| GST : NEWS YOU CAN USE - CEOs not to be issued summons at first instance for GST evasion; DGGI |
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| GST : NEWS YOU CAN USE - GSTN enables functionality to help GST payers on ITC eligibility |
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| GST : NEWS YOU CAN USE - Single-agenda GST Council meeting on Aug 27 to discuss compensation |
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| GST : NEWS YOU CAN USE - CBIC makes video conferencing mandatory for hearings in GST appeal cases |
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| GST : NEWS YOU CAN USE - Aadhaar authentication for new GST registration is active from August 21; Official |
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| GST : NEWS YOU CAN USE - GST reduced tax rates, doubled taxpayer base to 1.24 cr: Finance Ministry |
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| GST : NEWS YOU CAN USE - Two-wheelers merit GST rate revision, says FM Nirmala Sitharaman |
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| GST : STATUTES - Central Goods and Services Tax (Tenth Amendment) Rules, 2020— Notification No 62/2020 – Central Tax, dtd. 20-8-2020 [F. No. CBEC-20/06/16/2018-GST (Pt. II)] |
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| GST : STATUTES - Commencement of Section 100 of Finance (No. 2) Act, 2019—Regarding—Notification No. 63/2020 – Central Tax, dtd. 25-8-2020 [F. No. 20/06/09/ 2019-GST] |
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| GST : STATUTES - Further amendment in Notification No. 21/2019–Central Tax, dated 23rd April, 2019—Notification No. 64/2020 – Central Tax, dtd. 31-8-2020 [F. No. CBEC-20/06/07/2019-GST] |
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| GST : ARTICLES - GST on Security Services—Current Scenario—CA. SATYADEV PUROHIT |
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| GST : ARTICLES - Time of Supply for Goods—AKASH PHOPHALIA |
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| GST : ARTICLES - ITC on Purchase of Masks and Sanitizers in Current COVID-19 Scenario—PURNENDU SAHAI |
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| GST : ARTICLES - Mixed Supply—Meaning and Tax Treatment—S. SWAMINATHAN |
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| GST : CASE LAW REPORTS - Amba Industrial Corporation v. UOI (2020) 95 ITPJ (G) 65 (P&H-HC) |
61
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| GST : CASE LAW REPORTS - Asstt. CST v. N. Rai Delights LLP (2020) 95 ITPJ (G) 76 (NAPA) |
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| GST : CASE LAW REPORTS - C.P. Marble v. UOI & Anr. (2020) 95 ITPJ (G) 57 (P&H-HC) |
54
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| GST : CASE LAW REPORTS - Director General of Anti-Profiteering v. Patanjali Ayurveda Ltd. (2020) 95 ITPJ (G) 87 (NAPA) |
82
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| GST : CASE LAW REPORTS - Goods & Services Tax Network v. Leo Distributors (2020) 95 ITPJ (G) 62 (Ker-HC) |
58
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| GST : CASE LAW REPORTS - Hari Om Company v. State of Gujarat (2020) 95 ITPJ (G) 37 (Guj-HC) |
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| GST : CASE LAW REPORTS - Himanshu Sharma v. NY Cinemas LLP (2020) 95 ITPJ (G) 90 (NAPA) |
84
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| GST : CASE LAW REPORTS - Integrated Constructive Solutions v. ACST & E-cum-Proper Officer (2020) 95 ITPJ (G) 28 (HP-Trib) |
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| GST : CASE LAW REPORTS - Kerala State Level Screening Committee v. Phillips India Ltd. (2020) 95 ITPJ (G) 85 (NAPA) |
