APPLICABILITY OF GST ON PACKAGED GROCERY ITEMS – by NIDHI GUPTA, Advocate

APPLICABILITY OF GST ON PACKAGED GROCERY ITEMS With the introduction of GST, a tax of 5% was imposed on majority of Grocery Products like Wheat Flour, Gram Flour, Rice and Pulses etc., when sold in packaged form under a registered

Reversal of CENVAT Credit

Manufacturers of Dutiable Goods and providers of Taxable Services avail and utilise CENVAT Credit of duties / taxes paid on inputs, capital goods and input services.  If they also manufacture exempted goods or provide exempted services, then they have to

Inapt Prosecution – Disastrous Results

Inapt Prosecution – Disastrous Results The Hon’ble Supreme Court, in recent past, has disposed off two appeals pertaining to classification and Excise-ability of ‘Printed Wrappers’. A combined reading of these judgements clearly indicates that lapses at prosecution stage may give

Rejection of VCES is Appealable

The CBEC in its circular dated 8th August 2013 has stated that Voluntary Compliance Encouragement Scheme has no provision for appeal against the rejection of  declaration.   It is correct that right to appeal is not a constitutional right but

Tax on Service to Self

As per Section 66B, read with clause (44) of Section 65B, services rendered by one person to other is liable to tax. Thus, for levy of Service Tax, there should be two persons. One the Service Provider and other the

No Service Tax on Photography

Prior to 1st July, 2012 Service Tax was levied on specified services.  Taxable Service was defined in Sub-section (105), Section 65.  This subsection is further divided into more then 140 clauses.  Each clause was  defining a distinct activity as taxable

Penalties under Service Tax

The Penalty Provisions under Service Tax,  have been revamped altogether in the Budget 2015.  These Changes are effective from 14th May, 2015.  A summary of amended provisions is given below. Penalty For Short Payment / Non Payment  of Tax A.