [ Section 147 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Deemed Exports and is covered in  Chapter XXI  : Miscellaneous  ] Deemed Exports 147 . The Government may, on the recommendations of the Council, notify certain supplies of goods as “deemed exports”, where goods supplied do not leave India, and payment… Read More »

Section 146 UP GST Act 2017 : Common Portal

Section 146 UP GST Act 2017 [ Section 146 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Common Portal and is covered in  Chapter XXI  : Miscellaneous  ] Common Portal 146 . The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of… Read More »

Section 145 UP GST Act 2017 : Admissibility of micro films, facsimile copies 1 of documents and computer printouts as documents and as evidence

Section 145 UP GST Act 2017 [ Section 145 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Admissibility of micro films, facsimile copies 1 of documents and computer printouts as documents and as evidence and is covered in  Chapter XXI  : Miscellaneous  ] Admissibility of micro films, facsimile copies 1 of documents and computer printouts as documents… Read More »

Section 143 UP GST Act 2017 : Job work procedure

Section 143 UP GST Act 2017 [ Section 143 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Job work procedure and is covered in  Chapter XXI  : Miscellaneous  ] Job work procedure 143 . (1) A registered person (hereafter in this section referred to as the principal”) may, under intimation and subject to such conditions as may be… Read More »

Section 142 UP GST Act 2017 : Miscellaneous transitional provisions

Section 142 UP GST Act 2017 [ Section 142 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Miscellaneous transitional provisions and is covered in  Chapter XX  : Transitional Provisions  ] Miscellaneous transitional provisions 142 . (1) Where any goods on which tax, if any, had been paid under the existing law at the time of sale thereof, not being earlier than… Read More »

Section 141 UP GST Act 2017 : Transitional provisions relating to job work

Section 141 UP GST Act 2017 [ Section 141 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Transitional provisions relating to job work and is covered in  Chapter XX  : Transitional Provisions  ] Transitional provisions relating to job work 141 . (1)Where any inputs received at a place of business had been despatched as such or despatched after being… Read More »

Section 140 UP GST Act 2017 : Transitional arrangements for input tax credit

Section 140 UP GST Act 2017 [ Section 140 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Transitional arrangements for input tax credit and is covered in  Chapter XX  : Transitional Provisions  ] Transitional arrangements for input tax credit 140 . (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled… Read More »

Section 136 UP GST Act 2017 : Relevancy of statements under certain circumstances

Section 136 UP GST Act 2017 [ Section 136 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Relevancy of statements under certain circumstances  and is covered in  Chapter XIX  : Offences and Penalties  ] Relevancy of statements under certain circumstances 136 . A statement made and signed by a person on appearance in response to any summons issued… Read More »