INCOME TAX LIBRARY
Register Now
OR
Login
Trending
Government Notifies GST Appellate Tribunal (Procedure) Rules, 2025 to Govern Functioning and Procedures of the Tribunal
Notification of Exemption under Section 10(46) of the Income-tax Act to Mysore Palace Board for Specified Income
Govt. Notifies Non-Deductibility of Settlement Expenditure under SEBI, SCRA, Depositories & Competition Acts U/S 37 of Income-tax Act
Clean Ganga Mission Notified for Tax Exemption under Section 10(46A)
Collection of Tax at Source on Premium Goods Over Rs. 10 Lakh Now Mandatory
High-Value Item Sales Now Attract TCS: Income-Tax Rules Updated
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
The Central Government has approved ‘KIMS Foundation and Research Centre’, Hyderabad as a ‘University, college or other institution’ under section 35(1)(ii) of the Income-tax Act, 1961
Notification of HUDCO’s Ten-Year Zero Coupon Bond as Specified Bond under Section 2(48) of Income-tax Act, 1961
Instructions for processing of applications for GST registration
Home
About Us
Direct Tax
Case Laws
Statutes
Acts
Rules
Tax Rate
DTAA
Finance Acts
DTC
GST
Case Laws
Statutes
Rate Notification
Acts
Rules
Forms
TARIFF/TAX RATE/HSN CODE
Service Tax
Case Laws
Statutes
Acts
Rules
GST
Company Law
Case Laws
Statutes
Acts
Rules
Submit Article
Query
Knowledge Corner
DIRECT TAX
GST
OTHERS
Subscription
Contact Us
Desktop ICON
dIRECT tAX
Case Laws
Statutes
Acts
Rules
Tax Rate
DTAA
Finance Acts
DTC
GST
Case Laws
Statutes
Rate Notification
Acts
Rules
Forms
TARIFF/TAX RATE/HSN CODE
Service tAX
Case Laws
Statutes
Acts
Rules
Company Law
Case Laws
Statutes
Acts
Rules
Deeds
Deeds
GST Rules Search Criteria
Search
Rules
---- Select ----
CENTRAL GOODS AND SERVICES TAX RULES, 2017
The Goods and services Tax Settlement of funds Rules, 2017.
INTEGRATED GOODS AND SERVICES TAX RULES 2017
Kindly Use only space to separate the words. Do not use is, are, was, and, have, of, comma or any other punctuation mark(s). Ensure that the spellings of keywords entered are correct.
Enter Word
Enter Rule No.
Total Searched Records: 221
Rule No.
Heading
1
S
h
o
r
t
t
i
t
l
e
,
E
x
t
e
n
t
a
n
d
C
o
m
m
e
n
c
e
m
e
n
t
1
S
h
o
r
t
t
i
t
l
e
a
n
d
c
o
m
m
e
n
c
e
m
e
n
t
2
A
P
P
L
I
C
A
T
I
O
N
O
F
C
E
N
T
R
A
L
G
O
O
D
S
A
N
D
S
E
R
V
I
C
E
S
T
A
X
R
U
L
E
S
2
D
e
f
i
n
i
t
i
o
n
s
3
I
n
t
i
m
a
t
i
o
n
f
o
r
c
o
m
p
o
s
i
t
i
o
n
l
e
v
y
3
T
h
e
p
r
o
p
o
r
t
i
o
n
o
f
v
a
l
u
e
a
t
t
r
i
b
u
t
a
b
l
e
t
o
d
i
f
f
e
r
e
n
t
S
t
a
t
e
s
o
r
U
n
i
o
n
t
e
r
r
i
t
o
r
i
e
s
,
i
n
t
h
e
c
a
s
e
o
f
s
u
p
p
l
y
o
f
a
d
v
e
r
t
i
s
e
m
e
n
t
s
e
r
v
i
c
e
s
t
o
t
h
e
C
e
n
t
r
a
l
G
o
v
e
r
n
m
e
n
t
,
a
S
t
a
t
e
G
o
v
e
r
n
m
e
n
t
,
a
s
t
a
t
u
t
o
r
y
b
o
d
y
o
r
a
l
o
c
a
l
a
u
t
h
o
r
i
t
y
.
