Clarification on Goods and Services Tax Rates and Classification for Specific Goods
This circular clarifies Goods and Services Tax rates and classifications for specific goods based on recommendations from the fiftieth meeting of the Goods and Services Tax…
Clarifications on GST Applicability for Director Services and Cinema Food
This circular clarifies the Goods and Services Tax applicability for personal services supplied by a company director and food supplies in cinema halls.
The Central Board of Direct Taxes issues the Income-tax (Fourteenth Amendment) Rules, 2023 to amend the Income-tax Rules, 1962.
CBDT·01 Aug 2023·Notification·Notification No. 55/2023
Income Tax Exemption for Joint Electricity Regulatory Commission Goa and UTs
The Central Government notifies specified income of the Joint Electricity Regulatory Commission for the State of Goa and Union Territories except Delhi for tax exemption under…
CBDT·01 Aug 2023·Notification·Notification No. 56/2023/F. No.164/1/2023-ITA-1
REC Ltd. Ten Year Zero Coupon Bond Notification
The Central Government specifies the Ten Year Zero Coupon Bond of REC Ltd. as a zero coupon bond under section 2 of the Income-tax Act, 1961.
Tax Deduction Exemption on Ship Lease Rent for IFSC Units
The Central Government specifies that no deduction of tax shall be made under section 194-I of the Income-tax Act on lease rent or supplemental lease rent payments made by a…
01/2023- Integrated Tax : Seeks to notify all goods or services which may be exported on payment of integrated tax and on which the supplier of such goods or services may claim the refund of tax so paid.
Special Procedure for Transitional Credit Appeals under Filco Trade Centre Case
The Central Board of Indirect Taxes and Customs notifies a special procedure for registered persons or officers who file an appeal against orders under section 73 or 74 of the…
Special Procedure for Registered Persons Manufacturing Specific Goods
The Central Board of Indirect Taxes and Customs notifies a special procedure for registered persons engaged in manufacturing specified goods such as pan masala and tobacco…
CBIC-GST·31 Jul 2023·Notification·31/2023- Central Tax
Amendment to Notification No. 27/2022-Central Tax for Puducherry
The Central Government amends Notification No. 27/2022-Central Tax to insert the State of Puducherry.
Exemption from Filing Annual Return for FY 2022-23
The Central Board of Indirect Taxes and Customs exempts specific registered persons from filing the annual return for the financial year 2022-23.
CBIC-GST·31 Jul 2023·Notification·33/2023 – Central Tax
Account Aggregator Notification under Section 158A of CGST Act
The Central Government notifies Account Aggregator as a system with which the common portal shares information under section 158A of the Central Goods and Services Tax Act, 2017.
34/2023-Central Tax : Seeks to waive the requirement of mandatory registration under section 24(ix) of CGST Act for person supplying goods through ECOs, subject to certain conditions.
Appoint Common Adjudicating Authority for BSH Household Appliances
The Central Board of Indirect Taxes and Customs appoints a common adjudicating authority for show cause notices issued to BSH Household Appliances Manufacturing Pvt Ltd.
