News Update

New GST Return to work on 'upload, lock & pay' basis; NIL returns through SMS GST 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 normsGST Council to meet again on Aug 4, 2018 + to focus on issues relating to only MSME Sector + also to discuss possible sops for digital paymentsGSTN 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 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 yearsGST - CBIC Chairman asks officers to liquidate pendency relating to Budgetary Support SchemeI-T - Re-opening sought u/s 147 by new incumbent AO towards an issue cannot be said to be 'mere change of opinion' when, such issue was not touched upon by earlier AO: HCRailways tool to tell you chances of confirmation of waitlisted ticketsGST Council's 28th meeting takes off with long agenda list; likely to continue till 4 PMBRICS Summit - Nadda reiterates TB to be off India's map by 2025Chennai DRI recalls containers heading for Dubai, to seize Red Sanders log worth Rs 5.6 CroreI-T - Process of packaging can be considered as manufacturing activity if it is a complicated technical process: ITATAverage income of Agri households - Punjab & Haryana top tally as per last surveyNo-trust motion moved by Opposition against Govt falls on the floorCX - Credit taken but not utilized till reversal - Mere taking of CENVAT credit facilities would not compel assessee to pay interest as well as penalty: CESTATDRI seizes FICN worth Rs 47700 in Rs 500 & Rs 1000 denominations, brought from Nepal; One person arrested
Untitled Document

THE CONSTITUTION (EIGHTY THIRD AMENDMENT) ACT 2000

Statement of Objects and Reasons appended to the Constitution (Eighty Sixth Amendment) Bill 1999 which was enacted as the Constitution (Eighty Third Amendment) Act 2000

The Constitution (Seventy-third Amendment) Act. 1992 was brought into force with effect from the 24th April, 1993. The said Act provided that within one year from date of commencement of that Act, all the States shall amend their local laws to bring them in conformity with the new provisions under the Constitution. This exercise will required to be completed before the 23rd April, 1994.

2. Article 243D provides for reservation for the Scheduled Castes and the Scheduled Tribes in every Panchayat. Arunachal Pradesh is a State inhabited fully by indigenous tribal people. No Scheduled Castes exist in the State. No reservation of seats for the Scheduled Castes has been made in the State Legislative Assembly and no provisions exist under any law to that effect. There is also no reservation for the Scheduled Castes in State Government services.

3. The Bengal Eastern Frontier Regulation, 1873 and the Chin Hill Regulations, 1896 provide special protection and safeguard for the peaceful existence of the indigenous tirbal people of Arunachal Pradesh. These laws probihit the entry of outsiders in the tribal area without "Inner Line Permit". Only the indigenous tribal people are allowed to participate in the democratic process.

4. The tribal society in Arunachal Pradesh is, casteless where social equality among men and women has prevailed over centuries and ages. Since no Scheduled Castes exist in the State and the State of Arunachal Pradesh is singularly free from the caste system, it is proposed to insert a new clause (3A) in article 243M of the Constitution of India, to exempt the State of Arunachal Pradesh from the application of article 243D relating to the reservation of seats in Panchayats for the Scheduled Castes.

5. This will provide a legal and constitutional basis for Panchayat Raj Institutions in Arunachal Pradesh in accordance with the socio-political ethos of the State.

6. The Bill seeks to achieve the aforesaid objective.

(Sunder Lal Patwa)

Dated: December 16, 1999

THE CONSTITUTION (EIGHTY-THIRD AMENDMENT) ACT, 2000

Dated: September 08, 2000

An Act further to amend the Constitution of India.

BE it enacted by Parliament in the Fifty-first Year of the Republic of India as follows:-

1. Short title: This Act may be called the Constitution (Eighty-third Amendment) Act, 2000

2. Amendment of article 243M: In article 243M of the Constitution, after clause (3), the following clause shall be inserted namely:-

"(3A) Nothing in article 243D, relating to reservation of seats for the Scheduled Castes, shall apply to the State of Arunachal Pradesh.".

TIOL Tube Latest

GST 1st Anniversary - A Hardlook (Episode 2) | simply inTAXicating

What's New

CGST Notification
CGST Rate Notification
CGST Circular
Income Tax Notification
Income Tax Circular
Customs Tariff Notification
Customs NT Notification
Customs Circular
Anti Dumping Notification
DGFT Notification
DGFT Public Notice
DGFT Circular
RBI Circular

TAXATION & WILDLIFE