4
T
h
e
s
u
p
p
l
y
o
f
s
e
r
v
i
c
e
s
a
t
t
r
i
b
u
t
a
b
l
e
t
o
d
i
f
f
e
r
e
n
t
S
t
a
t
e
s
o
r
U
n
i
o
n
t
e
r
r
i
t
o
r
i
e
s
,
u
n
d
e
r
s
u
b
s
e
c
t
i
o
n
(
3
)
o
f
s
e
c
t
i
o
n
1
2
4
E
f
f
e
c
t
i
v
e
d
a
t
e
f
o
r
c
o
m
p
o
s
i
t
i
o
n
l
e
v
y
5
C
o
n
d
i
t
i
o
n
s
a
n
d
r
e
s
t
r
i
c
t
i
o
n
s
f
o
r
c
o
m
p
o
s
i
t
i
o
n
l
e
v
y
5
T
h
e
s
u
p
p
l
y
o
f
s
e
r
v
i
c
e
s
a
t
t
r
i
b
u
t
a
b
l
e
t
o
d
i
f
f
e
r
e
n
t
S
t
a
t
e
s
o
r
U
n
i
o
n
t
e
r
r
i
t
o
r
i
e
s
,
u
n
d
e
r
s
u
b
-
s
e
c
t
i
o
n
(
7
)
o
f
s
e
c
t
i
o
n
1
2
6
T
h
e
s
u
p
p
l
y
o
f
s
e
r
v
i
c
e
s
a
t
t
r
i
b
u
t
a
b
l
e
t
o
d
i
f
f
e
r
e
n
t
S
t
a
t
e
s
o
r
U
n
i
o
n
t
e
r
r
i
t
o
r
i
e
s
,
u
n
d
e
r
s
u
b
s
e
c
t
i
o
n
(
1
1
)
o
f
s
e
c
t
i
o
n
1
2
6
V
a
l
i
d
i
t
y
o
f
c
o
m
p
o
s
i
t
i
o
n
l
e
v
y
7
R
a
t
e
o
f
t
a
x
o
f
t
h
e
c
o
m
p
o
s
i
t
i
o
n
l
e
v
y
7
T
h
e
s
u
p
p
l
y
o
f
s
e
r
v
i
c
e
s
a
t
t
r
i
b
u
t
a
b
l
e
t
o
d
i
f
f
e
r
e
n
t
S
t
a
t
e
s
o
r
U
n
i
o
n
t
e
r
r
i
t
o
r
i
e
s
,
u
n
d
e
r
s
u
b
-
s
e
c
t
i
o
n
(
7
)
o
f
s
e
c
t
i
o
n
1
3
o
f
t
h
e
s
a
i
d
A
c
t
,
i
n
t
h
e
c
a
s
e
o
f
s
e
r
v
i
c
e
s
s
u
p
p
l
i
e
d
i
n
r
e
s
p
e
c
t
o
f
g
o
o
d
s
w
h
i
c
h
a
r
e
r
e
q
u
i
r
e
d
t
o
b
e
m
a
d
e
p
h
y
s
i
c
a
l
l
y
a
v
a
i
l
a
b
l
e
8
T
h
e
p
r
o
p
o
r
t
i
o
n
o
f
v
a
l
u
e
a
t
t
r
i
b
u
t
a
b
l
e
t
o
d
i
f
f
e
r
e
n
t
S
t
a
t
e
s
o
r
U
n
i
o
n
t
e
r
r
i
t
o
r
i
e
s
,
u
n
d
e
r
s
u
b
-
s
e
c
t
i
o
n
(
7
)
o
f
s
e
c
t
i
o
n
1
3
o
f
t
h
e
s
a
i
d
A
c
t
,
i
n
t
h
e
c
a
s
e
o
f
s
u
p
p
l
y
o
f
s
e
r
v
i
c
e
s
d
i
r
e
c
t
l
y
i
n
r
e
l
a
t
i
o
n
t
o
a
n
i
m
m
o
v
a
b
l
e
p
r
o
p
e
r
t
y
.
