ANDHRA CHAMBER OF COMMERCE

Vol. LXXII

June 2019

INFORMATION BULLETIN

PROGRESS THROUGH COMMERCE AND INDUSTRY

www.andhrachamber.com

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Contents

Bulletin Advisory BoArd

Shri Ch. Venkateswara Rao

Vice-President

Shri R.R. Padmanabhan

Chairman,

Foreign Trade Sub-Committee

Shri V.V. Sampath Kumar

Chairman, Indirect Taxes Sub-Committee

Shri K.n. Suresh Babu

E.C. Member

Shri M.K. Anand

Chairman

Information Technology

Computerisation & Telecom

Shri V.S. Prasanth Kumar

E.C. Member

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Editor And PublisherAndhra Chamber of Commerce, Chennai

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PrintersRathinam Printers

New No 27, Old No 13,

Angamuthu Street,

Royapettah,

Chennai - 600 014

PRESIDENT DESK 3

Office Warming Pooja at Ground Floor of Andhra Chamber, Chennai 4

Interactive Session on “GSTR-9 What to Focus While Filing of Annual Return” - Secunderabad 4

Workshop on “Annual returns & Recent changes in GST” - Chennai 5

Interactive session on “Export Incentives and GST” - Chennai 6

Presentation on “Happy Living for Professional and Personal Success” - Chennai 7

FOREIGN TRADE – Statistics 8

Recent Judgments in VAT CST GST by Mr. V.V. Sampath Kumar 12

Inco Terms – Shape of Things to Come by Mr. R R Padmanabhan 15

Restoring Credibility of Management Systems Certifications by Smt. Rama Venugopal 17

Life Would Be Easy. If It Weren’t for DIFFICULT People by Mr. S. Prakash 21

Succession Planning is NOT losing Control by Mr. M.K.Anand 23

The journey of Mark to Brand by Mr. Abhiramula Moksha Kalyan Ram 25

Labour Laws 27

Updatation of Membership Details 30

Dear Members,

We would like to congratulate the BJP government for their remarkable

landslide victory.

A stable and clear majority is always beneficial to business and international

trade and commerce. We hope the NDA 2.0 govt will continue to work on its

progressive policies and further strengthen the Make in India campaign with

focus on technological innovation.

‘’In the last four years, Indian B2B start-ups have more than tripled. Our

country is now taking giant strides towards becoming one of the fastest growing

startup hubs globally. To make this a reality and accelerate their growth, the

new Government of India must put in place measures such as training hubs

for entrepreneurs across India to ease flow of capital, regulatory compliance

and more. Further, these hubs must act as one-stop knowledge, research and

development centers so that start-ups can focus more on innovation and less

on processes.

As India builds up on its global position of being a leader in new-age

innovations, it is the right time to leverage the country’s unique capabilities

to serve as a best-in-class Research and Development destination. We can

expect to see growing demand for technology expertise in several critical areas

such as smart cities, connected healthcare and Electric Vehicle technologies,

backed by the Government’s active policy framework. We foresee technology

companies coming out with digital engineering solutions catering to all of

these in the coming years.”

We are confident that the new Government in the second regime will

give thrust to the above areas so that the trade and industry members will get

benefited.

Dr. V.L. INDIRA DUTTPresident

President desk

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C H A M B E R

An Interactive Session on “GSTR-9 What to Focus While Filing of Annual Return” organised by the Telangana Chapter of the Andhra Chamber of Commerce was held on Wednesday, May 22, 2019 at Hotel Parklane, S.D.Road, Secunderabad.

Shri Abhiramula Moksha Kalyanram, Partner, La Mintage LLP and Ms. K. Akshatha, Audit Manager, Tax Serve were the Guest Speakers for the Interactive Session.

Dr.J.A.S.Giri, Vice-President, Telangana State Chapter of the Andhra Chamber of Commerce welcomed the Guest Speakers. In his welcome address Dr.J.A.S.Giri observed: Goods and Services Tax which has become major Tax reform of our country. It is a big step in business arena of Indian economy currently. Goods and Services tax (GST) a single tax system is a law applicable to trade, Industry and services sectors all over India, enacted and came into force from July 1, 2017. In the past two years number of notifications, amendments and circulars were issued by the Government. Though, there were initial hiccups, the GST Law has been largely accepted by the people, Trade Industry and Services Sector equally.

Interactive Session on

“GSTR-9 WHAT To FoCuS WHilE FilinG oF AnnuAl RETuRn”, Secunderabad.

Office Warming POOja at grOund flOOr Of andhra chamber, chennai

Ground Floor of the Andhra Chamber of Commerce was renovated and remodelled and in this connection a pooja was organised as office warming ceremony on the 24th May 2019 at the Chamber’s premises. The pooja was held in the presence of Dr.V.L.Indira Dutt, President of the Chamber and other committee members.

The Audit under GST act requires examination of records, returns and other documents maintained by the registered dealer to verify the correctness of declared turnover, taxes paid, refund claimed, input tax credit availed etc. to assess his compliance with the GST provisions. Needless to add the trade is subject to GST Audit – Audit by Chartered Accountant if his turnover exceeds the threshold limit of Rs. 2 Crores during the year. Further Audit by the Department and special Audit are also envisaged under the law in case of any discrepancy and revenue leakage.

