Insights
M/s BMW India Private Limited [‘BMW’] is a wholly owned subsidiary of M/s Bayerische Motoren Werke Holding B.V., Netherlands and M/s Bayerische Motoren Werke, Aktiengesellschaft, Germany [‘Collectively referred as Parent Company’]. The parent company is engaged in the business of the manufacture and sale of ‘BMW cars’ outside India.
The constitution of the GSTAT is a crucial milestone for alleviating the burden on writ courts and ensuring an effective operation of the dispute resolution mechanism under GST. The appointment of Justice [Retd.] Sanjay Kumar Mishra as President of GSTAT
Scheme for waiver of interest and penalty –Section 128A of the Central Goods and Service Tax Act, 2017