Please wait.... check your browser settings and enable JavaScript...
ITPJ Vol-102 Iss-3, 05-Dec-2021
Page
Go to Page 0
  Heading

Table of Contents

Page    
GST : NEWS YOU CAN USE - Finance Ministry notifies 12% GST rate on MMF, yarn, fabrics from Jan 1 2 >>   
GST : NEWS YOU CAN USE - Excess money in cash ledger refundable even two yrs after paying GST; CBIC 2 >>   
GST : NEWS YOU CAN USE - Only works contract in land deals will attract GST; Telangana AAR 3 >>   
GST : STATUTES - Clarification in Respect of Applicability of Dynamic Quick Response (QR) Code on B2C Invoices and Compliance of Notification 14/2020-Central Tax, dated 21st March, 2020, Regarding—Circular No. 165/21/2021-GST, dtd. 17-11-2021 [CBEC-20/16/38/2020-GST] 4 >>   
GST : STATUTES - Clarification on Certain Refund Related Issues, Regarding—Circular No. 166/22/2021-GST, dtd. 17-11-2021 [F.No. CBIC-20021/4/2021-GST] 5 >>   
GST : STATUTES - Further Amendments in Notification No.1/2017-Central Tax (Rate), dated 28th June, 2017, Regarding—Notification No. 14/2021-Central Tax (Rate), dtd. 18-11-2021 [F.No.190354/206/2021-TRU] 7 >>   
GST : STATUTES - Amendment in Notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017, Regarding—Notification No. 15/2021-Central Tax (Rate), dtd. 18-11-2021 [F. No.354/207/2021-TRU] 11 >>   
GST : STATUTES - Further Amendment in Notification No. 12/2017-Central Tax (Rate), dated 28th June, 2017, Regarding—Notification No. 16/2021-Central Tax (Rate), dtd. 18-11-2021 [F. No. 354/207/2021-TRU] 12 >>   
GST : STATUTES - Further Amendment in Notification No. 17/2017-Central Tax (Rate), dated 28th June, 2017, Regarding—Notification No. 17/2021-Central Tax (Rate), dtd. 18-11-2021 [F. No. 354/207/2021-TRU] 13 >>   
GST : STATUTES - Further Amendments in Notification No. 1/2017-Integrated Tax (Rate), dated 28th June, 2017, Regarding—Notification No. 14/2021-Integrated Tax (Rate), dtd. 18-11-2021 [F.No.190354/206/2021-TRU] 14 >>   
GST : STATUTES - Further Amendments in Notification No. 8/2017-Integrated Tax (Rate), dated 28th June, 2017, Regarding—Notification No. 15/2021-Integrated Tax (Rate), dtd. 18-11-2021 [F. No.354/207/2021-TRU] 18 >>   
GST : STATUTES - Further Amendments in Notification No. 9/2017-Integrated Tax (Rate), dated 28th June, 2017, Regarding—Notification No. 16/2021–Integrated Tax (Rate), dtd. 18-11-2021 [F. No. 354/207/2021-TRU] 19 >>   
GST : STATUTES - Amendment to Notification No. 14/2017-Integrated Tax (Rate), dated 28th June, 2017, Regarding—Notification No.17/2021-Integrated Tax (Rate), dtd. 18-11-2021 [F. No. 354/207/2021-TRU] 20 >>   
GST : STATUTES - Further Amendments in Notification No.1/2017-Union Territory Tax (Rate), dated 28th June, 2017—Notification No. 14/2021-Union Territory Tax (Rate), dtd. 18-11-2021 [F.No.190354/206/2021-TRU] 21 >>   