Considering the above aspects and to understand the filing of the returns in a methodical way, the chamber is organising this Interactive Session.

Shri Abhiramula Moksha Kalyanram, Partner, La Mintage LLP and Ms. K. Akshatha, Audit Manager, Tax Serve made a detailed presentation on – Reconcilation to Compliance for Annual Return-GST and Filling and Filing of GSTR-9 and 9C respectively.

Earlier Dr. JAS Giri, Chairman honoured the

Guest Speakers with flower Bouquets and Mementos.

More than 90 participants drawn among the chamber member-exporters and corporate executives attend the Interactive Session.

Guest Speakers Shri Abhiramula Moksha Kalyanram, Ms. K. Akshatha answered the questions raised by the members present.

The meeting concluded with a Hearty Vote of Thanks proposed by Shri N. Pardhasaradhi, Hon. Adviser on Foreign Trade.

Workshop on

“AnnuAl RETuRnS & RECEnT CHAnGES in GST”, Chennai.

To understand the integrities of Section 9 and 9C of the GST Act and also to enlighten the recent changes in the real estate, Andhra Chamber organised a one day workshop on Ännual Returns & Recent changes in GST” ON THE 3rd May 2019 in the Chamber’s Conference Hall, Chennai.

President of the Chamber Dr.V.L.Indira Dutt welcomed the gathering and the resource persons. In her welcome address, she said the Audit under GST act requires examination of records, returns and other documents maintained by the registered dealer to verify the correctness of declared turnover, taxes paid, refund claimed, input tax credit availed etc. to assess his compliance with the GST provisions. Needless to add the trade is subject to GST Audit – Audit by Chartered Accountant if his turnover exceeds the threshold limit of Rs. 2 Crores during the year. Further Audit by the Department and special Audit are also envisaged under the law in case of any discrepancy and revenue leakage. Considering the above aspects and to understand the filing of the returns in a methodical way, the chamber organised this practical workshop.

The first session was by Mr.Gopalakrishna Raju, who threw light on the recent changes/notifications in GST for Real estate developers. The promoters

shall be given a one-time option to continue to pay tax at the rates (effective rate of 8% or 12% with ITC after taking 1/3 abetment of land) on ongoing projects (buildings where construction and actual booking have both started before 01-04-2019) which have not been completed by 31-03-2019. The option shall be exercised once within a prescribed time frame and where the option is not exercised within the prescribed time limit, new rates shall apply.

Captain CA J Murali in the second session on GSTR 9 said that every registered person other than

• an Input Service Distributor,

• a person paying tax under section 51 or section 52,

• a casual taxable person and

• a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the 31st day of December following the end of such financial year.

Any Registered Person, who fails to register

• the return required under section 44 by the due date

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• shall be liable to pay a late fee of one hundred rupees for every day during which such failure continues

• subject to a maximum of an amount calculated at a quarter per cent.

• of his turnover in the State or Union territory.

He explained the filing of Form GSTR 9 in a methodical way to the members.

In the third presentation on GSTR 9C, Mr.Subramanian said that every registered person whose Turnover during a financial year exceeds the prescribed limit (presently TWO CRORE RUPEES) shall get his accounts audited by a Chartered Accountant or a Cost Accountant and

shall submit a copy of the audited annual accounts, the reconciliation statement under sub-section (2) of section 44 and such other documents in such form and manner as may be prescribed.

He has taken the participants along with him on how to file the GSTR 9 c in detail.

The Q & A session was taken by all the three speakers along with Mr.V.V.Sampath Kumar, Chairman, Indirect taxes committee.

Mrs.R.Vijayalakshmi, Secretary General of the Chamber thanked the speakers for their excellent presentations and taking up the question and answers of the participants.

The feedback of the participants was good.

Interactive Session on

“ExPoRT inCEnTivES And GST”, Chennai.

Foreign trade Policy 2015/20 offers incentives for exporters of goods and services. But many exporters are not utilizing the same for want of information and knowledge. Doubts remain in export related GST also. Hence, Andhra Chamber of Commerce organised an interactive session on the “Export Incentives and GST” on the 25th May 19 from 10 a.m. to 12 noon at the Conference Hall of the Chamber, Velagapudi Ramakrishna Bldg., 23, Third Cross Street, West CIT Nagar, Nandanam, Chennai – 600 035.

The following are the issues normally running in the minds of export community.

What is MEIS?

Is my export product eligible for MEIS?

How to apply for the MEIS?

I do not have import at all. So, the question of using the MEIS for customs duty payment does not arise. Is it possible to transfer the MEIS to someone else?

We are an exporting unit. We do not have much domestic sales. But we have accumulated Input tax

credit (ITC) under GST. What is the best way to utilise the same?

Can we clear export under the payment of GST?

What is SEIS?

How to apply for the SEIS?

Mr. R.R. Padmanabhan, Chairman of the Foreign Trade sub-committee made a presentation on the Foreign Trade Policy and the various schemes offered by the Government of exporters. In his presentation he said that the Foreign Trade Policy Consists of 9 chapters which are as below.

