SIGN IN SUBSCRIBE

News Update

CBIC notifies withdrawal of 'Stop OOC' procedure for claim of exemption under FTAsCBIC notifies Customs Exchange ratesIndia-UAE trade pact - Last date for application of TRQ extended till May 31Ethanol production capacities up from 421 cr ltrs to 867 cr ltrsI-T - Addition made by AO in absence of any incriminating material, merely on basis of suo-motu disclosure made before ITSC, is not sustainable: ITATUS Senate passes USD 40 bn air package for UkrainePort Blair Airport to get new terminal building by October, 2022I-T - Assessment order, made on basis of statements recorded from third parties that are neither provided nor cross-examination is given to assessee, is bad in law : ITATMonkeypox cases travel from UK, EU to US & Canada nowOmicron BA.4 - First case detected in HyderabadCentre decides to lift Price Capping of Raw JuteI-T- Ad hoc disallowance of telecom expenses can't be made by merely stating that assessee could not justify business expediency : ITATFresh CBI cases against Lalu Yadav & his daughter; Raids roll outI-T - Delay in filing TDS quarterly statements is per se insufficient grounds to impose penalty, more so where reasonable explanation is given to explain such delay : ITATIndonesia decides to revoke embargo on exports of palm oil from next weekDelhi AIIMS says all tests costing under Rs 300 to be provided free from nowFM chairs Annual Meeting of Board of Governors of New Development BankG7 pledges USD 18 bn aid package for UkraineI-T- Reassessment proceedings are invalid as AO fails to indicate how and why assessee has failed to make full and true disclosure of all material facts necessary for assessment : ITATCanada notifies ban on China’s Huawei Technologies & ZTE Corp from 5G NetworksJaishankar says BRICS needs to honour territorial integrity of membersBiden to visit Samsung’s chip plant in Korea - reprieve for Samsung leader Jay Lee from court trialI-T - Additions u/s 153C invalid where no material incriminating the assessee is found in course of search proceedings : ITATOmicron dancing with tall numbers in N Korea - 2.64 lakhs in 24 hours + Daily cases soar to 8000 in New ZealandNational Geographic team sets up weather station on Mt EverestKey rates of China banks go south to buoy up roiled economyCanadian PM says China playing Western nations against each otherI-T- Addition for bogus purchases should be restricted to gross profit involved in such purchases : ITATPM going to Japan to attend Quad; to have bilateral talks with BidenCX - The power exercised by authority by issuing Demand-cum SCN is a statutory power conferred upon respondent authorities under Section 73 of FA, 1994 and as such issuance of SCN cannot be said to be without jurisdiction: HCInflation - Not 'wet-bulb conditions' thus far!Cus - As importer of goods will sell the goods after import, importer cannot file application to decide that such goods are being purchased as waste & scrap: HCDebroy releases State of Inequality in India ReportCX - Only arrears of land related revenue were to be borne by Purchaser and therefore outstanding amount of the previous owner cannot be realised from assessee: CESTATCustoms Duty on the mysterious washed ashore chariotCus - The review order passed by department is beyond the time-limit prescribed under section 129D (3) of Customs Act, 1962 and therefore appeals filed before Commissioner (A) are time-barred: CESTATCERT-In releases FAQs to address queries on Cyber Security DirectionsST - Since the amount deposited by appellant during audit is lying with Department as revenue deposit and for such amount there is no question of any limitation as provided under Section 11B, appellant is entitled to refund of said amount: CESTAT400 GIS-based maps ready under PM GatiShakti: GoyalCus - Procedure for export starts with filing of checklists on ICEGATE portal, if same is not backed by proper shipping bill within 15 days, checklist gets purged - It is not understood how the issuance of checklist by Customs Broker was a fraud under Customs Act: CESTAT
Untitled Document

[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
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NEW DELHI

NOTIFICATION NO

02/2022-Union Territory Tax; Dated: March 31, 2022

G.S.R. 245(E).- In exercise of the powers conferred under the sub-section (1) and sub-section(2) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with section 21 of the Union Territory Goods and Services Tax Act, 2017(14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.02/2017-Union Territory Tax, dated the 27th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 648(E)., dated the 27th June, 2017, namely:-

In the said notification, in the Table, after serial number 3 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -

"4.

6815

Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks

5.

6901 00 10

Bricks of fossil meals or similar siliceous earths

6.

6904 10 00

Building bricks

7.

6905 10 00

Earthen or roofing tiles".

2. This notification shall come into force on the 1st day of April, 2022.

[F. No. 190354/56/2022-TRU]

(Vikram Vijay Wanere)
Under Secy.

Note: The principal notification No.02/2017-Union Territory Tax, dated the 27th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 648(E), dated the 27th June, 2017, and was last amended by notification No. 01/2018 - Union Territory Tax, dated the 1st January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 03(E), dated the 1st January, 2018.

[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
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NEW DELHI

NOTIFICATION NO

01/2022-Union Territory Tax; Dated: March 31, 2022

G.S.R. 244(E).- In exercise of the powers conferred by clause (vi) of section 21 of the Union Territory Goods and Services Act, 2017 (14 of 2017), read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.02/2019-Union Territory Tax, dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 192(E), dated the 7th March, 2019, namely:-

In the said notification, in the Table, after serial number 3 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -

"4.

6815

Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks

5.

6901 00 10

Bricks of fossil meals or similar siliceous earths

6.

6904 10 00

Building bricks

7.

6905 10 00

Earthen or roofing tiles".

2. This notification shall come into force on the 1st day of April, 2022.

[F. No.190354/56/2022-TRU]

(Vikram Vijay Wanere)
Under Secy.

Note: The principal notification No. 02/2019-Union Territory Tax, dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 192(E), dated the 7th March, 2019.

 

TIOL Tube Latest

TIOL Tube
Message from Mr. N. Venkataraman, Additional Solicitor General of India in the Supreme Court



VISION 360

TII LATEST

TIOLCORPLAWS LATEST