GST : STATUTES - Amendment to Notification No.11/2017-Union Territory Tax (Rate), dated 28thJune, 2017, Regarding—Notification No. 15/2021-Union Territory Tax (Rate), dtd. 18-11-2021 [F. No.354/207/2021-TRU] 25 >>   
GST : STATUTES - Amendment in Notification No.12/2017-Union Territory Tax (Rate), dated 28th June, 2017—Notification No. 16/2021–Union territory Tax (Rate), dtd. 18-11-2021 [F. No. 354/207/2021-TRU] 26 >>   
GST : STATUTES - Amendments in Notification No. 17/2017-Union Territory Tax (Rate), dated 28th June, 2017—Notification No. 17/2021-Union territory Tax (Rate), dtd. 18-11-2021 [F. No. 354/207/2021-TRU] 27 >>   
GST : ARTICLE - Suspension of Registration—A Nightmare for Taxpayers—CA. SATYADEV PUROHIT 29 >>   
GST : ARTICLE - GST on Services by or to Government Entity—NARENDRA KUMAR 33 >>   
GST : ARTICLE - Rectification Application Rejected by AAR—Calculation of Limitation Period for Filing Appeal Against Original Order—VINEET TIWARI 39 >>   
GST : ARTICLE - GST on Storage and Warehousing Services—VISHAMBHAR DAYAL 42 >>   
GST : MINI BOOK - Supply under GST 47 >>   
GST : CASE LAW REPORTS - Aamna Parween v. State of Bihar (2021) 102 ITPJ (G) 551 (Pat-HC) 127 >>   
GST : CASE LAW REPORTS - B. Anandan v. Gov. of India (2021) 102 ITPJ (G) 571 (Mad-HC) 147 >>   
GST : CASE LAW REPORTS - Creative Ants v. Superintendent (2021) 102 ITPJ (G) 553 (Jp-Trib) 129 >>   
GST : CASE LAW REPORTS - Deem Distributors (P) Ltd. v. UOI (2021) 102 ITPJ (G) 551 (Tel-HC) 127 >>   
GST : CASE LAW REPORTS - Gayatri Agro Agencies v. UOI & Ors. (2021) 102 ITPJ (G) 579 (Bom-HC) 155 >>   
GST : CASE LAW REPORTS - GST Practitioners' Association & Anr. v. Union of India (2021) 102 ITPJ (G) 532 (Bom-HC) 108 >>   
GST : CASE LAW REPORTS - Himanshu Balram Gupta v. Union of India (2021) 102 ITPJ (G) 579 (Guj-HC) 155 >>   
GST : CASE LAW REPORTS - Jyoti Bhatia v. Asstt. Commr. of CGST (2021) 102 ITPJ (G) 575 (JP-Trib) 151 >>   
GST : CASE LAW REPORTS - Keyur Jai Kumar Shah v. UOI (2021) 102 ITPJ (G) 563 (Bom) 139 >>   
GST : CASE LAW REPORTS - Kuppan Gounder P.G. Natarajan v. Directorate General of GST Intelligence (2021) 102 ITPJ (G) 531 (Mad-HC) 107 >>   
GST : CASE LAW REPORTS - Magna Wires (P) Ltd. & Ors. v. UOI & Ors. (2021) 102 ITPJ (G) 552 (P&H-HC) 128 >>   
GST : CASE LAW REPORTS - Ratek Pheon Friction Technologies Pvt. Ltd. v. Pr. Commr. & Ors. (2021) 102 ITPJ (G) 574 (All-HC) 150 >>   
GST : CASE LAW REPORTS - Ritesh Aggarwal v. Directorate General of GST (Intelligence) (2021) 102 ITPJ (G) 557 (Del-HC) 133 >>   
GST : CASE LAW REPORTS - Sanjay Garg v. UOI & Ors. (2021) 102 ITPJ (G) 566 (All-HC) 142 >>   
GST : CASE LAW REPORTS - Sanjay Prahladbhai Patel v. State of Gujarat (2021) 102 ITPJ (G) 560 (Guj-HC) 136 >>   
GST : CASE LAW REPORTS - Sunil Kumar Sisodia v. Superintendent, CGST (2021) 102 ITPJ (G) 532 (Jp-Trib) 108 >>   