1. Introduction and trade facilitation

2. General provisions regarding imports and exports

3. Promotional measures

4. Duty exemption schemes

5. Export Promotion Capital Goods (EPCG) scheme

6. 100% EOUs, STPs, EHTPs and BTPs

7. Deemed Exports

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Presentation on

“HAPPy livinG FoR PRoFESSionAl And PERSonAl SuCCESS”, Chennai.

8. Quality complaints and Trade Disputes

9. Definitions

He also briefed that IE Code no is like a driving license. A holder of IE Code can transact import and export in all ports, airports and ICDs of India.

In his presentation, be briefed about Export Production Capital Good Scheme and the plus and minus of the same.

He explained in detail about MEIS and SEIS and how to avail of the same.

Mr.V.V.Sampathkumar presented about GST and its impact on various export incentives.

Both the resource persons answered the clarifications of the participants on export incentives and how to avail them, whether there is any import incentives etc.,

Mrs.R.Vijayalakshmi, Secretary General, Andhra Chamber of Commerce, proposed vote of thanks.

Andhra Chamber along with Madras Management Association organises managerial programmes for the benefit of the industry members, on the last Wednesday of every month.

In this series, the chamber organised a presentation on “Happy Living for Professional and Personal Success” on the 29th May 2019 at the Conference Hall of the Chamber in Chennai.

Mr. R.R. Padmanabhan, Chairman, Skill Development Sub Committee of the Chamber welcomed the gathering. In his welcome address, he said that while you come to office, you should not think about the office and vice versa from office to home. This programme is organised to understand the self realisation. Gautama Buddha took five years to attain self realisation. So, this programme won’t make us self realise in one hour. But the resource person today Mr. Prakash will introduce us to realise the Inner potential.

He also introduced the background of the resource person, who worked with The Hindu for

22 years in various capacities. He is also involved in yoga after leaving The Hindu and connected with many charitable institutions helping the people to practice Yoga.

In his presentation Mr. Prakash said that everyone has to have a perfect combination of professional and Personal life. A small difference in attitude will help us in happy living. One should not carry over emotional baggage. We live in a wish cycle which is a vicious cycle. We should come out of this and enjoy the present than thinking about the past and the future.

Happiness is a birthright and one has to learn to appreciate it.

He also gave a yoga mudra session for the participants. With this, the session concluded.

Mrs. R. Vijayalakshmi in her vote of thanks thanked the resource person for this very useful presentation.

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India’s overall exports (Merchandise and Services combined) in April-May 2019-20* are estimated to be

USD 92.33 billion, exhibiting a positive growth of 4.32 per cent over the same period last year. Overall imports

in April-May 2019-20* are estimated to be USD 109.75 billion, exhibiting a positive growth of 5.30 per cent

over the same period last year.

*Note: The latest data for services sector released by RBI is for April 2019. The data for May 2019 is an

estimation, which will be revised based on RBI’s subsequent release.

FoREiGn TRAdESTATiSTiCS

India’s Foreign Trade (Merchandise): May 2019

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I. MERCHAnDISE TRADE

EXPORTS (including re-exports)

Exports in May 2019 were USD 29.99 billion,

as compared to USD 28.86 billion in May 2018,

exhibiting a positive growth of 3.93 per cent. In

Rupee terms, exports were ` 2,09,280.62 crore in

May 2019, as compared to ` 1,94,928.45 crore in

May 2018, registering a positive growth of 7.36 per

cent.

In May 2019, major commodity groups of export

showing positive growth over the corresponding

month of last year are

Cumulative value of exports for the period April-

May 2019-20 was USD 56.07 billion (` 3,90,301.96

crore) as against USD 54.77 billion (` 3,64,981.41

crore) during the period April-May 2018-19,

registering a positive growth of 2.37 per cent in

Dollar terms (6.94 per cent in Rupee terms).

Non-petroleum and Non Gems and Jewellery

exports in May 2019 were USD 21.42 billion,

as compared to USD 19.94 billion in May 2018,

exhibiting a positive growth of 7.42 per cent.

Non-petroleum and Non Gems and Jewellery

exports in April-May 2019-20 were USD 40.96

billion, as compared to USD 39.74 billion for the

corresponding period in 2018-19, an increase of

3.07 per cent.

IMPORTS

Imports in May 2019 were USD 45.35 billion

(` 3,16,448.93 crore), which was 4.31per cent

higher in Dollar terms and 7.76 per cent higher in

Rupee terms over imports of USD 43.48 billion

(` 2,93,660.48 crore) in May 2018. Cumulative

value of imports for the period April-May 2019-

20 was USD 86.75 billion (` 6,03,881.86 crore),

as against USD 83.11billion (` 5,53,745.15 crore)

during the period April-May 2018-19, registering

a positive growth of 4.39 per cent in Dollar terms

(9.05 per cent in Rupee terms).

