Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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Scope of Advance Ruling - Tax payable as RCM under Notification issued u/s 9(3) of GST Act, 2017 - “State Tax due” under SGST Act, 2017 or not? - Rajasthan Investment and Promotion Scheme-2019 (RIPS-2019). - The ruling concluded that the question raised by the applicant was more aligned with the provisions of the RIPS-2019 scheme rather than the GST Act. Therefore, it deemed the application for advance ruling under the GST Act as not maintainable and rejected it accordingly.
Scope of Advance Ruling - Tax payable as RCM under Notification issued u/s 9(3) of GST Act, 2017 - “State Tax due” under SGST Act, 2017 or not? - Rajasthan Investment and Promotion Scheme-2019 (RIPS-2019). - The ruling concluded that the question raised by the applicant was more aligned with the provisions of the RIPS-2019 scheme rather than the GST Act. Therefore, it deemed the application for advance ruling under the GST Act as not maintainable and rejected it accordingly.
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