Magazine on Tax Update Part-8 (OCT-NOV) || Online Publication-20.12.2024

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Magazine on Tax Update Part-8 (OCT-NOV) || Online Publication-20.12.2024

Magazine on Tax Update Part-8 (OCT-NOV)

Online Edition: - 20.12.2024

Pages-44

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S.No

CONTENTS

Page No.

 

GST LAW

1.       Important Due Date Calendar

4-5

2.      

GST Appeals and Review Mechanism

  • Introduction
  • Various appellate authority
  • Appellate Mechanism
  • Appeals to Appellate Authority
  • Appeal by aggrieved person
  • Appeals before Tribunal
  • Substituted: - Section 109. Constitution of Appellate Tribunal and Benches there of.-
  • Substituted: -Section 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.-
  • Concept of pre-deposit
  • Pre-Deposit before Tribunal under GST Act
  • Appeals by the Department (CGST/SGST) before the AA/ Tribunal
  • Revision by Commissioner (CGST/SGST)
  • Concept of authorised representative
  • Appeal to the High Court
  • Appeal to the Supreme Court
  • Non appealable order
6-24
3.       GST AAR Karnataka:- Case Name:     Uber India Systems Private Limited (GST AAR Karnataka).  Uber India Liable for GST on Passenger Services as E-Commerce Operator- Satisfies the Definition of an E-Commerce Operator 25-26
4.       GST AAR  Tamilnadu :-  Case Name:-IDYA (GST AAR Tamilnadu)  GST Classification and Tax Rate for Antioxidant Water (HSN 22011010) 27-28
5.       GST AAR Karnataka:- Case Name: Globe Moving and Storage Pvt. Ltd (GST AAR Karnataka)- GST Exemption for Foreign Clients Not Applicable in Globe Moving Case 29-30

 

Income Tax Law

6.      

Exemptions from Capital Gains

  • Exemption under Section 54
  • Exemption under Section 54B
  • Exemption under Section 54D
  • Exemption under Section 54EC
  • Exemption under Section 54EE
  • Exemption under Section 54F
  • Exemption under Section 54G
  • Exemption under Section 54GA
  • Exemption under Section 54GB
31-44

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