June 10, 2017
Transitional_Provisions

Section 197 : Transitional provisions for availing Cenvat credit in certain cases. – Transitional Provisions

197. Transitional provisions for availing Cenvat credit in certain cases Where any Cenvat credit availed for the input services provided under the earlier law has been […]
June 10, 2017
Transitional_Provisions

Section 196 : Deduction of tax source – Transitional Provisions

196. Deduction of tax source Where a supplier has made any sale of goods in respect of which tax was required to be deducted at source […]
June 10, 2017
Transitional_Provisions

Section 195 : Goods sent on approval basis returned on or after the appointed day – Transitional Provisions

195. Goods sent on approval basis returned on or after the appointed day Where any goods sent on approval basis, not earlier than six months before […]
June 10, 2017
Transitional_Provisions

Section 194 : Treatment of branch transfers – Transitional Provisions

194. Treatment of branch transfers Notwithstanding anything to the contrary contained in this Act, any amount of input tax credit reversed prior to the appointed day […]
June 10, 2017
Transitional_Provisions

Section 193 : Tax paid on capital goods lying with agents to be allowed as credit – Transitional Provisions

193. Tax paid on capital goods lying with agents to be allowed as credit Where any capital goods belonging to the principal are lying at the […]
June 10, 2017
Transitional_Provisions

Section 192 : Tax paid on goods lying with agents to be allowed as credit – Transitional Provisions

192. Tax paid on goods lying with agents to be allowed as credit Where any goods belonging to the principal are lying at the premises of […]
June 10, 2017
Transitional_Provisions

Section 191 : Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law – Transitional Provisions

191. Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law Where a taxable person having centralized registration under […]
June 10, 2017
Transitional_Provisions

Section 190 : Credit distribution of service tax by ISD – Transitional Provisions

190. Credit distribution of service tax by ISD Notwithstanding anything to the contrary contained in this Act, the input tax credit on account of any services […]
June 10, 2017
Transitional_Provisions

Section 189 : Taxability of supply of goods in certain cases – Transitional Provisions

189. Taxability of supply of goods in certain cases Notwithstanding anything contained in section 12 or 14, the tax in respect of the taxable goods shall […]






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