transfer of machines & moulds (being "capital goods"), from the premises of the job-worker to another job-worker, which were originally received by said job-worker under the erstwhile Central Excise Act, 1944 will constitute as "supply" under GST.
Shanti Prime Publication Pvt. Ltd.
Transitional Credit — Sections 7, 14,141, 143, 174; Rule 117 (Transitional Provisions) of the CGST Rules, 2017 – Originally machines & moulds were transferred to M/s. Shaily Engineering Plastics limited directly by the supplier of the principal manufacturer namely M/s. MWV India Pvt. Ltd. The principal manufacturer during the period 2012 had sent machines/ moulds for job work to M/s. Shaily Engineering Plastics Limited (job-worker). Subsequently, the Appellant now propose to transfer said machines/moulds under the GST regime from the premises of Shaily Engineering Plastics Limited to another job-worker namely M/s. Vasanth Tools Crafts Pvt. Ltd. subsequent job-worker). Thus, Advance Ruling is sought in respect of GST application on said transfer of machines/moulds to subsequent job-worker as “Whether on transfer of machines & moulds (being “capital goods”), from the premises of the job-worker to another job-worker, which were originally received by said job-worker under the erstwhile Central Excise Act, 1944 will constitute as “supply” under GST. The Authority answered the said question in Affirmative.Silgan Dispensing Systems India Private Limited [2018] 3 TAXLOK.COM 24 (AAR-Maharashtra)
transfer of machines & moulds (being "capital goods"), from the premises of the job-worker to another job-worker, which were originally received by said job-worker under the erstwhile Central Excise Act, 1944 will constitute as "supply" under GST.
Shanti Prime Publication Pvt. Ltd.
Transitional Credit — Sections 7, 14,141, 143, 174; Rule 117 (Transitional Provisions) of the CGST Rules, 2017 – Originally machines & moulds were transferred to M/s. Shaily Engineering Plastics limited directly by the supplier of the principal manufacturer namely M/s. MWV India Pvt. Ltd. The principal manufacturer during the period 2012 had sent machines/ moulds for job work to M/s. Shaily Engineering Plastics Limited (job-worker). Subsequently, the Appellant now propose to transfer said machines/moulds under the GST regime from the premises of Shaily Engineering Plastics Limited to another job-worker namely M/s. Vasanth Tools Crafts Pvt. Ltd. subsequent job-worker). Thus, Advance Ruling is sought in respect of GST application on said transfer of machines/moulds to subsequent job-worker as “Whether on transfer of machines & moulds (being “capital goods”), from the premises of the job-worker to another job-worker, which were originally received by said job-worker under the erstwhile Central Excise Act, 1944 will constitute as “supply” under GST. The Authority answered the said question in Affirmative.Silgan Dispensing Systems India Private Limited [2018] 3 TAXLOK.COM 24 (AAR-Maharashtra)
- May 31, 2025
Due Date - IT - May 30, 2025
Due Date - IT - May 27, 2025
Extension of due date for furnishing return of income for the Assessment Year 2025-26 - May 27, 2025
CBDT extends date of filing of Income Tax Returns (ITRs) due for filing by 31st July 2025 to 15th September 2025 - May 25, 2025
Due Date - GST - May 20, 2025
Due Date - GST - May 16, 2025
Attention - Advisory on reporting values in Table 3.2 of GSTR-3B - May 15, 2025
Due Date - IT - May 14, 2025
Advisory on Appeal withdrawal with respect to Waiver scheme - May 13, 2025
Due Date - GST - May 11, 2025
Due Date - GST - May 10, 2025
Due Date - GST - May 08, 2025
Updates in Refund Filing Process for Recipients of Deemed Export - May 08, 2025
Updates in Refund Filing Process for various refund categories - May 07, 2025
Due Date - IT - May 06, 2025
Invoice-wise Reporting Functionality in Form GSTR-7 on portal - May 01, 2025
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Sikkim - May 01, 2025
Reporting of HSN codes in Table 12 and list of documents in table 13 of GSTR-1/1A - Apr 30, 2025
Due Date - IT - Apr 24, 2025
Due Date - GST - Apr 23, 2025
Faqs on Notification No. 36/2025 dated 22.04.2025 - Apr 22, 2025
Due Date - GST - Apr 20, 2025
Due Date - GST - Apr 18, 2025
Claims that Government is considering levying Goods and Services Tax (GST) on UPI transactions over Rs.2,000 are completely false, misleading, and without any basis - Apr 18, 2025
CBIC issues revised instructions for processing applications for GST registration by CBIC formations
- May 22, 2025
Condonation In Filing Appeal- Remedy In Case of Delay - May 22, 2025
Interest on Delayed Refund Under GST- Recent Court Rulings and Practical Implications - May 16, 2025
Blocking of Electronic Credit Ledger: Legal Challenges and Remedies Available to Tax Payers - May 16, 2025
Recent Changes In TDS Provisions- Latest Update - May 02, 2025
Role of Input Service Distributor After Change Inlaw - May 02, 2025
Presumptive Assessment Under Income Tax Act- An Analysis - Apr 24, 2025
Claiming ITC Under Wrong Head- Remedies Available - Apr 24, 2025
Major TDS Amendments Effective from 1st April 2025: A Comprehensive Overview - Apr 14, 2025
Block Credit Under GST With Important Case Laws - Apr 14, 2025
Different Income Tax Forms For Filing Income Tax Return - Apr 07, 2025
TAX PLANNING BY SALARIED ASSESSES - Apr 01, 2025
Penalty on Underreporting and misreporting of income - Mar 22, 2025
Disallowance of Outstanding Payment to MSME - Clear Before 31st March - Mar 19, 2025
GST on Second Hand Goods - Special Emphasis on Used Cars - Mar 19, 2025
Capital Gain on Sale of Equity Shares - Mar 01, 2025
Key Highlights of Finance Bill, 2025 - Mar 01, 2025
Taxation of Partnership Firm - Latest Changes In Remuneration Allowability - Feb 21, 2025
Amnesty Scheme under Section 128A of the CGST Act, 2017: A Comprehensive Overview - Feb 19, 2025
GST on Vouchers - Analytical Study - Feb 19, 2025
Penalties and Offences under Companies Act, 2013 till section 100 of Companies Act - Jan 29, 2025
Surrender of TAN - Jan 23, 2025
Input Tax Credit on Construction under GST: Analysis of Supreme Court’s Landmark Judgment - Jan 18, 2025
Summary of Notifications Issued To Give Effect To Recommendations of 55th GST Council Meeting - Jan 18, 2025
How to Face Survey Proceedings - Your Rights and Duties - Jan 08, 2025
Impact of Cost Inflation Index After Amendment Made By Finance Act, 2024
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