79
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| GST : CASE LAW REPORTS - Kerala State Screening Committee v. Whirlpool of India Ltd. (2020) 95 ITPJ (G) 72 (NAPA) |
68
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| GST : CASE LAW REPORTS - Maa Vindhya Vasini Constructions v. Sujit Kumar & Ors. (2020) 95 ITPJ (G) 26 (All-HC) |
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| GST : CASE LAW REPORTS - Mohit Vijay v. UOI (2020) 95 ITPJ (G) 53 (Raj-HC) |
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| GST : CASE LAW REPORTS - Om Sai Traders v. State Tax Officer (2020) 95 ITPJ (G) 40 (Guj-HC) |
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| GST : CASE LAW REPORTS - Pazhayidom Food Ventures (P) Ltd. v. Superintendent Commercial Taxes (2020) 95 ITPJ (G) 91 (Ker-HC) |
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| GST : CASE LAW REPORTS - Phillips India Ltd. v. Union of India & Ors. (2020) 95 ITPJ (G) 74 (Del-HC) |
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| GST : CASE LAW REPORTS - Rahul Sharma v. Mcnroe Consumer Products (P) Ltd. (2020) 95 ITPJ (G) 86 (NAPA) |
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| GST : CASE LAW REPORTS - Rahul Sharma v. Reckitt Benckiser India (P) Ltd. (2020) 95 ITPJ (G) 89 (NAPA) |
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| GST : CASE LAW REPORTS - Rahul Sharma v. Tanya Enterprises (2020) 95 ITPJ (G) 77 (NAPA) |
72
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| GST : CASE LAW REPORTS - Shri Durga Traders v. State Tax Officer (2020) 95 ITPJ (G) 43 (Guj-HC) |
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| GST : CASE LAW REPORTS - Shri Kamal Nayan Singhania v. Elegant Properties (2020) 95 ITPJ (G) 73 (NAPA) |
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| GST : CASE LAW REPORTS - Sri Hanumanthappa Pathrera Lakshmana v. State by Senior Intelligence Officer (2020) 95 ITPJ (G) 45 (Kar-HC) |
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| GST : CASE LAW REPORTS - Subhas & Company v. Commr. of CGST & Ors. (2020) 95 ITPJ (G) 69 (Cal-HC) |
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| GST : CASE LAW REPORTS - The Thadukkassery Service Co-op. Bank Ltd. v. The State Tax Officer (2020) 95 ITPJ (G) 23 (Ker-HC) |
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| STATES GST & VAT : CASE LAW DIGESTS - State of Andhra Pradesh v. Linde India Ltd. (2020) 95 ITPJ (SG) 96 (SC) : 2020 TaxPub(VAT) 49 (SC) |
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| STATES GST & VAT : CASE LAW DIGESTS - ACC Ltd. v. State of Bihar (2020) 95 ITPJ (SG) 97 (Pat-HC) : 2020 TaxPub(VAT) 76 (Pat-HC) |
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| STATES GST & VAT : CASE LAW DIGESTS - Ambuja Cements Ltd. v. State of Gujarat (2020) 95 ITPJ (SG) 98 (Guj-HC) : 2020 TaxPub(VAT) 77 (Guj-HC) |
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| STATES GST & VAT : CASE LAW DIGESTS - Deendayal Port Trust, In re (2020) 95 ITPJ (SG) 100 (AAR) |
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| STATES GST & VAT : CASE LAW DIGESTS - Magnam Netlink (P) Ltd., In re (2020) 95 ITPJ (SG) 104 (AAR) |
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| STATES GST & VAT : CASE LAW DIGESTS - Nagri Eye Research Foundation, In re (2020) 95 ITPJ (SG) 113 (AAR) |
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| STATES GST & VAT : CASE LAW DIGESTS - NEC Technologies India (P) Ltd., In re (2020) 95 ITPJ (SG) 120 (AAR) |
111
