Team GST-Online

Team GST-Online

Section 145- Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

The post is a summary of the provisions of Section and gives the broad overview of the Section for easy reference. This section provides for admissibility of micro films, facsimile copies of documents and computer printouts as evidence. What shall be deemed as document for the purpose of this Act and rules made thereunder?-Section 145(1) The provision is an overriding section over anything contained in...

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Section Summary-144- Presumption as to Documents in Certain Cases

The post is a summary of the provisions of Section and gives the broad overview of the Section for easy reference. Clause 144 provides for presumption to be made for documents tendered by the prosecution in evidence unless the contrary is proved by the person being prosecuted. When the provisions of the section are applicable Where any document– is produced by any person under this...

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GST- Compilation of Ruling by AAR Karnataka

Below is the compilation of Rulings by AAR Karnataka. The Compilation provides the subject of the Ruling along with the Date of Ruling. Link to Download has also been given alongwith the Ruling. Case: B.R.SRIDHAR. dated: 07.11.2020 Query: Whether the total amounts received by the Owner towards the advances or sale consideration of the flats fallen to his share of 40% in terms of the...

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Compilation of Ruling by AAR West Bengal

Below is the compilation of Rulings by AAR West Bengal . The Compilation provides the subject of the Ruling along with the Date of Ruling. Link to Download has also been given alongwith the Ruling. Case: ITC Ltd. dated: 12.10.2020 Query: Whether milk with turmeric extraxts is classifiable under HSN 0401 To Download Please Click HERE Case: Maninder Singh dated: 12.10.2020 Query: Whether works contract...

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GST- Compilation of Ruling by AAR Kerala

Below is the compilation of Rulings by AAR Kerala. The Compilation provides the subject of the Ruling along with the Date of Ruling. Link to Download has also been given alongwith the Ruling. Case: M/s Sun Polymers dated: 20.05.2020 Query: Agricultural implements used for rubber tapping such as spouts, cup holders and collection cups are exempted from GST Please click “HERE” to download the order Case: M/s...

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THE CENTRAL GOODS AND SERVICES TAX ACT, 2017

final 1 750x375 - Section 145- Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 (12 OF 2017) AS AMENDED BY THE :- THE CENTRAL GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ACT, 2017 (NO. 26 OF 2017); THE FINANCE ACT, 2018 (NO. 13 OF 2018); THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018 (NO. 31 OF 2018); THE FINANCE (NO. 2) ACT, 2019 (NO. 23 OF 2019); THE...

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