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 4, 2026   Notes GST
    Corporate guarantees without fees may attract GST, with deemed valuation applying only after taxable supply is established.
    November 4, 2026   Notes Income Tax
    Cross-border secondment reimbursements require separate employment and knowledge-transfer analysis before taxation as included services under the Indi...
    November 4, 2026   Notes GST
    GST appeal pre-deposits may be met by verified earlier payments after demand reduction, but filing fees remain separate.
    November 4, 2026   Notes Income Tax
    Inter-society interest payments by co-operative banks qualify for TDS exemption, subject to applicable statutory turnover and interest thresholds.
    November 4, 2026   Notes GST
    Input tax credit and supplier non-payment: credit cannot be reversed mechanically without transaction scrutiny and supplier recovery review
    November 4, 2026   Circulars IBC
    Real estate allottee insolvency claims require revised Form CA, while stated relief preferences do not create enforceable rights.
    November 4, 2026   Circulars SEBI
    REIT depository receipts face non-resident holding rules, exchange listing requirements and unitholder approval for fresh issues
    November 4, 2026   Circulars GST - States
    Export payments through repatriable accounts, permitted set-offs and net retention satisfy payment conditions; unrealised goods proceeds affect refund...
    November 4, 2026   Circulars GST - States
    Input tax credit on used vehicle trading expenses remains available under the GST margin scheme, subject to statutory conditions.
    November 4, 2026   Circulars GST - States
    GST exemptions and valuation rules clarify treatment of grant-funded research, vehicle lease recoveries, bank fund transfers and co-lending.
    November 4, 2026   Circulars Customs
    Customs procedure uniformity requires adoption of model clearance practices, subject to specific local requirements and infrastructure or geographical...
    November 4, 2026   Circulars Customs
    Flame-retardant fabric declarations require electronic qualifiers for covered textile exports, supporting product identification and recognition of in...
    November 4, 2026   Case Laws GST
    GST arrest safeguards require the Commissioner's recorded reasons and document identification numbers on specified arrest-related communications.
    November 4, 2026   Case Laws GST
    GST amnesty recognises adjusted tax payments from the original intimation date when assessing interest and penalty waiver eligibility.
    November 4, 2026   Case Laws GST
    GST recovery on disclosed works-contract price adjustments requires material showing deliberate evasion to invoke the extended limitation period.
    November 4, 2026   Case Laws GST
    Deemed export refunds for suppliers require recipient undertakings, with supply-wise limitation and cross-year claims permitted under GST.
    November 4, 2026   Case Laws GST
    Transit-state penalty powers exclude documented goods without local tax incidence; revenue-neutral stock-transfer invoice timing mismatches also avoid...
    November 4, 2026   Case Laws GST
    Documented input tax credit, appropriation of paid tax and timely tax and interest payment defeat disputed demands and penalties.
    November 4, 2026   Case Laws Income Tax
    Draft assessments for prejudicial transfer pricing adjustments protect objection rights and must precede final faceless assessments.
    November 4, 2026   Case Laws Income Tax
    Interest on enhanced land compensation under Section 28 forms part of compensation, with agricultural land claims assessed for tax refunds.
❮
❯
❯❯
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 4, 2026   Notes GST
Corporate guarantees without fees may attract GST, with deemed valuation applying only after taxable supply is established.
November 4, 2026   Notes Income Tax
Cross-border secondment reimbursements require separate employment and knowledge-transfer analysis before taxation as included services under the India-USA treaty.
November 4, 2026   Notes GST
GST appeal pre-deposits may be met by verified earlier payments after demand reduction, but filing fees remain separate.
November 4, 2026   Notes Income Tax
Inter-society interest payments by co-operative banks qualify for TDS exemption, subject to applicable statutory turnover and interest thresholds.
November 4, 2026   Notes GST
Input tax credit and supplier non-payment: credit cannot be reversed mechanically without transaction scrutiny and supplier recovery review
November 4, 2026   Circulars IBC
Real estate allottee insolvency claims require revised Form CA, while stated relief preferences do not create enforceable rights.
November 4, 2026   Circulars SEBI
REIT depository receipts face non-resident holding rules, exchange listing requirements and unitholder approval for fresh issues
November 4, 2026   Circulars GST - States
Export payments through repatriable accounts, permitted set-offs and net retention satisfy payment conditions; unrealised goods proceeds affect refunds.
November 4, 2026   Circulars GST - States
Input tax credit on used vehicle trading expenses remains available under the GST margin scheme, subject to statutory conditions.
November 4, 2026   Circulars GST - States
GST exemptions and valuation rules clarify treatment of grant-funded research, vehicle lease recoveries, bank fund transfers and co-lending.
November 4, 2026   Circulars Customs
Customs procedure uniformity requires adoption of model clearance practices, subject to specific local requirements and infrastructure or geographical constraints.
November 4, 2026   Circulars Customs
Flame-retardant fabric declarations require electronic qualifiers for covered textile exports, supporting product identification and recognition of incentive eligibility.
November 4, 2026   Case Laws GST
GST arrest safeguards require the Commissioner's recorded reasons and document identification numbers on specified arrest-related communications.
November 4, 2026   Case Laws GST
GST amnesty recognises adjusted tax payments from the original intimation date when assessing interest and penalty waiver eligibility.
November 4, 2026   Case Laws GST
GST recovery on disclosed works-contract price adjustments requires material showing deliberate evasion to invoke the extended limitation period.
November 4, 2026   Case Laws GST
Deemed export refunds for suppliers require recipient undertakings, with supply-wise limitation and cross-year claims permitted under GST.
November 4, 2026   Case Laws GST
Transit-state penalty powers exclude documented goods without local tax incidence; revenue-neutral stock-transfer invoice timing mismatches also avoid penalties.
November 4, 2026   Case Laws GST
Documented input tax credit, appropriation of paid tax and timely tax and interest payment defeat disputed demands and penalties.
November 4, 2026   Case Laws Income Tax
Draft assessments for prejudicial transfer pricing adjustments protect objection rights and must precede final faceless assessments.
November 4, 2026   Case Laws Income Tax
Interest on enhanced land compensation under Section 28 forms part of compensation, with agricultural land claims assessed for tax refunds.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › GST › 2018 › August, 2018 › This
Back

All Highlights

Telegram Get Daily Updates
GST

Levy of GST - diamonds - e-units - The derivative contracts in...

Derivative Contracts in E-Units Settled Without Physical Diamonds Exempt from GST as Securities Transactions.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST August 17, 2018 Case Laws AAR
Levy of GST - diamonds - e-units - The derivative contracts in e-Units and settlement thereof would be treated as transactions in securities in case it involves only e-Units without any involvement of physical diamonds and thereby would remain out of the scope of levy under GST.
View Source View

Topics

Acts Income Tax
Next ➔