In the matter of FLIPKART INTERNET PRIVATE LIMITED [W.P.(C).NO.5348 OF 2015 (P) & W.P.(C).NO.6916 OF 2015 (L)], the Hon'ble Kerela High Court set aside the penalty imposed on the petitioner holding that FLIPKART is facilitating sale and purchase of goods through online portals cannot be considered as dealer of goods, consequently not liable for VAT. To get full text of the … Continue reading ONLINE SERVICE PROVIDERS LIKE ‘FLIPKART’ FACILITATING SALE AND PURCHASE OF GOODS THROUGH ONLINE PORTALS CANNOT BE CONSIDERED AS DEALER OF GOODS – NOT LIABLE FOR VAT

As you know the Central Government vide Notification No. 21/2015-ST dated November 6, 2015, the Central Government has fixed November 15, 2015 as the date on which Chapter VI (Section 199) of the Finance Act, 2015 [Swachh Bharat Cess (SBC)] shall come into effect. Further, vide another Notification No. 22/2015-ST the Central Government provided the … Continue reading CLARIFICATION ON SWACHH BHARAT CESS