8
A
p
p
l
i
c
a
t
i
o
n
f
o
r
r
e
g
i
s
t
r
a
t
i
o
n
9
V
e
r
i
f
i
c
a
t
i
o
n
o
f
t
h
e
a
p
p
l
i
c
a
t
i
o
n
a
n
d
a
p
p
r
o
v
a
l
9
T
h
e
p
r
o
p
o
r
t
i
o
n
o
f
v
a
l
u
e
a
t
t
r
i
b
u
t
a
b
l
e
t
o
d
i
f
f
e
r
e
n
t
S
t
a
t
e
s
o
r
U
n
i
o
n
t
e
r
r
i
t
o
r
i
e
s
,
u
n
d
e
r
s
u
b
-
s
e
c
t
i
o
n
(
7
)
o
f
s
e
c
t
i
o
n
1
3
o
f
t
h
e
s
a
i
d
A
c
t
,
i
n
t
h
e
c
a
s
e
o
f
s
u
p
p
l
y
o
f
s
e
r
v
i
c
e
s
b
y
w
a
y
o
f
a
d
m
i
s
s
i
o
n
10
I
s
s
u
e
o
f
r
e
g
i
s
t
r
a
t
i
o
n
c
e
r
t
i
f
i
c
a
t
e
11
S
e
p
a
r
a
t
e
r
e
g
i
s
t
r
a
t
i
o
n
f
o
r
m
u
l
t
i
p
l
e
b
u
s
i
n
e
s
s
v
e
r
t
i
c
a
l
s
w
i
t
h
i
n
a
S
t
a
t
e
o
r
a
U
n
i
o
n
t
e
r
r
i
t
o
r
y
12
G
r
a
n
t
o
f
r
e
g
i
s
t
r
a
t
i
o
n
t
o
p
e
r
s
o
n
s
r
e
q
u
i
r
e
d
t
o
d
e
d
u
c
t
t
a
x
a
t
s
o
u
r
c
e
o
r
t
o
c
o
l
l
e
c
t
t
a
x
a
t
s
o
u
r
c
e
13
G
r
a
n
t
o
f
r
e
g
i
s
t
r
a
t
i
o
n
t
o
n
o
n
-
r
e
s
i
d
e
n
t
t
a
x
a
b
l
e
p
e
r
s
o
n
14
G
r
a
n
t
o
f
r
e
g
i
s
t
r
a
t
i
o
n
t
o
a
p
e
r
s
o
n
s
u
p
p
l
y
i
n
g
o
n
l
i
n
e
i
n
f
o
r
m
a
t
i
o
n
a
n
d
d
a
t
a
b
a
s
e
a
c
c
e
s
s
o
r
r
e
t
r
i
e
v
a
l
s
e
r
v
i
c
e
s
f
r
o
m
a
p
l
a
c
e
o
u
t
s
i
d
e
I
n
d
i
a
t
o
a
n
o
n
-
t
a
x
a
b
l
e
o
n
l
i
n
e
r
e
c
i
p
i
e
n
t
.
15
E
x
t
e
n
s
i
o
n
i
n
p
e
r
i
o
d
o
f
o
p
e
r
a
t
i
o
n
b
y
c
a
s
u
a
l
t
a
x
a
b
l
e
p
e
r
s
o
n
a
n
d
n
o
n
-
r
e
s
i
d
e
n
t
t
a
x
a
b
l
e
p
e
r
s
o
n
16
S
u
o
m
o
t
o
r
e
g
i
s
t
r
a
t
i
o
n
17
A
s
s
i
g
n
m
e
n
t
o
f
U
n
i
q
u
e
I
d
e
n
t
i
t
y
N
u
m
b
e
r
t
o
c
e
r
t
a
i
n
s
p
e
c
i
a
l
e
n
t
i
t
i
e
s
18
D
i
s
p
l
a
y
o
f
r
e
g
i
s
t
r
a
t
i
o
n
c
e
r
t
i
f
i
c
a
t
e
a
n
d
G
o
o
d
s
a
n
d
S
e
r
v
i
c
e
s
T
a
x
I
d
e
n
t
i
f
i
c
a
t
i
o
n
N
u
m
b
e
r
o
n
t
h
e
n
a
m
e
b
o
a
r
d
19
A
m
e
n
d
m
e
n
t
o
f
r
e
g
i
s
t
r
a
t
i
o
n
20
A
p
p
l
i
c
a
t
i
o
n
f
o
r
c
a
n
c
e
l
l
a
t
i
o
n
o
f
r
e
g
i
s
t
r
a
t
i
o
n
.