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| STATES GST & VAT : CASE LAW DIGESTS - Pratham Agro Vet Industries, In re (2020) 95 ITPJ (SG) 126 (AAR) |
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| STATES GST & VAT : CASE LAW DIGESTS - Shree Sawai Manoharlal Rathi, In re (2020) 95 ITPJ (SG) 121 (AAR) |
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| STATES GST & VAT : CASE LAW DIGESTS - Sterlite Technologies Ltd., In re (2020) 95 ITPJ (SG) 128 (AAR) |
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| STATES GST & VAT : CASE LAW DIGESTS - Union Bank of India v. Asstt. Commercial Tax Commr. & Ors. (2020) 95 ITPJ (SG) 135 (Guj-HC) : 2020 TaxPub(VAT) 104 (Guj-HC) |
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| STATES GST & VAT : CASE LAW DIGESTS - Lear India Engineering LLP (2020) 95 ITPJ (SG) 140 (AAR) |
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| STATES GST & VAT : CASE LAW DIGESTS - Panbase Resources (P) Ltd., In re (2020) 95 ITPJ (SG) 137 (AAR) |
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| STATES GST & VAT : CASE LAW DIGESTS - Security & Intelligence Services (India) Ltd., In re (2020) 95 ITPJ (SG) 141 (AAR |
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| STATES GST & VAT : CASE LAW DIGESTS - Security Printing & Minting Corporation of India Ltd. (2020) 95 ITPJ (SG) 143 (AAR) |
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| STATES GST & VAT : CASE LAW DIGESTS - Shalini Manish Mittal, In re (2020) 95 ITPJ (SG) 145 (AAR) |
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| STATES GST & VAT : CASE LAW DIGESTS - Behari Lal & Sons v. State of Punjab (2020) 95 ITPJ (SG) 150 (P&H-HC) : 2020 TaxPub(VAT) 74 (P&H-HC) |
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| STATES GST & VAT : CASE LAW DIGESTS - Shah Knitwears v. State of Punjab & Anr. (2020) 95 ITPJ (SG) 151 (P&H-HC) : 2020 TaxPub(VAT) 75 (P&H-HC) |
141
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| STATES GST & VAT : CASE LAW DIGESTS - Sarda Bio Polymers (P) Ltd., In re (2020) 95 ITPJ (SG) 152 (AAR) |
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| STATES GST & VAT : CASE LAW DIGESTS - Sunil Kumar Gehlot, In re (2020) 95 ITPJ (SG) 157 (AAR) |
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| STATES GST & VAT : CASE LAW DIGESTS - HCL Infosystems Ltd. v. State of Rajasthan & Ors. (2020) 95 ITPJ (SG) 161 (Raj-HC) : 2020 TaxPub(VAT) 47 (Raj-HC) : (2020) 96 KLJ 89 (Raj) |
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| STATES GST & VAT : CASE LAW DIGESTS - Penna Cement Industries Ltd., In re (2020) 95 ITPJ (SG) 163 (AAR) |
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| STATES GST & VAT : CASE LAW DIGESTS - A.M Abdul Rahman Rowther & Co., In re (2020) 95 ITPJ (SG) 167 (AAR) |
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| STATES GST & VAT : CASE LAW DIGESTS - Tiruchengode Agricultural Producers Co-Operative Marketing Society Ltd., In re (2020) 95 ITPJ (SG) 173 (AAR) |
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| STATES GST & VAT : CASE LAW DIGESTS - Pankaj Behari Saha v. State of Tripura & Ors. (2020) 95 ITPJ (SG) 174 (Tri-Trib) : 2020 TaxPub(VAT) 37 (Tripura High Court-HC) : (2020) 74 GSTR 68 (Tripura High Court) |
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| STATES GST & VAT : CASE LAW DIGESTS - TVL. Arihant Granites & Marbles v. Asstt. Commr. (ST) (2020) 95 ITPJ (SG) 173 (Mad-HC) : 2020 TaxPub(VAT) 39 (Mad-HC) : (2020) 73 GSTR 262 (Mad |
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| STATES GST & VAT : CASE LAW DIGESTS - Vestas Wind Technology India (P) Ltd. v. Commercial Tax Officer (2020) 95 ITPJ (SG) 175 (Mad-HC) : 2020 TaxPub(VAT) 106 (Mad-HC) |
