Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
The CCST issued a comprehensive circular clarifying multiple GST-related matters based on the 55th GST Council meeting recommendations. Key clarifications include: (1) pepper of genus Piper attracts 5% GST, with agriculturists supplying dried pepper exempt from registration; (2) agriculturists supplying raisins are GST-exempt; (3) ready-to-eat popcorn has differentiated GST rates (5-18%) based on ingredients and packaging; (4) autoclaved aerated concrete blocks with over 50% fly ash content attract 12% GST; and (5) amendments to motor vehicle compensation cess apply from 26.07.2023. The circular aims to provide uniformity and clarity in GST implementation across jurisdictions.
The CCST issued a comprehensive circular clarifying multiple GST-related matters based on the 55th GST Council meeting recommendations. Key clarifications include: (1) pepper of genus Piper attracts 5% GST, with agriculturists supplying dried pepper exempt from registration; (2) agriculturists supplying raisins are GST-exempt; (3) ready-to-eat popcorn has differentiated GST rates (5-18%) based on ingredients and packaging; (4) autoclaved aerated concrete blocks with over 50% fly ash content attract 12% GST; and (5) amendments to motor vehicle compensation cess apply from 26.07.2023. The circular aims to provide uniformity and clarity in GST implementation across jurisdictions.
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