Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
The Ministry of Finance, Department of Revenue, issued Notification No. 10/2024-Central Tax amending Notification No. 02/2017-Central Tax. The amendment pertains to the jurisdiction of Central Tax Officers. The notification, u/s 3 and 5 of the Central Goods and Services Tax Act, 2017, and u/s 3 of the Integrated Goods and Services Tax Act, 2017, substitutes jurisdictional details for various districts in the state of Rajasthan. The changes are effective from 5th August 2023. The notification reassigns jurisdiction for districts including Alwar, Jaipur, Jodhpur, and Udaipur. This amendment is made in exercise of statutory powers conferred upon the Central Government. The notification was issued by the Central Board of Indirect Taxes and Customs.
The Ministry of Finance, Department of Revenue, issued Notification No. 10/2024-Central Tax amending Notification No. 02/2017-Central Tax. The amendment pertains to the jurisdiction of Central Tax Officers. The notification, u/s 3 and 5 of the Central Goods and Services Tax Act, 2017, and u/s 3 of the Integrated Goods and Services Tax Act, 2017, substitutes jurisdictional details for various districts in the state of Rajasthan. The changes are effective from 5th August 2023. The notification reassigns jurisdiction for districts including Alwar, Jaipur, Jodhpur, and Udaipur. This amendment is made in exercise of statutory powers conferred upon the Central Government. The notification was issued by the Central Board of Indirect Taxes and Customs.
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