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GST does not apply to the services rendered abroad as they amount to the export of services – Bombay High Court

Copy of the Judgement

Several preemptive provisions have been laid down on advertisements targeting children.

The guidelines forbid advertisements from exaggerating the features of product or service in such manner as to lead children to have unrealistic expectations of such product or service and claim any health or nutritional claims or benefits without being adequately and scientifically substantiated by a recognized body.

Advertisements targeting children shall not feature any personalities from the field of sports, music or cinema for products which under any law requires a health warning for such advertisement or cannot be purchased by children.

Copy of the notification is attached

G.S.R. 439(E)-The Companies (Appointment and Qualification of Directors) Second Amendment Rules, 2022.
(1) These rules may be called the Companies (Appointment and Qualification of Directors) Second Amendment, Rules, 2022.
In the Companies (Appointment and Qualification of Directors) Rules, 2014, in rule 6, after sub-rule (4), the following sub-rule shall be inserted, namely:-
“(5) Any individual whose name has been removed from the databank under sub-rule (4), may apply for restoration of his name on payment of fees of one thousand rupees and the institute shall allow such restoration subject to the following conditions, namely :-
(i) his name shall be shown in a separate restored category for a period of one year from the date of restoration within which, he shall be required to pass the online proficiency self-assessment test and thereafter his name shall be included in the databank, only, if he passes the said online proficiency self-assessment test and in such case, the fees paid by him at the time of initial registration shall continue to be valid for the period for which the same was initially paid; and
(ii) in case he fails to pass the online proficiency self-assessment test within one year from the date of restoration, his name shall be removed from the data bank and he shall be required to apply afresh under sub-rule (1) for inclusion of his name in the databank.

Notification Attached

SEBI vide Circular No.SEBI/HO/IMD/DF2/CIR/P/2019/12 dated January 10, 2019 (hereafter referred as “the circular”) prescribed framework for Cyber Security and Cyber Resilience for Mutual Funds / Asset Management Companies (AMCs)

Relaxation in provision of submission of ‘Bill of Export’ as an evidence of export obligation discharge for supplies made to SEZ units in case of Advance Authorization

Government of Haryana has issued a notification specifying conditions for exemption from restrictions on employment of women workers in night shifts.

Notification attached

Government declares interest @ 8.10% for employees provident fund for the year 2021-22

Copy of circular

Companies (Appointment and Qualification of Directors) Amendment Rules, 2022 – Central Government