Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • LLP - Limited Liability Partnership
  • Trust and Society
  • PMLA - Money-Laundering
  • Indian Laws
  • Service Tax
  • Central Excise
  • DVAT - Delhi Value Added Tax
  • Reserve Bank of India
Year: ?
Publishing Year
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
From Date:
To Date:
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
☰   Show Results ❯
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Circulars
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
04/2019 - 01-02-2019 Customs
Rescinding Board Circular No. 46/2017-Customs dated 24th November, 2017
Show AI Summary
Rescission of IGST/GST circulars: prior warehouse transfer guidance withdrawn and prior circular deemed rescinded on supersession.
The circular rescinds Circular No. 03/01/2018-IGST with effect from 01.02.2019 and confirms that Board Circular No. 46/2017-Customs stood rescinded from the date it was superseded, concerning the applicability of IGST/GST on goods transferred or sold while deposited in a warehouse; further clarification may be sought from the Board.
04/01/2019 - 01-02-2019 GST
Rescinding of Circulars issued earlier under the IGST Act, 2017 to be effective from 01.02.2019
Show AI Summary
Supply of warehoused goods exclusion clarified; earlier IGST circular rescinded and non-supply treatment affirmed administrative.
Amendment to Schedule III treats transfers of warehoused goods to any person before clearance for home consumption as outside the scope of supply; the Board rescinds the earlier IGST circular on this matter and directs field formations to publicize the revised classification and report implementation difficulties.
TRADE NOTICE No.09/2018 - 31-01-2019 GST
Central Goods and Services Tax (Amendment) Act, 2018-Clarification regarding Section 140(1) of CGST Act, 2017
Show AI Summary
Transition of CENVAT credit clarified to include service tax credits as eligible duties, while cesses remain excluded.
Transition provisions permit carryforward of CENVAT credit of service tax paid under section 66B of the Finance Act, 1994 as eligible duties; the term "eligible duties" should be read to include the categories listed in the existing explanations and construed broadly so as not to exclude service-tax credit. The expression does not import the stock-or-in-transit conditions in the explanations, and clauses that would link those conditions to transitional eligibility will not be notified. Transition of cesses is excluded by the inserted explanation, effective from its notified retrospective date.
TRADE NOTICE No. 44/2018-19 - 31-01-2019 DGFT
Export Policy of Bio-fuels — Export of bio fuels from EOU/ SEZ / DTA
Show AI Summary
Export regulation for biofuels: non fuel exports from EOU/SEZ allowed if feedstock is imported and DTA rules followed.
Exports of biofuels for non fuel purposes from EOU and SEZ units are permitted under the export provisions applicable to EOUs and SEZs, provided the feedstock for such export production is imported; transactions between SEZ and the domestic tariff area must comply with the restriction applicable to DTA exports and the existing export notification.
TRADE NOTICE NO. 25/2018-19 (GST) - 31-01-2019 GST
Guidelines for processing of applications for financial assistance under the Central Sector Scheme named 'Seva Bhoj Yojna' of the Ministry of Culture
Show AI Summary
Financial assistance processing under Seva Bhoj Yojna: trade notice directs adherence to CBIC guidelines and public dissemination.
Guidance directs processing of applications for central financial assistance under the Seva Bhoj Yojna in accordance with the CBIC circular, requiring verification of eligibility, adherence to submission formats and supporting documentation, and internal processing controls; the trade notice also mandates dissemination of the circular's contents to trade associations and the public.
SEBI/HO/MRD/DOP1/CIR/P/2019/24 - 31-01-2019 SEBI
Reporting for Artificial Intelligence (AI) and Machine Learning (ML) applications and systems offered and used by Market Infrastructure Institutions (MIIs)
Show AI Summary
AI/ML reporting requirement mandates quarterly disclosure of AI and ML systems by market infrastructure institutions to the regulator.
MIIs must submit a standardized Annexure B reporting form quarterly to designated regulator email addresses within 15 days of quarter end, describing AI/ML applications in use, their implementation, whether cyber security controls apply, inclusion in system audits, and safeguards against abnormal behaviour; the scope covers NLP, neural networks, supervised/unsupervised learning, clustering, feedback driven systems and knowledge base systems as set out in Annexure A.
PUBLIC NOTICE N0. 1/2019 - 31-01-2019 Customs
Union Budget 2019-20- Filing of Bills of Entry
Show AI Summary
Customs filing suspension for tariff updates: bills of entry submissions halted temporarily; processing of earlier filings continues.
Submission of Bills of Entry in ICES and Section 48 approvals will be stopped at 18:00 on 1 February 2019 for tariff and notification directory updates; ICEGATE and Service Centre receipt will resume after updation and traders will be informed. Processing of Bills of Entry filed before 18:00 will continue; Shipping Bills remain unaffected. Export duty/cess changes for Shipping Bills filed on or after 1 February 2019 will be tracked and collected manually until directories are updated.