GST : CASE LAW REPORTS - Sushila Devi Meena v. Asstt. Commr. (2021) 102 ITPJ (G) 553 (Jp-Trib) 129 >>   
GST : CASE LAW REPORTS - TMB Traders v. Dy. Asstt. CST (2021) 102 ITPJ (G) 557 (AP-Trib) 133 >>   
GST : CASE LAW REPORTS - V.S. Enterprises v. State of U.P. & Ors. (2021) 102 ITPJ (G) 550 (All-HC) 126 >>   
GST : CASE LAW REPORTS - Vodafone Mobile Services Ltd., In re (2021) 102 ITPJ (G) 533 (Jp-Trib) 109 >>   
States GST & VAT : ADVANCE RULINGS - Vijayavahini Charitable Foundation, In re (2021) 102 ITPJ (SG) 588 (AAR) 164 >>   
States GST & VAT : ADVANCE RULINGS - Apar Industries Ltd., In re (2021) 102 ITPJ (SG) 590 (AAR) 166 >>   
States GST & VAT : ADVANCE RULINGS - Girish Rathod (Jay Ambey), In re (2021) 102 ITPJ (SG) 593 (AAR) 169 >>   
States GST & VAT : ADVANCE RULINGS - Gujarat Hira Bourse, In re (2021) 102 ITPJ (SG) 594 (AAR) 170 >>   
States GST & VAT : ADVANCE RULINGS - J.K. Food Industries, In re (2021) 102 ITPJ (SG) 591 (AAR) 167 >>   
States GST & VAT : ADVANCE RULINGS - J.K. Papad Industries, In re (2021) 102 ITPJ (SG) 592 (AAR) 168 >>   
States GST & VAT : ADVANCE RULINGS - J.K. Snacks Industries, In re (2021) 102 ITPJ (SG) 591 (AAR) 167 >>   
States GST & VAT : ADVANCE RULINGS - Kababhai Popatbhai Savalia (Shreeji Earth Movers), In re (2021) 102 ITPJ (SG) 589 (AAR) 165 >>   
States GST & VAT : ADVANCE RULINGS - Kanayalal Pahilajrai Balwani (Siddharth Foods), In re (2021) 102 ITPJ (SG) 589 (AAR) 165 >>   
States GST & VAT : ADVANCE RULINGS - Sterlite Technologies Ltd., In re (2021) 102 ITPJ (SG) 593 (AAR) 169 >>   
States GST & VAT : CASE LAW DIGESTS - Wipro Ltd. v. State of Karnataka (2021) 102 ITPJ (SG) 595 (Karn-HC) : 2021 TaxPub(VAT) 250 (Karn-HC) 171 >>   
States GST & VAT : ADVANCE RULINGS - Mohanan, In re (2021) 102 ITPJ (SG) 596 (AAR) 172 >>   
States GST & VAT : ADVANCE RULINGS - Aludecor Lamination (P) Ltd., In re (2021) 102 ITPJ (SG) 600 (AAR) 176 >>   
States GST & VAT : ADVANCE RULINGS - Mekorot Development & Enterprise Ltd., In re (2021) 102 ITPJ (SG) 598 (AAR) 174 >>   
States GST & VAT : ADVANCE RULINGS - Nagpur Waste Water Management (P) Ltd., In re (2021) 102 ITPJ (SG) 600 (AAR) 176 >>   
States GST & VAT : ADVANCE RULINGS - Puranik Builders Ltd., In re (2021) 102 ITPJ (SG) 597 (AAR) 173 >>   
States GST & VAT : ADVANCE RULINGS - Rashtriya Chemicals & Fertilizers Ltd., In re (2021) 102 ITPJ (SG) 599 (AAR) 175 >>   
States GST & VAT : CASE LAW DIGESTS - Krishna Steel Industry v. STO & Ors. (2021) 102 ITPJ (SG) 602 (Ori-HC) : 2021 TaxPub(VAT) 281 (Ori-HC) 178 >>   
States GST & VAT : ADVANCE RULINGS - Macro Media Digital Imaging (P) Ltd., In re (2021) 102 ITPJ (SG) 603 (AAR) 179 >>   
States GST & VAT : ADVANCE RULINGS - S.A. Safiullah & Co., In re (2021) 102 ITPJ (SG) 604 (AAR) 180 >>   
States GST & VAT : CASE LAW DIGESTS - BMW India (P) Ltd. v. State of Tamil Nadu (2021) 102 ITPJ (SG) 604 (Mad-HC) : 2021 TaxPub(VAT) 275 (Mad-HC) 181 >>   
