Rule: 86B -Restriction on use of amount available in electronic credit ledger This rule is having over-riding effect on any other rule of CGST Rules, 2017 and it is effective from 1st January, 2021 wide Notification No: 94/2020 dated 22nd Dec, 2020.   To whom it is applicable? This rule is having over-riding effect on any other rule of CGST Rules, 2017 and it is effective from 1st January, 2021 wide Notification No. & Date: 94/2020 dated 22nd December, 2020. This rule is applicable to all registered taxpayers having taxable supply of more than Rs. 50 Lakhs in any m ..read more

Rule: 86B -Restriction on use of amount available in electronic credit ledger This rule is having an overriding effect on any other rule of CGST Rules, 2017 and it is effective from 1st January 2021 wide Notification No: 94/2020 dated 22nd Dec 2020.   To whom it is applicable? This rule is having an overriding effect on any other rule of CGST Rules, 2017 and it is effective from 1st January 2021 wide Notification No. & Date: 94/2020 dated 22nd December 2020. This rule is applicable to all registered taxpayers having a taxable supply of more than Rs. 50 Lakhs in any month. (the ap ..read more

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This report covers New Tourism Policy of Gujarat, 2015. This Policy covers Framework, Incentives, Initiatives, Focus area for Travel, Tourism & Hospitality. Tourist Inflows in Gujarat has risen from 6.16 million in 2002-03 to 32.7 million in 2014-15 with a CAGR of 13.7%. This Tourism Policy has a objective to position Gujarat as a vibrant tourist destination, make Gujarat one amongst the top five tourist States of India in terms of tourist footfalls and promote employment opportunities for additional two million peoples by 2025 ..read more

This report cover New Industrial Policy of Gujarat, 2015. it cover various Incentive Schemes like Incentives for SMEs, Scheme for Plastic Industry, Innovative Start Ups, Industrial Infrastructure, Labour Generating Industries and Research & Development ..read more

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This report covers Gujarat Budget Highlights, 2016-17 VALUE ADDED TAX Item that becomes TAXFREE Bamboo and bamboo‐articles (Except furniture) Pedal Rickshaw and cycle rickshaw Mosquito Net Sanitary Napkins and adult diapers Frozen semen   Ceramic products: from current rate of tax 15% including additional tax to 5% including additional tax   Vehicles purchased by institutions (Institutional purchases) increase the rate of tax from current rate of tax 15% to 20% on the vehicles (except school buses, college buses, passenger buses and goods trucks) purchased by Compani ..read more

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