by Shakshi Bharti | Sep 26, 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017
Important Keyword: Section 2, Section 110.
GST Amendment of section 110
In section 110 of the Central Goods and Services Tax Act, 2017,—
(A) in sub-section (1),—
(I) in clause (b), after sub-clause (ii), the following sub-clause shall be inserted, namely:—
“(iii) has been an advocate for ten years with substantial experience in litigation in matters relating to indirect taxes in the Appellate Tribunal, Customs, Excise and Service Tax Appellate Tribunal, State Value Added Tax Tribunal, by whatever name called, High Court or Supreme Court;”;
(II) the following proviso shall be inserted, namely:—
“Provided that a person who has not completed the age of fifty years shall not be eligible for appointment as the President or Member.”;
(B) in sub-section (9), for the words, “sixty-seven years, whichever is earlier and shall be eligible for re-appointment for a period not exceeding two years”, the words “seventy years, whichever is earlier and shall be eligible for re-appointment for a period not exceeding two years subject to the age-limit specified above” shall be substituted;
(C) in sub-section (10), for the words, “sixty-five years, whichever is earlier and shall be eligible for re-appointment for a period not exceeding two years”, the words “sixty-seven years, whichever is earlier and shall be eligible for re-appointment for a period not exceeding two years subject to the age-limit specified above” shall be substituted.
Read More: Notification No. 36/2019 – Central Tax: Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019.
Web Stories: Notification No. 36/2019 – Central Tax: Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019.
Download Pdf: https://taxinformation.cbic.gov.in/
by Shakshi Bharti | Sep 26, 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017
Important Keyword: Section 5.
GST Section 5. Transitory provision.
The amendments made under this Act shall be without prejudice to provisions of any other law for the time being in force, providing for prohibiting, restricting or regulating betting, casino, gambling, horse racing, lottery or online gaming.
Read More: Notification No. 11/2020 – Central Tax: Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.
Web Stories: Notification No. 11/2020 – Central Tax: Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.
Download Pdf: https://taxinformation.cbic.gov.in/
by Shakshi Bharti | Sep 26, 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017
Important Keyword: Section 4.
GST Section 4. Amendment of Schedule III.
In the principal Act, in Schedule III, in paragraph 6, for the words “lottery, betting and gambling” the words “specified actionable claims” shall be substituted.
Read More: Notification No. 11/2020 – Central Tax: Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.
Web Stories: Notification No. 11/2020 – Central Tax: Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.
Download Pdf: https://taxinformation.cbic.gov.in/
by Shakshi Bharti | Sep 25, 2024 | GST, Acts, Union Territory Goods And Services Tax Act, 2017
Important Keyword: Section 3.
GST Section 3. Amendment of section 24
In section 24 of the principal Act,—
(a) in clause (xi), the word “and” ocurring at the end, shall be omitted;
(b) after clause (xi), the following clause shall be inserted, namely:—
“(xia) every person supplying online money gaming from a place outside India to a person in India; and”.
Read More: Notification No. 11/2020 – Central Tax: Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.
Web Stories: Notification No. 11/2020 – Central Tax: Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.
Download Pdf: https://taxinformation.cbic.gov.in/
