Notification & Circulars

Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors.

Notification No#116/2019 10 November 2019

Circular No. 116/35/2019-GST 1 F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue (Tax research Unit) ***** Room No. 146, North Block, New Delhi, the 11th October, 2019 To: The Principal Chief Commissioners/ ..

Posted in GST

Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.

Notification No#117/2019 10 November 2019

Circular No. 117/36/2019-GST 1 F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue (Tax research Unit) ***** Room No. 146, North Block, New Delhi, the 11th October, 2019 To: The Principal Chief Commissioners/ ..

Posted in GST

Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.

Notification No#114/2019 10 November 2019

Circular No. 114/33/2019-GST 1 F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 146G, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/ Chie..

Posted in GST

Clarification related to supply of grant of alcoholic liquor license.

Notification No#121/2019 10 November 2019

Circular No. 121/40/2019-GST F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** North Block, New Delhi, Dated the 11th October, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ ..

Posted in GST

Clarification on issue of GST on Airport levies.

Notification No#115/2019 10 November 2019

Circular No. 115/34/2019-GST 1 F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 146G, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/ Chief Commissioners (..

Posted in GST

Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.

Notification No#118/2019 10 November 2019

Circular No. 118/37/2019-GST 1 F. No. 354/136/2019-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 156, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ ..

Posted in GST

Income-tax (12th Amendment) Rules, 2019

Notification No#95/2019 06 November 2019

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 6th November, 2019 G.S.R .825(E).— In exercise of the powers conferred by section 139A, read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board o..

Posted in Income Tax

Income-tax (12th Amendment) Rules, 2019

Notification No#95/2019 06 November 2019

Posted in GST

Notification No. 92/2019 [F.No.187/9/2019-ITA-I] / SO 4002(E)

Notification No#92/2019 05 November 2019

NOTIFICATION New Delhi, the 5th November, 2019 (INCOME-TAX) S.O. 4002(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 120 read with section 295 of the Income-tax Act, 1961 (43 of 1961) the Central Board of Direct Taxes hereby makes the following amendmen..

Posted in Income Tax

Notification No. 93/2019 [F.No.187/9/2019-ITA-I] / SO 4003(E)

Notification No#93/2019 05 November 2019

NOTIFICATION New Delhi, the 5th November, 2019 (INCOME-TAX) S.O. 4003(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 120 read with section 295 of the Income-tax Act, 1961 (43 of 1961) the Central Board of Direct Taxes hereby makes the following amendm..

Posted in GST