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]

✆ To Call / Whatsapp, 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
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • 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
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
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 ❯
    November 6, 2026   Notes Customs
    Contrived split motorcycle imports require proof of one composite transaction for classification and independent grounds for customs revaluation.
    November 6, 2026   Notifications Companies Law
    Equity instrument listings in permissible jurisdictions cover convertible debentures and preference shares, with conditional eligibility for negative-...
    November 6, 2026   Notifications Income Tax
    Dividend withholding exemption for aircraft leasing units in IFSCs requires a payee declaration and reporting of payments.
    November 6, 2026   Circulars SEBI
    Mutual fund cash-market settlement permits scheme-level netting of outright transaction funds while retaining gross securities settlement requirements...
    November 6, 2026   Circulars SEBI
    Currency derivatives limits cap foreign investor short positions and require underlying securities for larger long positions.
    November 6, 2026   Circulars Customs
    Customs area designation restricts jetty loading to dry fly ash exports to Bangladesh through the riverine protocol route.
    November 6, 2026   Circulars Customs
    Sea cargo manifest amendments must use standard messages as supplementary import and export manifest filings are permanently discontinued
    November 6, 2026   Circulars Customs
    Disruption-affected transshipment containers require customs permission, intact seals and timely onward movement through designated freight stations.
    November 6, 2026   Circulars Customs
    Customs clearance procedures adopt a common model, with departures for specific local requirements including infrastructure or geography.
    November 6, 2026   Circulars Customs
    ATA Carnet procedures dispense with separate bills of entry and shipping bills while requiring examination, tracking and timely re-export.
    November 6, 2026   Case Laws GST
    GST sanction objections cannot invalidate an entire FIR also alleging BNS offences at the preliminary stage
    November 6, 2026   Case Laws GST
    GST appeal delays may be condoned in writ jurisdiction to restore appellate review of unadjudicated tax computation.
    November 6, 2026   Case Laws GST
    GST notice service and hearing rights require alternative delivery where portal service fails in input tax credit proceedings.
    November 6, 2026   Case Laws GST
    Transitional input tax credit cannot be denied for an incorrect Form TRAN-1 provision or column when eligibility is undisputed.
    November 6, 2026   Case Laws GST
    Concessional GST on works contracts depends on recipient status and non-commercial use, with interest and penalties for short-payment.
    November 6, 2026   Case Laws GST
    GST departmental appeal limits bind tax officers, and unjustified appeals below the threshold can attract costs upon withdrawal.
    November 6, 2026   Case Laws GST
    Input tax credit demands cannot rest on unnotified supplier tax payment charges, with related interest and penalties also unsustainable.
    November 6, 2026   Case Laws GST
    Input tax credit under incorrect heads requires reconciliation, while supplier tax payment remains essential despite invoice reflection.
    November 6, 2026   Case Laws GST
    GST appeal amnesty and import credit: ledger choice does not make appeals late, and return misclassification does not defeat eligibility.
    November 6, 2026   Case Laws Income Tax
    Garnishee recoveries from mining lessees are to be returned on individual applications after the underlying tax demand was quashed.
❮
❯
❯❯
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
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
November 6, 2026   Notes Customs
Contrived split motorcycle imports require proof of one composite transaction for classification and independent grounds for customs revaluation.
November 6, 2026   Notifications Companies Law
Equity instrument listings in permissible jurisdictions cover convertible debentures and preference shares, with conditional eligibility for negative-net-worth companies.
November 6, 2026   Notifications Income Tax
Dividend withholding exemption for aircraft leasing units in IFSCs requires a payee declaration and reporting of payments.
November 6, 2026   Circulars SEBI
Mutual fund cash-market settlement permits scheme-level netting of outright transaction funds while retaining gross securities settlement requirements.
November 6, 2026   Circulars SEBI
Currency derivatives limits cap foreign investor short positions and require underlying securities for larger long positions.
November 6, 2026   Circulars Customs
Customs area designation restricts jetty loading to dry fly ash exports to Bangladesh through the riverine protocol route.
November 6, 2026   Circulars Customs
Sea cargo manifest amendments must use standard messages as supplementary import and export manifest filings are permanently discontinued
November 6, 2026   Circulars Customs
Disruption-affected transshipment containers require customs permission, intact seals and timely onward movement through designated freight stations.
November 6, 2026   Circulars Customs
Customs clearance procedures adopt a common model, with departures for specific local requirements including infrastructure or geography.
November 6, 2026   Circulars Customs
ATA Carnet procedures dispense with separate bills of entry and shipping bills while requiring examination, tracking and timely re-export.
November 6, 2026   Case Laws GST
GST sanction objections cannot invalidate an entire FIR also alleging BNS offences at the preliminary stage
November 6, 2026   Case Laws GST
GST appeal delays may be condoned in writ jurisdiction to restore appellate review of unadjudicated tax computation.
November 6, 2026   Case Laws GST
GST notice service and hearing rights require alternative delivery where portal service fails in input tax credit proceedings.
November 6, 2026   Case Laws GST
Transitional input tax credit cannot be denied for an incorrect Form TRAN-1 provision or column when eligibility is undisputed.
November 6, 2026   Case Laws GST
Concessional GST on works contracts depends on recipient status and non-commercial use, with interest and penalties for short-payment.
November 6, 2026   Case Laws GST
GST departmental appeal limits bind tax officers, and unjustified appeals below the threshold can attract costs upon withdrawal.
November 6, 2026   Case Laws GST
Input tax credit demands cannot rest on unnotified supplier tax payment charges, with related interest and penalties also unsustainable.
November 6, 2026   Case Laws GST
Input tax credit under incorrect heads requires reconciliation, while supplier tax payment remains essential despite invoice reflection.
November 6, 2026   Case Laws GST
GST appeal amnesty and import credit: ledger choice does not make appeals late, and return misclassification does not defeat eligibility.
November 6, 2026   Case Laws Income Tax
Garnishee recoveries from mining lessees are to be returned on individual applications after the underlying tax demand was quashed.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › GST › 2017 › December, 2017 › This
Back

All Highlights

Telegram Get Daily Updates
GST

Rate of tax of GST - works contract - case of petitioners is...

Court Rules 2% VAT Applies to Pre-July 2017 Works Contracts, Not GST; Directs Commissioner for Action.

Contents
Summary
Note

Note

-

Bookmark

(New) -

Download

Print

Print

Print Options

GST December 11, 2017 Case Laws HC
Rate of tax of GST - works contract - case of petitioners is that the contract works for which the agreements were executed prior to 01.07.2017, GST cannot be imposed and 2% VAT alone is applicable - WP disposed of with direction to commissioner - HC
View Source View

Topics

Acts Income Tax
Next ➔