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| STATES GST & VAT : CASE LAW DIGESTS - Chopra Nursing Home Naurangabad Lakhimpur Kheri v. Commr. of CT (2020) 95 ITPJ (SG) 176 (All-HC) : 2020 TaxPub(VAT) 78 (All-HC) |
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| CUSTOMS : NEWS YOU CAN USE - Govt extends anti-dumping duty on caustic soda from China, Korea for 3 mths |
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| CUSTOMS : NEWS YOU CAN USE - Govt permits exports of certain non-woven fabrics used for making masks |
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| CUSTOMS : STATUTES – Procedure to be Followed in Cases of Manufacturing or Other Operations Undertaken in Special Warehouses Under Section 65—Circular No. 36/2020-Customs, dtd. 17-8-2020 [F. No: 473/03/ 2020-LC] |
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| CUSTOMS : STATUTES – Extension of Deferred Payment of Customs Duty Benefits to `Authorised Public Undertakings’—Reg.—Circular No. 37/2020-Customs, dtd. 19-8-2020 [F. No.450/81/2016-Cus IV] |
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| CUSTOMS : STATUTES – Guidelines Regarding Implementation of Section 28DA of the Customs Act, 1962 and CAROTAR, 2020—Circular No. 38/2020-Customs, dtd. 21-8-2020 [F. No. 15021/18/2020 (ICD)] |
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| CUSTOMS : STATUTES – Following Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 71/2020-CUSTOMS (N.T.), dtd. 13-8-2020 [F. No. 467/01/2020 -Cus-V] |
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| CUSTOMS : STATUTES – Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 72/2020-CUSTOMS (N.T.), dtd. 14-8-2020 [F. No. 467/01/2020 -Cus-V] |
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| CUSTOMS : STATUTES – Appointment of Adjudication Officers—No. 73/ 2020-Customs (N.T.), dtd. 17-8-2020 [F. No.437/2/2020- Cus IV] |
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| CUSTOMS : STATUTES – Appointment of Adjudication Officers-Reg—Notification No. 74/2020-Customs (N.T.), dtd. 17-8-2020 [F. No.437/1/2020- Cus IV] |
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| CUSTOMS : STATUTES – Manufacture and Other Operations in Special Warehouse Regulations, 2020—Notification No. 75 /2020-Customs (N.T.), dtd. 17-8-2020 [F. No. 473/03/2020-LC] |
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| CUSTOMS : STATUTES – Manufacture and Other Operations in Warehouse (No. 2) Amendment Regulations, 2020—Notification No. 76/2020-Customs (N.T.), dtd. 17-8-2020 [F.No.473/03/2020-LC] |
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| CUSTOMS : STATUTES – Special Warehouse (Custody and Handling of Goods) Amendment Regulations, 2020—Notification No. 77/2020-Customs (N.T.), dtd. 17-8-2020 [F.No.473/03/2020-LC] |
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| CUSTOMS : STATUTES – Amendment in Notification No. 135/2016-Customs (N.T.), dated 2nd November, 2016—Notification No.78/2020-Customs (N.T.), dtd. 19-8-2020 [F. No 450/81/2016- Cus IV] |
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| CUSTOMS : STATUTES – Deferred Payment of Import Duty (Amendment) Rules, 2020—Notification No. 79/2020-Customs (N.T.), dtd. 19-8-2020 [F. No 450/81/2016- Cus IV] |
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| CUSTOMS : STATUTES – Rate of Exchange for Conversion of Foreign Currencies into Indian Currency or Vice Versa—Notification No. 80/2020 - Customs (N.T.), dtd. 20-8-2020 [F.No. 468/01/2020-Cus.V] |