21
R
e
g
i
s
t
r
a
t
i
o
n
t
o
b
e
c
a
n
c
e
l
l
e
d
i
n
c
e
r
t
a
i
n
c
a
s
e
s
22
C
a
n
c
e
l
l
a
t
i
o
n
o
f
r
e
g
i
s
t
r
a
t
i
o
n
23
R
e
v
o
c
a
t
i
o
n
o
f
c
a
n
c
e
l
l
a
t
i
o
n
o
f
r
e
g
i
s
t
r
a
t
i
o
n
24
M
i
g
r
a
t
i
o
n
o
f
p
e
r
s
o
n
s
r
e
g
i
s
t
e
r
e
d
u
n
d
e
r
t
h
e
e
x
i
s
t
i
n
g
l
a
w
25
P
h
y
s
i
c
a
l
v
e
r
i
f
i
c
a
t
i
o
n
o
f
b
u
s
i
n
e
s
s
p
r
e
m
i
s
e
s
i
n
c
e
r
t
a
i
n
c
a
s
e
s
26
M
e
t
h
o
d
o
f
a
u
t
h
e
n
t
i
c
a
t
i
o
n
27
V
a
l
u
e
o
f
s
u
p
p
l
y
o
f
g
o
o
d
s
o
r
s
e
r
v
i
c
e
s
w
h
e
r
e
t
h
e
c
o
n
s
i
d
e
r
a
t
i
o
n
i
s
n
o
t
w
h
o
l
l
y
i
n
m
o
n
e
y
28
V
a
l
u
e
o
f
s
u
p
p
l
y
o
f
g
o
o
d
s
o
r
s
e
r
v
i
c
e
s
o
r
b
o
t
h
b
e
t
w
e
e
n
d
i
s
t
i
n
c
t
o
r
r
e
l
a
t
e
d
p
e
r
s
o
n
s
,
o
t
h
e
r
t
h
a
n
t
h
r
o
u
g
h
a
n
a
g
e
n
t
29
V
a
l
u
e
o
f
s
u
p
p
l
y
o
f
g
o
o
d
s
m
a
d
e
o
r
r
e
c
e
i
v
e
d
t
h
r
o
u
g
h
a
n
a
g
e
n
t
30
V
a
l
u
e
o
f
s
u
p
p
l
y
o
f
g
o
o
d
s
o
r
s
e
r
v
i
c
e
s
o
r
b
o
t
h
b
a
s
e
d
o
n
c
o
s
t
31
R
e
s
i
d
u
a
l
m
e
t
h
o
d
f
o
r
d
e
t
e
r
m
i
n
a
t
i
o
n
o
f
v
a
l
u
e
o
f
s
u
p
p
l
y
o
f
g
o
o
d
s
o
r
s
e
r
v
i
c
e
s
o
r
b
o
t
h
32
D
e
t
e
r
m
i
n
a
t
i
o
n
o
f
v
a
l
u
e
i
n
r
e
s
p
e
c
t
o
f
c
e
r
t
a
i
n
s
u
p
p
l
i
e
s
33
V
a
l
u
e
o
f
s
u
p
p
l
y
o
f
s
e
r
v
i
c
e
s
i
n
c
a
s
e
o
f
p
u
r
e
a
g
e
n
t
34
R
a
t
e
o
f
e
x
c
h
a
n
g
e
o
f
c
u
r
r
e
n
c
y
,
o
t
h
e
r
t
h
a
n
I
n
d
i
a
n
r
u
p
e
e
s
,
f
o
r
d
e
t
e
r
m
i
n
a
t
i
o
n
o
f
v
a
l
u
e
35
V
a
l
u
e
o
f
s
u
p
p
l
y
i
n
c
l
u
s
i
v
e
o
f
i
n
t
e
g
r
a
t
e
d
t
a
x
,
C
e
n
t
r
a
l
t
a
x
,
S
t
a
t
e
t
a
x
,
U
n
i
o
n
t
e
r
r
i
t
o
r
y
t
a
x
36
D
o
c
u
m
e
n
t
a
r
y
r
e
q
u
i
r
e
m
e
n
t
s
a
n
d
c
o
n
d
i
t
i
o
n
s
f
o
r
c
l
a
i
m
i
n
g
i
n
p
u
t
t
a
x
c
r
e
d
i
t
37
R
e
v
e
r
s
a
l
o
f
i
n
p
u
t
t
a
x
c
r
e
d
i
t
i
n
t
h
e
c
a
s
e
o
f
n
o
n
-
p
a
y
m
e
n
t
o
f
c
o
n
s
i
d
e
r
a
t
i
o
n
38
C
l
a
i
m
o
f
c
r
e
d
i
t
b
y
a
b
a
n
k
i
n
g
c
o
m
p
a
n
y
o
r
a
f
i
n
a
n
c
i
a
l
i
n
s
t
i
t
u
t
i
o
n
39
P
r
o
c
e
d
u
r
e
f
o
r
d
i
s
t
r
i
b
u
t
i
o
n
o
f
i
n
p
u
t
t
a
x
c
r
e
d
i
t
b
y
I
n
p
u
t
S
e
r
v
i
c
e
D
i
s
t
r
i
b
u
t
o
r
40
M
a
n
n
e
r
o
f
c
l
a
i
m
i
n
g
c
r
e
d
i
t
i
n
s
p
e
c
i
a
l
c
i
r
c
u
m
s
t
a
n
c
e
s
41
T
r
a
n
s
f
e
r
o
f
c
r
e
d
i
t
o
n
s
a
l
e
,
m
e
r
g
e
r
,
a
m
a
l
g
a
m
a
t
i
o
n
,
l
e
a
s
e
o
r
t
r
a
n
s
f
e
r
o
f
a
b
u
s
i
n
e
s
s
1
2
3
4
5