Major commodity groups of import showing

negative growth in May 2019 over the corresponding

month of last year are:

CRUDE OIL AnD nOn-OIL IMPORTS:

Oil imports in May 2019 were USD 12.44 billion

(` 86,822.36 crore), which was 8.23 per cent higher

in Dollar terms (11.81 per cent higher in Rupee

terms), compared to USD 11.50 billion (` 77,654.11

crore) in May 2018. Oil imports in April-May 2019-

20 were USD 23.82 billion (` 1,65,811.82 crore)

which was 8.72 per cent higher in Dollar terms

(13.57 per cent higher in Rupee terms) compared to

USD 21.91 billion (` 1,45,998.35 crore), over the

same period last year.

In this connection it is mentioned that the global

Brent price ($/bbl) has decreased by 7.98% in May

2019 vis-à-vis May 2018 as per data available from

World Bank (Pink Sheet).

Non-oil imports in May 2019 were estimated

at USD 32.91 billion (` 2,29,626.57 crore) which

was 2.90 per cent in Dollar terms (6.31 per cent

higher in Rupee terms), compared to USD 31.98

billion (` 2,16,006.37 crore) in May 2018. Non-

oil imports in April-May 2019-20 were USD 62.93

billion (` 4,38,070.04 crore) which was 2.84 per

cent higher in Dollar terms (7.44 per cent higher

in Rupee terms), compared to USD 61.19 billion

(` 4,07,746.80 crore) in April-May2018-19.

Non-Oil and Non-Gold imports were USD 28.13

billion in May 2019, recording a negative growth of

1.31 per cent, as compared to Non-Oil and Non-

Gold imports of USD 28.50 billion in May 2018.

Non-Oil and Non-Gold imports were USD 54.18

billion in April-May 2019-20, recording a negative

growth of 1.73 per cent, as compared to Non-Oil

and Non-Gold imports USD 55.14 billion in April-

May 2018-19.

II. TRADE In SERVICES

EXPORTS (Receipts)

As per the latest press release by RBI dated 14th

June 2019, exports in April 2019 were USD 18.06

billion (` 125,399.77 crore) registering a positive

growth of 2.84 per cent in dollar terms, vis-à-vis

April 2018.The estimated value of services export

for May 2019* is USD 18.20 billion.

IMPORTS (Payments)

As per the latest press release by RBI dated 14th

June 2019, imports in April 2019 were USD 11.40

billion (` 79,161.12crore) registering a positive

growth of 4.46 per cent in dollar terms, vis-à-vis

April 2018. The estimated value of service Import

for May 2019 is USD 11.60 billion.

III. TRADE BALAnCE

MERCHAnDISE: The trade deficit for May

2019 was estimated at USD 15.36 billion as against

the deficit of USD 14.62 billion in May 2018.

SERVICES: As per RBI’s Press Release dated

14th June 2019, the trade balance in Services (i.e.

Net Services export) for April, 2019 is estimated at

USD 6.66 billion.

OVERALL TRADE BALAnCE: Taking

merchandise and services together, overall trade

deficit for April-May 2019-20* is estimated at USD

17.42 billion as compared to USD 15.72 billion in

April-May 2018-19.

*note: The latest data for services sector released

by RBI is for April 2019. The data for May 2019

is estimation, which will be revised based on RBI’s

subsequent release.

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MERCHANDISE TRADEEXPORTS & IMPORTS: (US $ Billion)

(PROVISIOnAL)

MAy APRIL–MAy

EXPORTS (including re-exports)

2018-19 28.86 54.77

2019-20 29.99 56.07

%Growth 2019-20 / 2018-19 3.93 2.37

IMPORTS

2018-19 43.48 83.11

2019-20 45.35 86.75

%Growth 2019-20 / 2018-19 4.31 4.39

TRADE BALAnCE

2018-19 -14.62 -28.34

2019-20 -15.36 -30.69

EXPORTS & IMPORTS: (Rs. Crore)

(PROVISIOnAL)

APRIL APRIL–MAy

EXPORTS (including re-exports)

2018-19 194,928.45 364,981.41

2019-20 209,280.62 390,301.96

%Growth 2019-20 / 2018-19 7.36 6.94

IMPORTS

2018-19 293,660.48 553,745.15

2019-20 316,448.93 603,881.86

%Growth 2019-20 / 2018-19 7.76 9.05

TRADE BALAnCE

2018-19 -98,732.03 -188763.74

2019-20 -107,168.31 -213579.90

SERVICES TRADEEXPORTS & IMPORTS (SERVICES) : (US $ Billion)

(Provisional) APRIL 2019

EXPORTS (Receipts) 18062.00

IMPORTS (Payments) 11402.00

TRADE BALANCE 6660.00

EXPORTS & IMPORTS (SERVICES): (Rs. Crore)

(Provisional) APRIL 2019

EXPORTS (Receipts) 125,399.77

IMPORTS (Payments) 79,161.12

TRADE BALANCE 46,238.65

Source: RBI Press Release dated 14th June 2019

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RECENT JuDgMENTS IN

vAT CST GST

Shri V.V. Sampathkumar Chairman, Indirect Taxes Sub-Committee

Declaration form “C”: Writ Petition, to direct

the respondents to issue “C” Forms under the CST,

1956 read with the CST (Registration and Turnover)