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| CUSTOMS : STATUTES – Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020—No. 81/2020 - Customs (N.T.), dtd. 21-8-2020 [F. No. 15021/18/2020(ICD)] |
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| CUSTOMS : STATUTES – Amendment in Notification No. 27/2018-Customs (N.T.), dated, 28th March, 2018—Notification No. 82/2020-Customs (N.T.), dtd. 21-8-2020 [F. No. 451/11/2020-Cus V] |
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| CUSTOMS : STATUTES – Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 83/2020-CUSTOMS (N.T.), dtd. 31-8-2020 [F. No. 467/01/2020 -Cus-V] |
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| CUSTOMS : STATUTES – Imposition of Anti-Dumping Duty on DPP Red 254—Notification No. 24/2020 -Customs (ADD), dtd. 14-8-2020 [F. No. 354/180/2015-TRU (Pt-I)] |
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| CUSTOMS : STATUTES – Imposition of Anti-Dumping Duty on imports of ‘Caustic Soda’—Notification No. 25/2020-Customs (ADD), dtd. 17-8-2020 [F. No. 354/92/2011-TRU (Pt-1)] |
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| CUSTOMS : STATUTES – Imposition of Anti-Dumping Duty on Imports of Phosphoric Acid—Notification No. 26/2020 -Customs (ADD), dtd. 21-8-2020 [F.No.354/108/ 2009-TRU (Pt. II)] |
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| CUSTOMS : STATUTES – Imposition of Anti-dumping Duty on Imports of Acrylonitrile Butadiene Rubber—Notification No. 27/2020 -Customs (ADD), dtd. 21-8-2020 [F. No. 354/101/2020-TRU] |
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| CUSTOMS : STATUTES – Appointment of Common Adjudicating Authority—Regarding—Notification No. 36/2020-Customs (N.T./CAA/DRI), dtd. 11-8-2020 [F. No. DRI/HQ-CI/50D/CAA-22/2020] |
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| CUSTOMS : STATUTES – Amendment in the Notification No. 31/2020-Customs (N.T./CAA/DRI) dated 31.07.2020—Notification No. 37/2020-Customs (N.T./CAA/DRI), dtd. 20-8-2020 [F. No. DRI/HQ-CI/50D/CAA-17/2020] |
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| CUSTOMS : STATUTES – Appointment of Common Adjudicating Authority—Regarding—Notification No. 38/2020-Customs (N.T./CAA/DRI), dtd. 20-8-2020 [F. No. DRI/HQ-CI/50D/CAA-23/2020] |
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| CUSTOMS : STATUTES – Appointment of Common Adjudicating Authority—Regarding—Notification No. 39/2020-Customs (N.T./CAA/DRI), dtd. 20-8-2020 [F. No. DRI/HQ-CI/50D/CAA-24/2020] |
227
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| CUSTOMS : CASE LAW DIGESTS - 3F Industries Ltd. v. Asstt. Commr. of Cus. (2020) 95 ITPJ (C) 243 (Mad-HC) : 2020 TaxPub(EX) 672 (Mad-HC) |
229
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| CUSTOMS : CASE LAW DIGESTS - Abdul Kalam Ammangod Kunhamu, In re (2020) 95 ITPJ (C) 244 (GOVT.) : 2020 TaxPub(EX) 674 (Government of India) |
230
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| CUSTOMS : CASE LAW DIGESTS - Additional Director General v. Its My Name (P) Ltd. (2020) 95 ITPJ (C) 247 (Del-HC) : 2020 TaxPub(EX) 695 (Del-HC) |
233
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| CUSTOMS : CASE LAW DIGESTS - Arbee Biomarine Extracts (P) Ltd. v. Commr. of Cus. (2020) 95 ITPJ (C) 252 (Bang-Trib) : 2020 TaxPub(EX) 691 (CESTAT Bangalore) |
238
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| CUSTOMS : CASE LAW DIGESTS - Bharat Aluminium Company & Ors. v. UOI (2020) 95 ITPJ (C) 243 (Del-HC) : 2020 TaxPub(EX) 676 (Del-HC) |
229
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| CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. v. Sagar Auto Works (2020) 95 ITPJ (C) 249 (Bom-HC) : 2020 TaxPub(EX) 155 (Bom-HC) : (2020) 371 ELT 281 (Bom) |
