5. M/S ABBOTT HEALTHCARE PVT. LTD. vs. THE COMMISSIONER OF STATE TAX [2020 (1) TMI 338 (KERALA HIGH COURT)] Placing of diagnostic instruments at hospital, labs etc. Background: Abbott placed its own diagnostics instruments at the premises of unrelated hospitals, labs for their uses for a specified period without any consideration. To execute the aforesaid
The AAR, West Bengal in the matter of Shopinshop Franchise Pvt. Ltd. [27/WBAAR/2022-23 dated February 9, 2023] has ruled that ‘Bouquets’ made with dry parts of plants, foliage, flower buds, grasses, and branches of plants which dried, bleached, dyed, and coloured and sold with plastic foil packaging will be classifiable under Tariff Item No. 06039000 or 06049900 of
𝘼𝙣𝙣𝙪𝙖𝙡 𝘾𝙤𝙢𝙥𝙡𝙞𝙖𝙣𝙘𝙚𝙨 𝙛𝙤𝙧 𝙋𝙧𝙞𝙫𝙖𝙩𝙚 𝙇𝙞𝙢𝙞𝙩𝙚𝙙 𝘾𝙤𝙢𝙥𝙖𝙣𝙮? New startups after registering their company is always concerned about what all compliances they need to follow. In this article we would like to highlight all Annual and other compliances which a private limited company should comply with to ensure 100% compliance and in return which helps them in
The Central Board of Indirect Taxes and Customs (CBIC) vide its Circular No 188/20/2022-GST dated 27th December 2022 prescribed the manner for filing of an application for refund by unregistered person on account of GST paid on agreement/ contract with a builder for supply of services of construction of flats/ building and long-term insurance policies.
- 05/06/2025in Uncategorized
Compliance Calendar for June 2025
... - 22/04/2024in Uncategorized...