States GST & VAT : ADVANCE RULINGS - Exservicemen Resettlement Society, In re (2021) 102 ITPJ (SG) 606 (AAR) 182 >>   
CUSTOMS : NEWS YOU CAN USE - India's exports rise 18.8% to $20 billion so far in November this year 184 >>   
CUSTOMS : NEWS YOU CAN USE - Aim to cut imports, Commerce Ministry shares list of items with ministries 184 >>   
CUSTOMS : STATUTES - Import of Wireless Equipment by Telecom Service Providers (TSPs) on the Basis of Self-Declaration, Regarding—Instruction No. 23/2021-Customs, dtd. 23-11-2021 [F.No. 401/74/2021-Cus-III] 185 >>   
CUSTOMS : STATUTES - Direction Under Section 16 (5) of Food Safety and Standards Act, 2006 Regarding Extension of Validity of the NOC for the Alcoholic Beverages Bottled in Origin & in Bulk, Regarding—Instruction No. 24/2021-Customs, dtd. 24-11-2021 [F. No. 401/86/2021-Cus-111] 186 >>   
CUSTOMS : STATUTES - Import of Teas From the Neighbouring Country (Nepal) as "Darjeeling Tea", Regarding—Instruction No. 25/2021-Customs, dtd. 24-11-2021 [F.No. 401/88/2021-Cus-lll] 186 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 91/2021-Customs (N.T.), dtd. 15-11-2021 [F. No. 467/01/2021-Cus-V] 187 >>   
CUSTOMS : STATUTES - Rate of Exchange for Conversion of Foreign Currencies into Indian Rupees and Vice Versa—Notification No. 92/2021-Customs (N.T.), dtd. 18-11-2021 [F.No. 468/01/2021-Cus.V] 189 >>   
CUSTOMS : STATUTES - Notification No. 34/2016-Customs (ADD) dated 14th July, 2016 Rescinded—Notification No. 65/2021-Customs (ADD), dtd. 11-11-2021 [F.No. 190354/81/2021-TRU] 190 >>   
CUSTOMS : STATUTES - Imposition of Anti Dumping Duty on “Untreated Fumed Silica”, Regarding—Notification No. 66/2021-Customs (ADD), dtd. 11-11-2021 [F.No. CBIC-190354/234/2021-TO(TRU-1)-CBEC] 191 >>   
CUSTOMS : STATUTES - Imposition of Anti Dumping Duty on Steel and Fibre Glass Measuring Tapes and Their Parts and Components, Exported from People’s Republic of China, Regarding—No. 67/2021-Customs (ADD), dtd. 12-11-2021 [F. No. CBIC-190349/7/2021-TRU Section-CBEC] 193 >>   
CUSTOMS : STATUTES - Appointment of Customs Officers as a Common Adjudicating Authority, Regarding—Notification No. 36/2021-Customs (N.T./CAA/DRI), dtd. 11-11-2021 [F. No. DRI/HQ-CI/50D/CAA-18/2021] 196 >>   
CUSTOMS : CASE LAW DIGESTS - Arjun Sah v. Commr. of Cus. (Prev.) (2021) 102 ITPJ (C) 624 (Kol-Trib) : 2021 TaxPub(EX) 348 (CESTAT 'EZ'-Kol) : (2021) 375 ELT 241 (CESTAT 'EZ'-Kol) 201 >>   
CUSTOMS : CASE LAW DIGESTS - Canon India (P) Ltd. v. Commr. of Cus. (2021) 102 ITPJ (C) 622 (SC) : 2021 TaxPub(EX) 337 (SC) : (2021) 376 ELT 3 (SC) 198 >>   
CUSTOMS : CASE LAW DIGESTS - Chen Hsui Yun v. Directorate of Revenue Intelligence (2021) 102 ITPJ (C) 625 (Del-HC) : 2021 TaxPub(EX) 548 (Del-HC) 201 >>   
CUSTOMS : CASE LAW DIGESTS - Elvance Overseas LLP v. Commr. of Cus. (2021) 102 ITPJ (C) 624 (Del-Trib) : 2021 TaxPub(EX) 577 (CESTAT-NDel) 200 >>   
