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GST - Withdrawal of discount by supplier does not amount to profiteering - Flipkart cannot be held accountable for contravention of Section 171 of CGST Act: NAPAI-T - Consolidation of appeals being heard expeditiously by different benches of ITAT and also without giving a notice to assessee is a vitiated decision: HCWhether "One Tax"concept is being diluted (See 'TOG INSIGHT' 'on 'Taxongo.com')28th GST Council meeting decisions - an overviewCX - CENVAT -Phrase 'for personal consumption' appearing in clause (C) of Rule 2(l) of CCR, 2004 is not linked to clause (A) and (B)- Rent-a-cab service is a part of limb (B) and stands excluded from definition of Input service: CESTATAchieving targeted Cargo Release Time cannot be business as usualI-T - Non-prosecution of disallowances by taxpayer in appeal, should not be used against him as ground for invoking penal proceedings: ITATGST - Major relief granted to Services in IT, Education, Agri, Banking & Food Processing sectorsGST - Many transactions in Schedule III to constitute ' No Supply'Naidu appoints Prof Raj Kumar of BHU as Vice-Chancellor of Panjab UnivNew GST Return to work on 'upload, lock & pay' basis; NIL returns through SMSGST Registration - Part B of REG-26 not filled - Do it before Aug 31GST Council approves proposed amendments in laws; No interest to be paid if ITC is reversed on failure to make payment within 180 days + exemption to IT services in case of Related Parties + to define expression 'renting of immovable property' + extends exemption upto Sept 2019 on outward transportation by air or sea + RCM to apply on DSA services to banks or NBFCsGST Council reduces tax rates on as many as 87 items + 5% IGST on Pool price of imported urea by Govt + exemption from CESS to coal rejects + water supplied for public purposes + 5% tax rate on marine enginesGST Council takes slew of decisions to reduce tax rates & simplify compliance normsGSTN to link all tolls & nakkas through RAFD for smooth movement of goods + SOP to be issued to overcome e-Way Bill related penalty + Migration window without interest to remain open till Aug-endGST Council to meet again on Aug 4, 2018 + to focus on issues relating to only MSME Sector + also to discuss possible sops for digital paymentsGST Council hikes exemption limit from Rs 10 lakhs to Rs 20 lakhs in States like HP, Uttaranchal, Assam, Arunachal & two more + also allows multiple registration within a State if taxpayer wishes so + simplifies cancellation of registrationGST - Council decides to make it quarterly return but monthly payment upto Rs 5 Crore turnover - Relief for 93% taxpayers + approves 10% of turnover or upto Rs 5 lakh worth of services by Composition dealers + suspends RCM upto September 2019GST Council decides 28% tax to apply only on actual hotel tariff of Rs 7500 rather than declared tariffGST Council grants relief to textile sector - ITC refund to be granted but after July 27, 2018GST Council exempts many items such as statutes of god, rakhi, brooms & many others + tax rate on handloom items lowered from 12% to 5% + rate on ethanol down to 5% + many items moved from 28% to 18% slabGST Council approves New two-page GSTR + facility of revision of GSTR + quarterly return for composition dealers but monthly tax payment + exemption to sanitary napkins + 5% tax rate on shoes up to Rs 1000 + many items like TV upto 25 inch + Fridge & other electronic items from 28% to 18% slab + powers to share IGST and CESS collected before 5 years
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THE CONSTITUTION (THIRTY-SEVENTH AMENDMENT) ACT, 1975

Statement of Objects and Reasons appended to the Constitution (Thirty-seventh Amendment) Bill, 1975 which was enacted as the Constitution (Thirty-seventh Amendment) Act, 1975

STATEMENT OF OBJECTS AND REASONS

The Union territory of Arunachal Pradesh is at present administered through a Chief Commissioner. It has a Pradesh Council, consisting mostly of representatives of Zila Parishads, which functions as an advisory body on important matters relating to the administration of the Union territory. Some members of the Pradesh Council are also associated with the Chief Commissioner in the day-to-day administration as Counsellors. It is proposed to replace the Pradesh Council by a Legislative Assembly and the Counsellors by a Council of Ministers, as in certain other Union territories specified in article 239A of the Constitution. The Bill, therefore, seeks to include Arunachal Pradesh in that article.

2. Under article 240 of the Constitution, the President is empowered to make regulations for the Union territory of Arunchal Pradesh. With the Constitution of a Legislative Assembly for the Union territory, it is proposed to provide that, as in the case of other Union territories with Legislatures, this power may be exercised only when the Assembly is either dissolved or its functioning remains suspended. The Bill seeks to amend article 240 also to achieve this object.

(K Brahmananda Reddy)

Dated: March 19, 1975

THE CONSTITUTION (THIRTY-SEVENTH AMENDMENT) ACT, 1975

Dated: May 03, 1975

An Act further to amend the Constitution of India.

BE it enacted by Parliament in the Twenty-sixth Year of the Republic of India as follows:-

1. Short title:-This Act may be called the Constitution (Thirty-seventh Amendment) Act, 1975.

2. Amendment of article 239A:-In article 239A of the Constitution, in clause (1), for the words "Pondicherry and Mizoram", the words "Pondicherry, Mizoram and Arunachal Pradesh" shall be substituted.

3. Amendment of article 240:-In article 240 of the Constitution, in clause (1), in both the provisos, for the words "Pondicherry or Mizoram", the words "Pondicherry, Mizoram or Arunachal Pradesh" shall be substituted.

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