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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
Untitled Document

THE CONSTITUTION (FIFTY-EIGHTH AMENDMENT) ACT, 1987

Statement of Objects and Reasons appended to the Constitution (Fifty-sixth Amendment) Bill, 1987 which was enacted as THE CONSTITUTION (Fifty-eighth Amendment) Act, 1987

STATEMENT OF OBJECTS AND REASONS

The Constitution of India was adopted by the Constituent Assembly in English. A Hindi translation of the Constitution, signed by the members of the Constituent Assembly, was also published in 1950 under the authority of the President of the Constituent Assembly in accordance with a resolution adopted by that Assembly.

2. There has been a general demand for the publication of an authoritative text of the Constitution in Hindi incorporating therein all the subsequent amendments. It is also imperative to have an authoritative text of the Constitution for facilitating its use in the legal process. Any Hindi version of the Constitution should not only conform to the Hindi translation published by the Constituent Assembly, but should also be in conformity with the language, style and terminology adopted in the authoritative texts of Central Acts in Hindi. It is, therefore, proposed to amend the Constitution so as to empower the President of India to publish under his authority the translation of the Constitution in Hindi signed by the members of the Constituent Assembly with such modifications as may be necessary to bring it in conformity with the language, style and terminology adopted in the authoritative texts of Central Acts in the Hindi language. The President would also be authorised to publish the translation in Hindi of every amendment of the Constitution made in English.

3. The Bill seeks to achieve the aforesaid objects.

(Buta Singh)

Dated: February 17, 1987

THE CONSTITUTION (FIFTY-EIGHTH AMENDMENT) ACT, 1987

Dated: December 09, 1987

An Act further to amend the Constitution of India.

BE it enacted by Parliament in the Thirty-eighth Year of the Republic of India as follows:-

1. Short title:-This Act may be called the Constitution (Fifty-eighth Amendment) Act, 1987.

2. Amendment of the heading of Part XXII:-In Part XXII of the Constitution, in the heading, after the word, "COMMENCEMENT", the words ", AUTHORITATIVE TEXT IN HINDI" shall be inserted.

3. Insertion of new article 394A:-After article 394 of the Constitution, the following article shall be inserted, namely:-

"394A. Authoritative text in the Hindi language:- (1) The President shall cause to be published under his authority,-

(a) the translation of this Constitution in the Hindi language, signed by the members of the Constituent Assembly, with such modifications as may be necessary to bring it in conformity with the language, style and terminology adopted in the authoritative texts of Central Acts in the Hindi language, and incorporating therein all the amendments of this Constitution made before such publication; and

(b) the translation in the Hindi language of every amendment of this Constitution made in the English language.

(2) The translation of this Constitution and of every amendment thereof published under clause (1) shall be construed to have the same meaning as the original thereof and if any difficulty arises in so construing any part of such translation, the President shall cause the same to be revised suitably.

(3) The translation of this Constitution and of every amendment thereof published under this article shall be deemed to be, for all purposes, the authoritative text thereof in the Hindi language.".

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