The CBIC vide Circular No. 113/32/2019 – GST dated October 11, 2019, has clarified the applicability of GST Rates on Various Goods in the following manner: – Classification of …
Background: The activities associated with exploration, mining or drilling of petroleum crude or natural gas fall under heading 9986. A few services particularly technical and consulting services relating to …
Background: Passenger Service Fee (“PSF”) is charged under rule 88 of Aircraft Rules, 1937 according to which the airport licensee may collect PSF from embarking passengers at such rates …
Background: The Securities and Exchange Board of India (SEBI) has prescribed the Securities Lending Scheme, 1997, for the purpose of facilitating lending and borrowing of securities. Under the Scheme, …
Background: The Electronics Semiconductor and Design Manufacturing (ESDM) industry in India are engaged in the process of developing software and designing integrated circuits electronically for customers located overseas. The …
Background: In terms of Sl. No. 66 of the Notification No. 12/2017- Central Tax (Rate) dated June 28, 2017, any services provided by an educational institutions to its students, …
Background: Individual donors provide financial help or any other support in the form of donation or gift to institutions such as religious institutions, charitable organisations, schools, hospitals, orphanages, old …
Background: Any Services provided by the Government to any business entities including by way of grant of privileges, licences, mining rights, natural resources such as spectrum etc. against payment …
The CBIC vide Notification No. 47/2019 dated October 09, 2019 has, in order to give effect to the recommendation of the GST Council, notified that, registered persons whose aggregate …
Apart from the amendments in Rules -36, 61, 117 posted separately, the CBIC vide Notification No. 49/2019-CT dated October 10, 2019 has also amended certain other rules of CGST …