CUSTOMS : CASE LAW DIGESTS - Hapag Lloyd India (P) Ltd. v. Commr. of Cus. (2021) 102 ITPJ (C) 622 (CESTAT-Chen) : 2021 TaxPub(EX) 580 (CESTAT-Chenn) 199 >>   
CUSTOMS : CASE LAW DIGESTS - J.P. Impex v. Pr. Commr. of Cus., Air Cargo Complex & Ors. (2021) 102 ITPJ (C) 624 (Del-HC) : 2021 TaxPub(EX) 335 (Del-HC) : (2021) 375 ELT 69 (Del) 200 >>   
CUSTOMS : CASE LAW DIGESTS - Jindal Poly Film Ltd. v. Designated Authority, Directorate General of Anti-Dumping & Allied Duties (2021) 102 ITPJ (C) 623 (Del-Trib) : 2021 TaxPub(EX) 328 (CESTAT-Del) : (2020) 374 ELT 237 (CESTAT-Del) 199 >>   
CUSTOMS : CASE LAW DIGESTS - Newsun Innovaation v. Asstt. Commr. (2021) 102 ITPJ (C) 626 (Mad-HC) : 2021 TaxPub(EX) 400 (Mad-HC) 202 >>   
CUSTOMS : CASE LAW DIGESTS - Polson Ltd. v. Commr. of Cus. (Gen.) (2021) 102 ITPJ (C) 622 (CESTAT-Mum) : 2021 TaxPub(EX) 589 (CESTAT-Mum) 198 >>   
CUSTOMS : CASE LAW DIGESTS - Westinghouse Saxby Farmer Ltd. v. Commr. of C.Ex. (2021) 102 ITPJ (E) 625 (SC) : 2021 TaxPub(EX) 338 (SC) : (2021) 376 ELT 14 (SC) 202 >>   
CENTRAL EXCISE : NEWS YOU CAN USE - Centre got positive feedback from industry on PLI schemes: Goyal 204 >>   
CENTRAL EXCISE : NEWS YOU CAN USE - Centre to bear full revenue loss on petrol, diesel excise cut; Fin Min 204 >>   
CENTRAL EXCISE : STATUTES - Audit Para No. 5.1 to 5.18 of Chapter V of Audit Report No. 01 of 2021 on SCNs and Adjudication Process in CBIC, Regarding—Instructions, dtd. 18-11-2021 [F.No. CBIC-90206/1/2021-CX-IV Section-CBEC] 205 >>   
CENTRAL EXCISE : STATUTES - Clarification in Respect of the Master Circular No. 1053/02/2017-CX dtd. 10-03-2017, Regarding—Circular No. 1079/03/2021-CX, dtd. 11-11-2021 [F.No. 116/13/2020-CX-3] 208 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Genus Power Infrastructure Ltd. v. CGST (2021) 102 ITPJ (E) 636 (Raj-HC) : 2021 TaxPub(EX) 613 (Raj-HC) 212 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Lakshmi Automatic Loom Works Ltd. v. Commr. of CGST & CE (2021) 102 ITPJ (E) 635 (CESTAT-Chen) : 2021 TaxPub(EX) 632 (CESTAT-Chenn) 211 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Simplex Infrastructures Ltd. v. Jt. CCT (2021) 102 ITPJ (E) 633 (Kar-HC) : 2021 TaxPub(EX) 566 (Karn-HC) 210 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Super Iron & Steel (P) Ltd. v. Commr. of C.E. & Cus. (2021) 102 ITPJ (E) 633 (Del-Trib) : 2021 TaxPub(EX) 609 (CESTAT-NDel) 209 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Swati Menthol & Allied Chemicals Ltd. & Anr. v. Commr. of GST & CE (2021) 102 ITPJ (E) 634 (P&H-HC) : 2021 TaxPub(EX) 569 (P&H-HC) 210 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Tengapani Tea Estate v. Commr. of CGST & CX (2021) 102 ITPJ (E) 634 (CESTAT-Kol) : 2021 TaxPub(EX) 642 (CESTAT-Kol) 211 >>   
Copyright © Cyber Knowledge Products - Tax Publishers, Jodhpur