Policy Circular No. 18 /2015-20 - 31-01-2019 DGFT
Relief in average export obligation in terms of Para 5.19 of Hand Book of Procedures of FTP 2015-20
Show AI Summary
Exporters in declining sectors may get reduced EPCG average export obligations proportionate to export decline.
Regional Authorities must re-fix the annual average export obligation for EPCG authorisations for 2017-18 by reducing the obligation proportionate to sectors/product groups that experienced over a 5% decline in exports in 2017-18 versus 2016-17; the reduction must be endorsed in the concerned EPCG authorisation file and the Amendment Sheet. When assessing discharge of export obligations or issuing demand notices for shortfalls, Regional Authorities must consider prior policy circulars and include this requirement in the EODC check-sheet.
Order No. 01/2019-GST - 31-01-2019 GST - States
Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(14) of the Andhra Pradesh Goods and Service Tax Rules, 2017 in certain cases
Show AI Summary
Extension of time for FORM GST TRAN-1 granted for registrants unable to file due to portal technical difficulties.
Extension of time for submission of the declaration in Form GST TRAN-1 is granted until 31st March 2019 for registered persons who could not file by the due date due to technical difficulties on the common portal and whose cases were recommended by the Council; the order is issued under the statutory powers in the Andhra Pradesh GST rules and Act and supersedes the earlier order except as to past actions or omissions.
Order No. 01/2019 - 31-01-2019 GST
Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases
Show AI Summary
Extension of time for FORM GST TRAN-1 filing granted to registrants affected by portal technical difficulties.
The Commissioner, under rule 117(1A) and section 168, extends the period for submitting the declaration in FORM GST TRAN-1 until 31st March, 2019 for registered persons who could not file by the due date because of technical difficulties on the common portal, limited to cases recommended by the Council and superseding Order No. 4/2018 GST.
Order No. : 01/WBGST/PRO/2019 - 31-01-2019 GST - States
Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases
Show AI Summary
Extension of time for FORM GST TRAN-1 submissions granted for registrants affected by portal technical difficulties; filing window extended.
Extension of the time limit is granted for submission of the declaration in FORM GST TRAN-1 under rule 117(1A) read with section 168 of the West Bengal GST Act for the class of registered persons who could not file by the due date due to technical difficulties on the common portal and whose cases were recommended by the Council; the Commissioner supersedes the earlier order insofar as it relates to this extension.
FACILITY NOTICE NO. 01/2018-19 - 31-01-2019 Customs
Permission of Bonded Trucking for transportation of Import/ Export of precious cargo by M/S Jaipur Gemstone Exchange', Jaipur to Air Cargo Complex, New Customs House, Indra Gandhi International Airport, New Delhi and vice-versa
Show AI Summary
Bonded trucking permission extended for Jaipur Gemstone Exchange, enabling precious cargo transport to New Delhi airport subject to conditions.
Permission for bonded trucking is extended to M/S Jaipur Gemstone Exchange for transportation of import and export precious cargo between Jaipur and the Air Cargo Complex at New Customs House, Indira Gandhi International Airport, New Delhi. This renews the route-specific transshipment authorization for an additional three-year period and is expressly made subject to compliance with the conditions and procedural requirements set out in the listed CBEC and Board circulars governing bonded movements, security, documentation and transshipment.
F.1-11(91)-TAX/GST/2019/1454(A)-G - 31-01-2019 GST - States
Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Tripura State Goods and Services Tax Rules, 2017 in certain cases
Show AI Summary
GST transition credit filing relief extends FORM GST TRAN-1 deadline for eligible registered persons affected by common portal technical difficulties.
Extension of time for filing FORM GST TRAN-1 is granted under rule 117(1A) read with section 168 for a limited class of registered persons. The benefit applies only where FORM GST TRAN-1 could not be submitted by the due date because of technical difficulties on the common portal and the cases have been recommended by the Council. For such eligible persons, the time for submission stands extended up to 31 March 2019.
F. No. CCIT/RAN/Tech /Hospital/2018-19/13093-113 - 31-01-2019 Income Tax
Approval of hospital for the purpose of sub clause (b) of clause (ii) of the proviso to sub clause (viii) of clause (2) of Section 17 of the Income Tax Act, 1961, in case of "Raj Hospitals, Main Road, Ranchi"
Show AI Summary
Hospital approval enables employer-paid specified medical treatment expenses to be excluded from employee perquisites during the approved validity period.
Approval is granted to Raj Hospitals, Ranchi under the proviso to section 17(2) read with Rule 3A, so that sums paid by an employer for medical treatment at the approved hospital for diseases specified in Rule 3A(2) shall not be treated as a perquisite in the hands of the employee; the approval is time limited, non transferable, subject to inspection, requires notification if statutory conditions cease to be met, may be withdrawn for fraud or non compliance, and requires timely renewal applications.