236
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| CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. v. Suraj Prakash Dua (2020) 95 ITPJ (C) 249 (Del-HC) : 2020 TaxPub(EX) 179 (Del-HC) : (2020) 371 ELT 713 (Del) |
235
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| CUSTOMS : CASE LAW DIGESTS - Gunjan Sharma v. Commr. of Cus. (Preventive) (2020) 95 ITPJ (C) 247 (Del-HC) : 2020 TaxPub(EX) 221 (Del-HC) : (2020) 371 ELT 830 (Del) |
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| CUSTOMS : CASE LAW DIGESTS - Jet Unipex v. Commr. of Cus. (2020) 95 ITPJ (C) 245 (Mad-HC) : 2020 TaxPub(EX) 679 (Mad-HC) |
231
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| CUSTOMS : CASE LAW DIGESTS - Kanak Exports v. Commr. of Cus. (2020) 95 ITPJ (C) 250 (Del-Trib) : 2020 TaxPub(EX) 680 (CESTAT New Delhi) |
236
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| CUSTOMS : CASE LAW DIGESTS - Malki Singh v. Suresh Kumar Himatlal Parmar (2020) 95 ITPJ (C) 245 (Bom-HC) : 2020 TaxPub(EX) 170 (Bom-HC) : (2020) 371 ELT 642 (Bom) |
232
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| CUSTOMS : CASE LAW DIGESTS - Mohammad Seddiq Yousufi v. UOI (2020) 95 ITPJ (C) 246 (Del-HC) : 2020 TaxPub(EX) 169 (Del-HC) : (2020) 371 ELT 627 (Del) |
232
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| CUSTOMS : CASE LAW DIGESTS - UOI & Ors. v. Associated Container Terminal Ltd. (2020) 95 ITPJ (C) 251 (SC) : 2020 TaxPub(EX) 219 (SC) : (2020) 371 ELT 817 (SC) |
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| CENTRAL EXCISE : CASE LAW DIGESTS - CCE & ST v. L & T Komatsu Ltd. (2020) 95 ITPJ (E) 257 (Karn-HC) : 2020 TaxPub(EX) 687 (Karn-HC) |
243
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| CENTRAL EXCISE : CASE LAW DIGESTS - Commr. of CE & CGST v. Orient Syntex (2020) 95 ITPJ (E) 257 (New Del-Trib) : 2020 TaxPub(EX) 689 (CESTAT New Delhi) |
244
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| CENTRAL EXCISE : CASE LAW DIGESTS - Commr. of Central Tax v. Exel Rubber Ltd. (2020) 95 ITPJ (E) 254 (Hyd-Trib) : 2020 TaxPub(EX) 246 (CESTAT Hyderabad) |
240
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| CENTRAL EXCISE : CASE LAW DIGESTS - Deccan Cements Ltd. v. CCT (2020) 95 ITPJ (E) 259 (Hyd-Trib) : 2020 TaxPub(EX) 198 (CESTAT-Hyd) : (2020) 371 ELT 795 (CESTAT-Hyd) |
245
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| CENTRAL EXCISE : CASE LAW DIGESTS - DLF Utilities Ltd. v. UOI (2020) 95 ITPJ (E) 254 (Mad-HC) : 2020 TaxPub(EX) 677 (Mad-HC) |
241
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| CENTRAL EXCISE : CASE LAW DIGESTS - Grasim Industries Ltd. v. CCE (2020) 95 ITPJ (E) 260 (Bang-Trib) : 2020 TaxPub(EX) 686 (CESTAT Bangalore) |
246
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| CENTRAL EXCISE : CASE LAW DIGESTS - Kamal Kumar Bhuwalka v. CCE (2020) 95 ITPJ (E) 255 (Bang-Trib) : 2020 TaxPub(EX) 230 (CESTAT 'SZ'-Bang) : (2020) 371 ELT 879 (CESTAT 'SZ'-Bang) |
242
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| CENTRAL EXCISE : CASE LAW DIGESTS - Matchwell v. CCE (2020) 95 ITPJ (E) 258 (Ahm-Trib) : 2020 TaxPub(EX) 224 (CESTAT 'WZ'-Ahd) : (2020) 371 ELT 840 (CESTAT 'WZ'-Ahd) |
244
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| CENTRAL EXCISE : CASE LAW DIGESTS - Outshiny India Apparels (P) Ltd. v. CCT (2020) 95 ITPJ (E) 256 (Bang-Trib) : 2020 TaxPub(EX) 186 (CESTAT, Regional Bench Bangalore) : (2020) 371 ELT 766 (CESTAT, Regional Bench Bangalore) |
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