Rules, 1957 to the petitioner for the purchases of

High Speed Diesel from the suppliers in other States

in view of the recent judgement dated 26.10.2018

passed by the Hon’ble Madras High Court in the

case of M/s.Ramco Cements Ltd., & Others in WP

Nos.19458/2018 to 19460/2018. Considering the

very same issue, this writ petition is allowed and the

respondents are directed to permit this petitioner to

download “C” form, M/s.Lakshmi Card Clothing

Manufacturing Company Pvt. Ltd., vs. The

State Tax Officer Palladam Assessment Circle

W.P.no.1592 of 2019 DATED: 23.01.2019

Restoration of Registration: The registration

of the petitioner was cancelled only on the reason

that the petitioner did not file their monthly return

periodically in time. It is contended on behalf

of the petitioner that in pursuant to the notice

issued by the Commissioner of State Tax, Tamil

Nadu extending the time for filing the returns up

to 31.03.2019, the 1st respondent ought to have

restored the registration by allowing the petitioner to

file their return before the cut-off date. Considering

the above stated facts and circumstances and in

view of the fact that the petitioner had already filed

returns till the month of November, 2018 and in

view of the fact that said returns can be filed till the

end of 31.03.2019 as per notification Nos.21 and 22

of 2019 and considering the fact that the petitioner

has to file the monthly return only for December,

2018, this Writ Petition is disposed of with the

directions that the petitioner shall file their monthly

return for December, 2018, within a period of two

weeks from the date of receipt of a copy of this

order along with the application for restoration of

registration. and on receipt of said return along with

the application, the 1st respondent shall consider

the said application and pass appropriate orders for

restoring the registration, M/s. SGS Home needs

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Vs The AC CT, Ayanavaram Assessment Circle,

W.P.no.31322 of 2018 DATED: 28.01.2019

natural Justice and Personal Hearing:

Opportunity of personal hearing to be effective,

should involve fixation of a specific date and time

when the matter will be heard by the assessing officer.

Indicating a range of days where the assessee may

appear does not amount to effective opportunity of

personal hearing, as the assessee cannot be expected

to anticipate the availability of the assessing officer

nor the assessing officer expected to be available

at their desk during the entirety of all working

days. Mico Leather Exports, Vs. The State Tax

Officer, Ambur. W.P. no.6724 of 2019 DATED:

27.03.2019

Personal Hearing: Considering the admitted

position that the impugned assessment orders were

passed without affording an opportunity of personal

hearing to the petitioner, more particularly, when

the Assessing Officer has also chosen to impose

penalty, this Court is of the view that the matter

needs to be remitted back to the Assessing Officer

for re-doing the assessment once again after giving

an opportunity of hearing to the petitioner since

such requirement is mandatory in view of the

Circular No.7/2014 dated 03.02.2014 issued by

the Commissioner. TEAMLIFTSS IT Systems &

Solutions Pvt. Ltd., vs. The State Tax Officer,

Pondy Bazzar Assessment Circle, Chennai - 600

028. WP.nos.1313 of 2019 DATED: 23.01.2019

Stay Orders: When there is prayer for the

modification of the stay order for the provision of

bank guarantee, the Court after taking into account

the position that the petitioner has remitted the tax

as directed by the first appellate authority, permitted

to furnish a personal bond in respect of the balance

of tax within a period of seven days from date of

receipt of a copy of this order. M/s. C.R.Caterers

India Pvt. Ltd., vs. The ADC (ST) (FAC), Chennai

(north), Writ Petition no.7540 of 2019 DATED:

15.03.2019

Assessment: It is an admitted position that the

assessment order was passed based on the report

submitted by the Enforcement Wing Officers and

not after providing an opportunity of personal

hearing, this Court was of the view that one more

opportunity can be given to the petitioner so as to

enable them to file their objections to the notice of

proposal so as to enable the Assessing Officer to pass

the order of assessment on merits and in accordance

with law, after providing personal hearing to the

petitioner WOOD & CRAFT Coimbatore 641

001 Vs. The State Tax Officer, n.H.Road Circle,

Coimbatore W.P. nos.1016 & 1018 of 2019

DATED: 26.03.2019

Personal Hearing: A notice of proposal was

issued on 17.04.2014 and the petitioner filed their

reply immediately on 22.05.2014. The Assessing

Officer has chosen to pass the assessment order after

a period of 4½ years, that too, without providing

personal hearing to the petitioner, more particularly,

when such opportunity was sought for by the

petitioner in their reply dated 22.05.2014 itself.

The Court held that perusal of the assessment

order would show that the Assessing Officer has

also imposed penalty on the petitioner, apart from

levying tax and interest. Needless to state that the

opportunity of personal hearing is to be provided

to the assessee before concluding the assessment, in

view of the Circular No.7/2014 dated 03.02.2014

issued by the Commissioner. Considering the above,

this Writ Petition is allowed and the impugned order

is set aside. M/s Topnotch Infotronix India Pvt.

