All posts by Tina Saha - 180. page

Professional Tax Consultant and Article Writer

The Central Government vide Notification No. 05/2019 – CT dated 29th Jan, 2019 has substituted the rate of tax for suppliers other than (manufacturers and Restaurant service providers) under composition […]

The Central Government vide Notification No. 02/2019 – CT dated 29th Jan, 2019 has provided that the provisions of the CGST (Amendment) Act, 2018 (31 of 2018), except the following […]

The Central Government vide Notification No. 1/2019- CT dated 15th Jan, 2019 made the following amendments in the Notification No. 48/2018- CT dated 18th October, 2019 with a view to […]

Central Government vide Notification No. 29/2018- CT (R) dated 31st Dec, 2018 notified the following amendments in the Notification No. 13/2017- CT (R) dated 28th June, 2017, namely:- 1. Insertion […]

The Direct Taxes Committee, GST & Indirect Taxes Committee and Committee on International Taxation of ICAI are in the process of identifying issues for inclusion in the Pre-Budget Memoranda – […]

New rate-regime applies to all new ‘for sale’ projects and to all ongoing projects where continuance of previous rate-regime has been opted for (by 10 May 2019). From detailed discussion […]

As stated earlier, the new rate-regime affects the real estate development sector within a very narrow compass. There lies beyond in this sector, a far greater space that continues to […]

Concept of ‘deemed value’ brought into rate notification because of ‘upgrade’ of notification 11/2017 dated 28th June, 2017 from being a notification issued under section 11(1) to be the one […]

In all the notifications under this new rate-regime, there’s no mention of TDR-Certificates. View held so far, that TDR-Certificates are actionable claim appear to continue and can be argued to […]

All notifications refer to the word ‘apartment’ which is defined in RERA (section 2(e)). Units that are ‘not for sale’ do not come within scope of apartment under RERA. Real […]