Circular No. 1819094/1563 - 31-01-2019 GST - States
Direction for Expeditious Completion of Pending Tax Audit Cases for AY 2016–17 and Submission of Quality Audit Reports
Show AI Summary
Tax audit case disposal accelerated with directions to submit quality reports to assessing authorities without delay.
Expedite completion of pending tax audit cases selected for assessment year 2016-17 and ensure submission of quality audit reports within the prescribed time. The directive reiterates that the cases had already been distributed among tax audit officers for timely and quality disposal, but a substantial number of matters remained pending. Officers are instructed to accelerate audit work in the selected cases and forward quality reports to the assessing authorities without delay.
Circular No. 1819093/1562 - 31-01-2019 GST - States
Directive for Timely Disposal of Assessment Cases for FY 2015–16 and Mandatory Generation of R-5A by Assessing Authorities
Show AI Summary
R-5A generation and timely disposal of assessment cases were mandated for pending 2015-16 matters before limitation.
Direction issued for expeditious disposal of assessment cases relating to assessment year 2015-16 under the Uttar Pradesh SGST framework. Cases had earlier been distributed among assessing authorities at the same location, and instructions were already in place to generate R-5A for cases where it had not been generated and to balance transfer of such cases among officers of the same rank at the local level. The headquarters-level transfer exercise for these cases was stated to be complete, and no further transfer from headquarters was to be made. Subordinate assessing authorities were instructed to ensure generation of R-5A in all pending 2015-16 cases, issuance of notices and other required steps, and disposal of all such matters before the limitation date of 31-03-2019.
71/2015-20 - 31-01-2019 DGFT
List of capital goods not permitted/permitted for import under the EPCG Scheme
Show AI Summary
EPCG Scheme import permission: Pre-fabricated PUF panels allowed for chilled storage of export fresh produce.
Amendment adds pre-fabricated Polyurethane Foam (PUF) panels/doors to Appendix 5F, permitting their import under the EPCG Scheme when used in chilled rooms or cold storages established by units for storage of fresh fruits and vegetables meant for export; effect: such imports are allowed under the scheme.
11/2019/GST - 31-01-2019 GST - States
GST on Services of Business Facilitator (BF) or a Business Correspondent(BC) to Banking Company.
Show AI Summary
GST liability on business correspondent services: banking company treated as service provider and responsible for tax on customer fees.
Banking companies are the service providers where BF/BC act on their behalf and must pay GST on the entire value of service charges or fees charged to customers; BF/BC receive commission and cannot directly charge customers. Exemption for BF/BC services regarding accounts in a rural area branch applies only if the services fall under Heading 9971 and relate to a branch classified as rural per RBI guidelines, and the bank's classification should be accepted.
10/2019/GST - 31-01-2019 GST - States
Clarification on GST rate applicable on supply of food and beverage services by educational institution.
Show AI Summary
GST exemption for educational institution services: institutional self-supply of food and beverages is exempt, outsourced catering is taxable.
Supply of food and beverages by an educational institution to its students, faculty and staff is exempt from GST under the exemption notification where made by the institution itself; supplies of food and beverages by third parties to the institution under contract are taxable at the rate prescribed for such services. Amendments to the explanatory text and service heading were made to clarify this distinction.
1/2019-TNGST - 31-01-2019 GST - States
Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Tamil Nadu Goods and Service Tax Rules, 2017 in certain cases.
Show AI Summary
GST declaration filing deadline extends for eligible registered persons affected by common portal technical difficulties.
The deadline for submitting FORM GST TRAN-1 is extended until 31 March 2019 for registered persons who could not file by the due date because of technical difficulties on the common portal and whose cases have been recommended by the Council. The extension supersedes the earlier arrangement while preserving actions taken or omitted before supersession.

Circulars

Back

All Circulars

Showing Results for :
Reset Filters
No Records Found

Circulars

Home › Circulars List › GST - States › 2019 › GST - States - 2019 › This
Back

All Circulars

GST - States

Clarification regarding GST rates and classification (goods).

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST classification clarified for specific goods; feed inputs, domestic LPG, plastic bags, wood logs and machinery treatment specified.
Clarification on GST classification and rates: unbranded Chhatua/Sattu under HSN 1106 is exempt while branded/packed is taxable; fish meal and other raw ... Summary

Topics

Acts Income Tax
Next ➔