Ltd., Vs. The AC (ST), Purasawalkam Assessment

Circle W.P.no.1614 of 2019 DATED: 23.01.2019

Assessment and Transit Pass: An assessment

under the provisions of the Central Sales Tax Act,

1956 for the period i.e. 2013-14 was taken up

for hearing and an order passed on 18.05.2016

accepting the ‘C’ Forms filed and granting the benefit

of concessional rate of tax to the petitioner and the

petitioner believed that, the ‘C’ Forms having been

accepted, nothing further remained to be done in

respect of the order of assessment dated 28.11.2014.

The fact remains that the impugned assessment

relates to surrender of three transit passes generated

online during the period 01.04.2013 to 31.03.2014.

No appeal was filed as against the aforesaid order.

Only when the impugned demand notice dated

19.02.2019 was received, raising a demand pursuant

to the order of assessment dated 28.11.2014 along

with penalty and interest that the petitioner realised

that the said order ought to have been challenged

as well. In the interests of justice and finding the

explanation offered by the petitioner reasonable, this

Court permits the petitioner to file an Appeal against

order dated 28.11.2014 upon conditions. M/s.

Vikash Trading Co, V. The AC (CT) (FAC) Hosur

South, W.P.nos.7459 & 7450 of 2019 DATED:

20.03.2019

non Application of Mind: Perusal of the

orders passed by the Assessing Officer in respect of

assessment years 2006-2007 and 2007-2008 dated

27.04.2018 would show that the AO has recorded

the appearance of the petitioner on 27.04.2018 in

pursuant to the notice dated 10.04.2018. Therefore,

it is evident that the petitioner has appeared before

the Assessing Officer on 27.04.2018 pursuant

to the notice dated 10.04.2018. Therefore the

impugned assessment orders passed by holding that

the petitioner did not appear in person, is factually

incorrect and therefore, such orders passed in total

non-application of mind and violation of principles

of natural justice cannot be sustained. M/s. Salora

International Limited, Vs. The AC of State Taxes,

Valluvarkottam Assessment Circle, W.P.nos.1910,

1914, 1915 & 1917 of 2019 DATED: 24.01.2019

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Mr. R. R. Padmanabhan, ChairmanForeign Trade Sub Committee, ACC

Andhra Chamber of Commerce

International Commercial Terms, INCO Terms in short has been in vogue right from the beginning of the 20th century. It has been providing right guidance to the international trading community in fixing rights and responsibilities of individual buyers and sellers across the globe. Although the terms are of no legal value, but once agreed among the parties, contractual obligations devolve on them. It means that by itself the chosen Inco Term does not have legal authority, but its acceptance provides. These terms are provided by the International Chamber of Commerce, an apex body of chambers of commerce of about 150 countries of the world.

In the last few decades, with unfailing regularity, once in a decade, these terms are released. For

example, right now, the terms in vogue are Inco Terms 2010. These are to be replaced by another set of terms by Jan 1 2020. A series of confabulations take place among nations before the finalization of terms. It is to be remembered that these consultations are by nations who are powerful and who matter in the international business arena. Normally, it is the European, U S and Canada. A significant change has taken in this group of nations, which we will note later in the article.

Inco Terms 2010 replaced Inco terms 2000. The change in security situation was rightly addressed in the revised terms. It is interesting to note the changes that took place from 2000 and 2010.

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Inco Termsshape of ThIngs To come!

The Inco Terms 2000

Ex Works C&F Delivered At Frontier

Free CarrierCost Insurance & Freight

Delivered Ex ShipDelivered Ex Quay

Freight Alongside Carriage Paid To Ship Delivered Duty Paid

Free on Board Delivered Duty Unpaid

These 13 terms underwent a transmutation process; shed 4 and added 2, thus Inco Terms has 11.

Inco Terms 2010

Rules for any mode of transport Rules for waterborne transport

Ex Works Free Alongside ship

Free Carriage Free on Board

Carriage Paid To Cost and Freight

Carriage and Insurance Paid Cost, Insurance and Freight

Delivered At a Terminal

Delivered at a place

Delivered duty paid

Now, note the difference! Letters, E, F, C and D led the Inco Terms 2000 whereas the 2010 divided the rules in to waterborne and all types. Modes of Transport are air, water, rail, road and pipe.

The Terms with the initial letters E, F, C and D have given way to differentiation in terms of modes of transport. Delivered duty unpaid (DDU), DAF, DES and DEQ were dropped. But two new terms namely Delivered At Terminal (DAT) and Delivered at a Place (DAP) have come in to being. There are other differences too but they are not subject to discussion here.

There are likely to be fundamental changes in Inco terms 2010 to 2020, first in the basic approach itself. For the first time perhaps, recognizing its position, China is in the drafting committee along with Australia, another international power, of course, unlike China. The other members are as usual European countries, USA and others.

now the main likely changes:

1. FAS may be removed.

2. FCA is being widely used. But it could be divided in to two, one for terrestrial delivery and another for maritime delivery.

3. FOB and CIF were not for containerised trade under Inco terms 2010. But the International chamber of commerce did not press this fact adequately. Besides, FOB is very old term in usage from the end of 18th century in England. Therefore, both the terms continue to be used much against the spirit of Inco terms 2010. Therefore, to regularize the practice, their usage may be permitted under 2020 terms.

4. Delivered Duty paid is also due for changes. It will be divided in two terms namely Delivered at a terminal paid and Delivered at a place paid.

