GST Solution

Ask a Query

Client Login

CHAPTER VI

This Chapter was inserted by Central Sales Tax (Amendment) Act, (41 of) 2001 which was assented to by the President on 11th , and published in the Gazette on 12th September 2001 (but to be brought into force from a date to be notified) to provide for a central mechanism to settle inter-State disputes whether or not the movement of goods from one State to another in a particular case amounted to an inter-State sale taxable under this Act or was it only a stock or consignment transfer not amounting to a sale. The suggestion to set up such a mechanism was given by the Supreme Court in para 24 of its decision in Ashok Leyland vs. Union of India (1997) 105 STC 152. Theafore said Act (41 of ) 2001, though amended subsequently in 2003 and 2004, was brought into force on 17th March 2005, as per Notification No.10/2005 CSTS. O. 326 (E) of that date. Further Amendments to the Sections in this Chapter, have been made by the Amendment Act (3 of) 006, effective from 1st March 2006 as per Notification No. 1/2006-CST-SRO 134(e) dated 3^rd February 2006.

CHAPTER VI

AUTHORITY TO SETTLE DISPUTES IN COURSE OF INTERSTATETRADE OR COMMERCE

19. Central Sales Tax Appellate Authority

19A. Vacancies, etc., not to invalidate proceedings

20 . Appeals

21. Procedure on receipt of application

22. Powers of the Authority

23. Procedure of Authority

24. Authority for Advance Rulings to function as Authority under this Act

25. Transfer of pending proceedings

26. Applicability of order passed

Latest Articles

<--

WHAT IS GST?

GST i.e.Goods and Service Tax is a unified tax that replaces several indirect taxesleviedby the Central Government and the State Government(s)....

-->

BASIS OF CHARGE OF GST- SUPPLY

In pre-GST regime, goodswere liable to: (i) Excise Duty- on manufacture of goods; (ii) VAT/CST- on sale of goods; (iii) Entry tax- on ...

WHO IS LIABLE TO PAY TAX

GST is levied on every taxable person. Taxable person means a person who carries on any business at any place in India. Such . ..

WHAT IS TAXED UNDER GST

GST is a unified tax which is levied on: (i) goods; (ii) services and (iii) a mix of goods and/or services. Any supply of goods or services . .. ...

Who We Are

GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Goods & Service Tax

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .