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GST Notifications (Rate) / Compensation Cess, Updated As On
Updated schedule of CGST rates on goods, as on 31.03.2021 For ease of reference only The GST rates on certain goods have under gone changes since the introduction of GST. The rate changes are given effect through amending notifications issued from time to time. Requests have been received for publishing a consolidated rate schedule incorporating all the changes. According, this document has been prepared indicating updated rate schedules prescribed vide notification No. 1/2017- Central Tax (Rate) dated 28th June, 2017, notification No.2/2017-Central Tax (Rate) dated 28th June, 2017 and notification No.1/2017- Compensation Cess (Rate) dated 28th June, 2017 as on 31.03.2021 This document is only for ease of reference and relevant notification will only have legal authority. 1. CGST rates on goods as on 31.3.2021 [notification No.1/2017-Central Tax (Rate), dated 28th June, 2017, as amended from time to time]. Schedule I – 2.5% S. Chapter / Description of Goods Rate No. Heading / Sub-heading / Tariff item (1) (2) (3) (4) 1. 0202, 0203, All goods [other than fresh or chilled] and put up in 2.5% 0204, 0205, unit container and,- 0206, 0207, (a) bearing a registered brand name; or 0208, 0209, (b) bearing a brand name on which an actionable claim or 0210 enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] 2. 0303, 0304, All goods [other than fresh or chilled] and put up in 2.5% 0305, 0306, unit container and,- 0307, 0308 (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE 3. -
Agenda for 21 GST Council Meeting
Confidential Agenda for 21st GST Council Meeting 9 September 2017 Hyderabad, Telangana Page 2 of 173 F.No. 144/21st Meeting/GST Council/2017 GST Council Secretariat Room No.275, North Block, New Delhi Dated: 5 September 2017 Notice for the 21st Meeting of the GST Council on 9 September 2017 The undersigned is directed to refer to the subject cited above and to say that the 21st meeting of the GST Council will be held on 9 September 2017 at Hyderabad International Convention Centre, Novotel Hotel, Madhapur, Hyderabad. The schedule of the meeting is as follows: i. Saturday, 9 September 2017 : 1100 hours onwards 2. In addition, an officers’ meeting will be held at the same venue as per the following schedule: ii. Friday, 8 September 2017 : 1500 hours onwards 3. The agenda items for the 21st GST Council Meeting are attached. 4. Keeping in view the constraints of rooms in the hotel, it is requested that participation from each State may be limited to 2 officers in addition to the Hon’ble Member of the GST Council. 5. Please convey the invitation to the Hon’ble Members of the GST Council to attend the 21st GST Council Meeting. - Sd - (Dr. Hasmukh Adhia) Secretary to the Govt. of India and ex-officio Secretary to the GST Council Tel: 011 23092653 Copy to: 1. PS to the Hon’ble Minister of Finance, Government of India, North Block, New Delhi with the request to brief Hon’ble Minister about the above said meeting. 2. PS to Hon’ble Minister of State (Finance), Government of India, North Block, New Delhi with the request to brief Hon’ble Minister about the above said meeting. -
Annual Report 1990 .. 91
SANGEET NAT~AKADEMI . ANNUAL REPORT 1990 ..91 Emblem; Akademi A wards 1990. Contents Appendices INTRODUCTION 0 2 Appendix I : MEMORANDUM OF ASSOCIATION (EXCERPTS) 0 53 ORGANIZATIONAL SET-UP 05 AKADEMI FELLOWSHIPS/ AWARDS Appendix II : CALENDAR OF 19900 6 EVENTS 0 54 Appendix III : GENERAL COUNCIL, FESTIVALS 0 10 EXECUTIVE BOARD, AND THE ASSISTANCE TO YOUNG THEATRE COMMITTEES OF THE WORKERS 0 28 AKADEMID 55 PROMOTION AND PRESERVATION Appendix IV: NEW AUDIO/ VIDEO OF RARE FORMS OF TRADITIONAL RECORDINGS 0 57 PERFORMING ARTS 0 32 Appendix V : BOOKS IN PRINT 0 63 CULTURAL EXCHANGE Appendix VI : GRANTS TO PROGRAMMES 0 33 INSTITUTIONS 1990-91 064 PUBLICATIONS 0 37 Appendix VII: DISCRETIONARY DOCUMENTATION / GRANTS 1990-91 071 DISSEMINATION 0 38 Appendix VIll : CONSOLIDATED MUSEUM OF MUSICAL BALANCE SHEET 1990-91 0 72 INSTRUMENTS 0 39 Appendix IX : CONSOLIDATED FINANCIAL ASSISTANCE TO SCHEDULE OF FIXED CULTURAL INSTITUTIONS 0 41 ASSETS 1990-91 0 74 LIBRARY AND LISTENING Appendix X : PROVIDENT FUND ROOMD41 BALANCE SHEET 1990-91 078 BUDGET AND ACCOUNTS 0 41 Appendix Xl : CONSOLIDATED INCOME & EXPENDITURE IN MEMORIAM 0 42 ACCOUNT 1990-91 KA THAK KENDRA: DELHI 0 44 (NON-PLAN & PLAN) 0 80 JA WAHARLAL NEHRU MANIPUR Appendix XII : CONSOLIDATED DANCE ACADEMY: IMPHAL 0 50 INCOME & EXPENDITURE ACCOUNT 1990-91 (NON-PLAN) 0 86 Appendix Xlll : CONSOLIDATED INCOME & EXPENDITURE ACCOUNT 1990-91 (PLAN) 0 88 Appendix XIV : CONSOLIDATED RECEIPTS & PAYMENTS ACCOUNT 1990-91 (NON-PLAN & PLAN) 0 94 Appendix XV : CONSOLIDATED RECEIPTS & PAYMENTS ACCOUNT 1990-91 (NON-PLAN) 0 104 Appendix XVI : CONSOLIDATED RECEIPTS & PAYMENTS ACCOUNT 1990-91 (PLAN) 0 110 Introduction Apart from the ongoing schemes and programmes, the Sangeet Natak Akademi-the period was marked by two major National Academy of Music, international festivals presented Dance, and Drama-was founded by the Akademi in association in 1953 for the furtherance of with the Indian Council for the performing arts of India, a Cultural Relations. -
THE GAZETTE of INDIA : EXTRAORDINARY [PART II—SEC. 3(I)] NOTIFICATION New Delhi, the 22Nd September, 2017 No.28/2017-Union
66 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II—SEC . 3(i)] 111. उडुकईi 112. चंडे 113. नागारा - केटलेG स कƙ जोड़ी 114. प बाई - दो बेलनाकार Gम कƙ इकाई 115. पैराित पु, हगी - sेम Gम दो िटϝस के साथ खेला 116. संबल 117. िटक डफ या िटक डफ - लाठी के साथ खेला जाने वाला टġड मĞ डेफ 118. तमक 119. ताशा - केटलेGम का Oकार 120. उƞम 121. जलातरंग िच पēा - पीतल के ƚजगल के साथ आग टĪग 122. चĞिगल - धातु िडक 123. इलाथलम 124. गेजर - Qास पोत 125. घटक और मटकाम (िमŝी के बरतन बतϕन Gम) 126. घुंघĐ 127. खारट या िच पला 128. मनजीरा या झंज या ताल 129. अखरोट - िमŝी के बतϕन 130. संकरजांग - िल थोफोन 131. थाली - धातु लेट 132. थाकुकाजामनाई 133. कंचारांग, कांच के एक Oकार 134. कथाततरंग, एक Oकार का जेलोफ़ोन [फा सं.354/117/2017-टीआरयू-भाग II] मोिहत ितवारी, अवर सिचव Ɨट पणी : Oधान अिधसूचना सं. 2/2017- संघ राϤ यϓेJ कर (दर), तारीख 28 जून, 2017, सा.का.िन. 711 (अ) तारीख 28 जून, 2018 ůारा भारत के राजपJ , असाधारण, भाग II, खंड 3, उपखंड (i) ůारा Oकािशत कƙ गई थी । NOTIFICATION New Delhi, the 22nd September, 2017 No.28/2017-Union Territory Tax (Rate) G.S.R.1196 (E).— In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-Union territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. -
Background Material on Exempted Services Under GST
Background Material on Exempted Services under GST The Institute of Chartered Accountants of India (Set up by an Act of Parliament) New Delhi © The Institute of Chartered Accountants of India All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form, or by any means, electronic, mechanical, photocopying, recording, or otherwise without prior permission, in writing, from the publisher. DISCLAIMER: The views expressed in this book are of the author(s). The Institute of Chartered Accountants of India may not necessarily subscribe to the views expressed by the author(s). The information cited in this book has been drawn from various sources. While every effort has been made to keep the information cited in this book error free, the Institute or any officer of the same does not take the responsibility for any typographical or clerical error which may have crept in while compiling the information provided in this book. First Edition : January, 2018 Committee/Department : Indirect Taxes Committee E-mail : [email protected] Website : www.idtc.icai.org / www.icai.org Published by : The Publication Department on behalf of the Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi - 110 002. Foreword In the GST regime, when a supply of goods and/or services falls within the purview of charging Section, such supply is chargeable to GST. However, for determining the liability to pay the tax, one needs to further check whether such supply of goods and/or services are exempt from tax or not. -
The Arunachal Pradesh Gazette EXTRAORDINARY PUBLISHED by AUTHORITY
The Arunachal Pradesh Gazette EXTRAORDINARY PUBLISHED BY AUTHORITY No. 411, Vol. XXIV, Naharlagun, Wednesday, October 4, 2017 Asvina 12, 1939 (Saka) GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR ————— Notification No. 28/2017-State Tax (Rate) The 26th September, 2017 No. GST/24/2017.— In exercise of the powers conferred by sub-section (1) of Section 11 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Arunachal Pradesh, Department of Tax & Excise, No.2/2017-State Tax (Rate), dated the 28th June, 2017, published in the Extra ordinary Gazette of Arunachal Pradesh, vide number 192, Vol XXIV, dated the 30th June, 2017, namely:- In the said notification,- (B) in the Schedule,- (i) against serial number 27, in column (3), for the words “other than put up in unit containers and bearing a registered brand name”, the words, brackets and letters “other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]”, shall be substituted ; (jj) against serial numbers 29 and 45, in column (3), for the words “other than put up in unit container and bearing a registered brand -
I. Pre-GTS Tax Incidence Vis-À-Vis GST Rate for Goods: S. No. Chapter
I. Pre-GTS tax incidence vis-à-vis GST rate for goods: S. Chapter Description of goods Pre-GST GST Rate No. Tax Incidence* Food & Beverage 1. 4 Milk powder 6% 5% 2. 4 Curd, Lassi, Butter milk put up in unit 4% 0% container 3. 4 Unbranded Natural Honey 6% 0% 4. 0401 Ultra High Temperature (UHT) Milk 6% 5% 5. 801 Cashew nut 7% 5% 6. 806 Raisin 6% 5% 7. 9 Spices 6% 5% 8. 9 Tea 6% 0% 9. 10 Wheat 2.5% 0% 10. 10 Rice 2.75% 0% 11. 11 Flour 3.5% 0% 12. 15 Soyabean oil 6% 5% 13. 15 Groundnut oil 6% 5% 14. 15 Palm oil 6% 5% 15. 15 Sunflower oil 6% 5% 16. 15 Coconut oil 6% 5% 17. 15 Mustard Oil 6% 5% 18. 15 Sunflower oil 6% 5% 19. 15 Other vegetable edible oils 6% 5% 20. 17 Sugar 6% 5% 21. 1704 Sugar confectionery 21% 18% 22. 21 Sweetmeats 7% 5% 23. 2103 Ketchup & Sauces 12% 12% 24. 2103 30 00 Mustard Sauce 12% 12% 25. 2103 90 90 Toppings, spreads and sauces 12% 12% 26. 22 Mineral water 27% 18% Household goods of daily use 27. 33 Agarbatti 10% 5% 28. 33 Tooth powder 17% 12% 29. 33 Hair oil 27% 18% 30. 33 Toothpaste 27% 18% 31. 34 Soap 27% 18% 32. 4823 Kites 11% 5% 33. 64 Footwear of RSP upto Rs. 500 per pair 10% 5% 34. 64 Other footwear 21% 18% 35. 73 LPG Stove 21% 18% 36. 76 Aluminium foils 19% 18% 37. -
L:9. 3Rs{Id-B-N+Q-Fd' S-Cfr'gae T'{=Qqrd + Arq T Dfi :+R*Rr+Gn
8s6 (16) ufmjrd rrdqr, A{is 27 fqqgt 2ol7 l:9. 3rs{id-B-n+q-fd' 130. fuar - ReMra l3l. eirfr - qra E-ie 132. ,TE6IqTE-4TS 132. .imriq, siq * !6 !16rr t34. 6?n?i?r\iTr. rrfi !F6R .Fr idd-a 2. {6 3Tfuqq-dr ffiq 22-09-2017 t velrd?trfr 4rft GIR.rfr I ercA€-rr6 * {rscrd * arq $ den 3IresrtrgR, u. fr. Ecr8I, frrlq' qft'd'. 4qr {rsT, 8f,i6. 25 R-trtr{ 2017 Fqi6 (rs-10-757261raH/qiar(130). - erl{f, +. difirrd fr 3qzda 348 * ris (3) *' 3r";r€{or d, g ham 61 3rfu{'{ar *-4b (rF-10-75l2o17tdrstcrq(130), trdi6 25-09-2017 qrfr'6r{ 61 3j+S 3qsr6 {Gqqrd * e', w-< -ram c-flQra fr-qr drdr tr s-cfr'gaE t'{=qqrd + arq t dfi :+r*rr+gn rr. fr. Fdttr&, ft?)q sfud. Naya Raipur, the 25th September 2017 NOTIFICATION No. 2 8/201 ?-State Tax (Rate) No. F-10- 75/201'llCTlV (130). - In exercise ofthe powers conferred by sub-section (l) ofsection ll of thechhattisgarh Coods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the foliowing amendments in the notification of the State Govemment, in the Commercial Tax Department, No. 2/2017-State Tax (Rate) notification No. F-10- 43/2017/CTN (70), dated the 28th June, 2017, published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, daled the 29lh June, 2017, namely :- In the said notification,- (A) in the Schedule,- (i) against serial numbers27,29,45,65,66,6'7,68,69,'70"71,72,'73,74,'75,77,'l8, 10l and 108, in column (3), for the words "other than put up in unit container and bearing a registered brand name", the words, brackets and letters "other than put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available lother than those where any actionable claim or enforceable right in respect ofsuch brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE Il", shall be substituted; *2301,2302,2308,2309", (ii) in S. -
Detailed Agenda Notes 3
Confidential Agenda for 20th GST Council Meeting Volume-3 5 August 2017 New Delhi Page 2 of 11 TABLE OF CONTENTS Agenda Agenda Item Page No. No. Recommendations of the Fitment Committee (Goods) 5 4 i. Indigenous Handmade Musical Instruments Any other agenda item with the permission of the Chairperson ix. Special provisions in GST in case of supplies to/from Nepal and 7 7 Bhutan x. Modification in FORM REG -13 to remove mandatory requirement 8 of PAN for Embassies / Consulates and other UN Organizations Page 3 of 11 Discussion on Agenda Items Agenda Item 5: Recommendations of the Fitment Committee (Goods) (i) Indigenous Handmade Musical Instruments 1. During the meetings of the Fitment Committee held on 25 July 2017, 31 July 2017 and 1 August 2017 various references on rates were examined and compiled which constitutes the Detailed Agenda Notes for Agenda Item 5 (Fitment Recommendations-Goods) for the 20th GST Council Meeting. In respect of S. No. 74 of Annexure II of the said Detailed Agenda Notes relating to Indigenous handmade musical instruments (HS Code 92) which attracts Nil rate of GST, in order to remove ambiguity, there is a need define “Indigenous handmade musical instruments”. In this context, the Fitment Committee observed the following - i. West Bengal may provide a list of Indigenous handmade musical instruments ii. The entry in notification can be modified to say Indigenous handmade musical instruments including these instruments. 2. Accordingly, the Commissioner (Commercial Taxes), West Bengal, vide email dated 3 August 2017, forwarded a list of musical instruments for specific inclusion in the exemption list. -
LIST of GOODS for CHANGE in GST RATE RECOMMENDED by GST COUNCIL in ITS 21St MEETING HELD on 9TH SEPTEMBER, 2017
LIST OF GOODS FOR CHANGE IN GST RATE RECOMMENDED BY GST COUNCIL IN ITS 21st MEETING HELD ON 9TH SEPTEMBER, 2017 1. The GST Council has recommended changes in the GST rates on the following goods: S. HSN Description Present Recommended No. GST Rate GST rate 1. 0802 Walnuts, whether or not shelled 12% 5% 2. 0813 Tamarind dried 12% 5% 3. 2106 Roasted Gram 12% 5% 4. 2106 Custard powder 28% 18% 5. 2106 Batters, including idli / dosa batter 18% 12% 6. 2304, 2305, Oil cakes Nil for 5% 2306 cattle feed [irrespective of 5% for end use] other uses 7. 2306 Cotton seed oil cake Nil for Nil cattle feed [irrespective of 5% for end use] other uses 8. 3307 41 00 Dhoop batti, dhoop, sambhrani and 12% 5% other similar items 9. 