Besides, there are likely contributions in:

• Transportation security.

• Regulations on transportation insurance.

• The relationship between the Incoterms and the International Sale Contract.

16

Smt. Rama VenugopalChairman – Entrepreneurship Development Centre &

ACC Business Incubator, Andhra Chamber of Commerce.

Every business needs systems and protocols in place, whether it’s a startup, early stage or growth stage business or a large enterprise. All businesses need set of Policies, Procedures and Systems, Strategies which are built based on organisational practices, market needs, customer needs, regulatory requirements etc.

All these systems needed by an Organization are called Management Systems across the globe. No business can run without having set of Management Systems in palce. The framework, guidelines for Management Systems are designed by International Organisation for Standards (ISO), a global organisation which releases Standards year on year in alignment with global business requirements.

Businesses implement these standards to improve or standardise their practices, to improve operational efficiencies and meet customer requirements. The Systems that are implemented internally need a validation from Third party agencies which are called Certification Bodies, the agencies that audit organisational systems for their adherence, compliance to ISO Standards requirements.

In an era of liberalisation, our country too has witnessed vast access to global markets. Global

Customers rely so much on Third party validation of Certificates issued by Certification Agencies for these Standards while receiving goods or services from our country.

It all started two decades ago when businesses started looking at ISO Standards very seriously to implement Systems and focus on improving their operational efficiencies. Quality and Quality Management Systems became a daily mantra for businesses then. This journey continued for a decade.

In the subsequent phase, Customers started insisting that businesses should implement many Management Systems Standards, Technical Standards etc to suit their specific business requirements.

When the popularity of the Management Systems Standards have increased in the country in the last two decades, almost all businesses - small or big, started using the Management Systems Standards to make an impact in the market place and to showcase their quality commitment to their Customers, communities at large.

Mother of all the Management Systems Standards, even now, is ISO 9001 Standard. It was evangelised to such an extent that any business that is new or

17

SyStemS

reStOring credibility Of management

certificatiOnS

in existence for sometime prefers this Standard first, as this Standard has got mass appeal and mass recognition by all in the market. Any layman knows that ISO Certificate means its a QUALITY stamp.

With this explosion of market space for ISO Standards, market had attracted an influx of Certification Agencies (claiming to be from all over the world) whose authenticity and origin is unknown. The market had been witnessing this rigmarole in the recent past where business owners fell prey to these Certification agencies.

Any certification agency issuing Certification is subject to audit by an Accreditation Body. Accreditation bodies conduct validation audits on these Certification agencies. When a business house gets an ISO certificate, they get a certificate similar to the one listed below (sample certificate recently issued by a Certification body)

In the above certificate , you will find three logos :

- IAF – International Forum for Accreditation Bodies

- NABCB – National Accreditation Board

- TUV – Certification Agency

TUV is the Certification Agency (first logo) that is issuing the Certificate to the Business house after successful completion of audit.

TUV is subject to Audit by Accreditation Body which is Indian Accreditation Board called NABCB (Second logo) which is a wing of Quality Council of India.

The Third logo you find belongs to IAF – International Accreditation Forum which regulates all the Accreditation Bodies of the World. Each country has its own National Accreditation Board. All National Accreditation Boards are members of the IAF. Accreditation Boards which are not members of IAF may be fake, unauthentic and not recognised by National, International Trade and Commerce platforms.

All the Certification bodies are mandatorily expected to follow the guidelines, protocols, code of conduct laid down by National, International Accreditation bodies. Any Certification Agency issuing a Certificate with an Accreditation Body logo should have an IAF logo too. If not , these certificates are considered to be unauthentic or fake certificates.

Quality Council of India has started conducting series of Industry Awareness Programs in the country recently with the help of Chambers, Industry, Trade Associations, Management Associations, Entrepreneurial platforms to educate business owners about the mushrooming growth of fake, unauthentic certificates issued in the country.

Many business houses started getting export rejections in global markets when the customers from these markets have started writing directly to Indian National Accreditation Board – NABCB - to verify the authenticity of the Certificates issued in the country. Since the number of such enquiries have been increasing, at an exponential rate, in the recent past, National Accreditation Board has taken upon the responsibility to create more awareness for the business communities about the fake, unauthentic ISO certificates issues in the market.

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19

In India, the National Boards are NABCB, NABET which are IAF Members. We too have other National Boards like NABH for Healthcare which is accredited by ISQUA, a global agency accrediting healthcare Accreditation Bodies and we too have NABL for Testing and Calibration Labs which is Accredited by APAC , an Asia Pacific Lab Accreditation Cooperation body.

Any ISO certificate issued by any Certification body in the Country may have NABCB logo and IAF Logo. Any business owner can write to NABCB and check the authenticity of the Certificates issued.

For business houses seeking International Accreditation Board for any specific reason, they can still check with NABCB about the authenticity because it’s these international brands logos that are subject to high misuse in the market.

The Fake and Unauthentic Certification Bodies have started printing logos of all National and International Bodies too on the Certificates issued by them. Hence business houses started verifying the authenticity of the certificates issued by these agencies with Indian Accreditation Board – NABCB . NABCB will not only verify the genuineness but also report fraudulent certificates issued to IAF.