3926 Medical grade sterile disposable 28% 18% gloves of plastics 10. 3926 Plastic raincoats 28% 18% 11. 4016 Rubber bands 28% 12% 12. 4016 Rice rubber rolls for paddy de-husking 28% 18% machine 13. 4907 Duty Credit Scrips 12% 5% 14. 50 to 55 Khadi fabric, sold through Khadi and 5% Nil Village Industrries Commission’s outlets 15. 5801 Corduroy fabrics 12% 5% [with no refund of ITC] 16. 5808 Saree fall 12% 5% 17. 6501 Textile caps 18% 12% 18. 6912 Idols made of clay 28% Nil 19. 44, 68, 83 Idols of wood, stone [including 28% 12% marble] and metals [other than those made of precious metals] 20. 7102 Rough industrial diamonds including 3% 0.25% unsorted rough diamonds -1- LIST OF GOODS FOR CHANGE IN GST RATE RECOMMENDED BY GST COUNCIL IN ITS 21st MEETING HELD ON 9TH SEPTEMBER, 2017 S. -
Updated Schedule of CGST Rates on Goods, As on 15.11.2017 for Ease of Reference Only
Updated schedule of CGST rates on goods, as on 15.11.2017 For ease of reference only The CGST rates on certain goods have undergone changes since the introduction of GST. The rate changes are given effect through amending notifications issued from time to time. A need has been felt to publish a consolidated rate schedule in a single document for ease of reference. Accordingly, this document has been prepared indicating updated CGST rates as on 15.11.2017. This document is only for ease of reference and relevant notifications will only have legal authority. UPDATED CGST RATES SCHEDULES FOR GOODS AS ON 15.11.2017 1. CGST rates on goods as on 15.11.2017 [notification No.1/2017-Central Tax (Rate), dated 28th June, 2017, as amended from time to time] Schedule I – 2.5% S. Chapter / Description of Goods CGST No Heading / Sub- Rate heading / Tariff item (1) (2) (3) (4) 1. 0202, All goods [other than fresh or chilled], and put up in unit 2.5% 0203, container and, - 0204, (a) bearing a registered brand name; or 0205, (b) bearing a brand name on which an actionable claim or 0206, enforceable right in a court of law is available [other than 0207, those where any actionable claim or enforceable right in 0208, respect of such brand name has been foregone 0209, voluntarily], subject to the conditions as in the 0210 ANNEXURE] 2. 0303, All goods [other than fresh or chilled] and put up in unit 2.5% 0304, container and, - 0305, (a) bearing a registered brand name; or 0306, (b) bearing a brand name on which an actionable claim or 0307, enforceable right in a court of law is available [other than 0308 those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] 3. -
The Arunachal Pradesh Gazette EXTRAORDINARY PUBLISHED by AUTHORITY
The Arunachal Pradesh Gazette EXTRAORDINARY PUBLISHED BY AUTHORITY No. 411, Vol. XXIV, Naharlagun, Wednesday, October 4, 2017 Asvina 12, 1939 (Saka) GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR ————— Notification No. 28/2017-State Tax (Rate) The 26th September, 2017 No. GST/24/2017.— In exercise of the powers conferred by sub-section (1) of Section 11 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Arunachal Pradesh, Department of Tax & Excise, No.2/2017-State Tax (Rate), dated the 28th June, 2017, published in the Extra ordinary Gazette of Arunachal Pradesh, vide number 192, Vol XXIV, dated the 30th June, 2017, namely:- In the said notification,- (B) in the Schedule,- (i) against serial number 27, in column (3), for the words “other than put up in unit containers and bearing a registered brand name”, the words, brackets and letters “other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]”, shall be substituted ; (jj) against serial numbers 29 and 45, in column (3), for the words “other than put up in unit container and bearing a registered brand