Even in the domestic scenario, industry segments have started writing to NABCB to check the genuineness of Certificates issued in the country. Abuse is so rampant in the domestic market too where businesses have to display these certificates to their customers for business development purposes.

Business Owners can refer the following websites and instruct their Quality Cells to refer the following links for more information and education :

IAF

https://www.iaf.nu/articles/Accreditation_Body_Members_by_Name/52

nABCB

http://nabcb.qci.org.in/

Certification Bodies – Approved in Indian Accreditation Board and Quality Council of India

http://nabcb.qci.org.in/accreditation/

NABCB has secured International equivalence for most of its accreditation schemes which gives an added benefit to the certificate holder that the certificate is acceptable worldwide.

The sign that the certification body has issued an authentic accredited certificate is the presence of NABCB logo on the certificate. The Certificate may also have an IAF Logo which would mean that its internationally acceptable.

Therefore the best way of ensuring that you get an authentic certificate is by insisting on the presence of NBCB logo on your certificate. In case you have any doubt about the certificate, kindly send a scanned copy of the certificate to NABCB at nabcb@qcin.org and they will try to verify the authenticity of such a certificate.

With more tightening of the regulatory environment in the country and in the global markets, the Standards and Certifications are gaining lot of prominence again and business owners have to make wise choice in choosing the following stakeholders in their certification process:

accreditatiOn bOdy

certificatiOn bOdieS

management SyStemS cOnSultantS

Final word of caution here :

Golden Thumb rule is :

- Accreditation Board should not offer Certification Business

- Certification agency should not offer Accreditation Business

20

- Certification agency should not offer Management Systems Consulting

- Management Systems Consultants should not offer Certification

Some of the above mentioned combinations are rampant in the market. Customers are turning aggressive and violent because businesses have resorted to unacceptable practices and there is a mounting pressure in the country on the

Governments to appoint a Regulator for Quality to enforce Quality focus on Products and Services delivered in the country.

Whatever saga has continued in the last decade or more can’t continue forever. Its high time that businesses take Responsible decisions while dealing with Quality Certifications from now onwards.

Article Contributed by :

Rama Venugopal

21

Mr. S. PrakashCEO of See Change Consulting

He can be reached at prakash@seechangeworld.com / +919840096454

Go on, it’s okay. Admit it! We all know that life would be a whole lot easier if we didn’t have to deal with those few (or many) difficult people we just can’t seem to avoid. I think you know who I’m talking about.

What’s not okay is to give up something you need, want or deserve because of their rude, obnoxious, sullen, and apathetic habits. Yes, I do mean “habits”. If you’re tired of playing their game, take charge of your life by taking a good look at yourself! You cannot change them, but you can change what you do and how you act around them - and ultimately how they affect your life.

The Good News... and the Bad News:

Difficult people have been trained and taught to

act the way they do since they were children. In fact, they have been rewarded for their negative behavior throughout their entire lives. Difficult behavior worked for them as children - and more important, it continues to work for them as adults.

I believe that most of us are born with the capacity and desire to love and be loved. As we grow, we learn to respond to verbal and visual cues and we begin to adjust our behavior to obtain the positive responses we want. Children who can manipulate their parents soon learn to enjoy feelings of power and control over others.

The game of life is basically about “getting our needs met.” And you certainly do play a part! We reward difficult people by giving in to their needs.

Life WouLd Be easy...If IT Weren'T for

peoplediffiCuLT

Think about it. If someone’s behavior is consistently inappropriate or unacceptable toward you, ask yourself if in any way you are rewarding their negative behavior.

For example, Rani gets upset every time Kumar mentions that he wants to play a game of T-20 Cricket. Rather than face a 2-hour lecture he usually finds it easier to just stay home. One day, however, he gets angry and accuses her of being a nag who never understands him. Instead of answering back, Rani gets her feelings hurt, stomps off and gives him the silent treatment. Kumar takes advantage of her “cold shoulder” and plays cricket till he gets tired!

Priyanka wins the same “reward” at her new school. Few of the kids would talk to her and some were even making fun of her. She asked to stay in during recess, but the teacher said no. Eventually she gets into a fight and pushes another girl down. The teacher tells Priyanka that fighting is against the rules and she will have to stay inside. What did Priyanka learn? Ask the teacher respectfully and you will not get what you want. Push someone and you can avoid recess!

We have three choices each time we respond to another person:

1. Be positive

2. Be negative

3. Avoid or ignore them.

Difficult people see avoidance as a positive response. When we ignore unacceptable, inappropriate behavior, it will usually happen again because our avoidance tells the difficult person that we are willing to accept their behavior.

What do they really want?

Difficult people want to do their own thing, in their own time, in their own way, without interference. In addition, they expect everyone

around them to cooperate - even work extra hard - to ensure that this happens. And they do not see anything unreasonable about these expectations. There is little in their experience to signal them that their actions are inappropriate. They also have little (if any) desire or motivation to change their habits.

What can I do about it?

We learn a lot from difficult people. We tolerate their behavior and attitudes as “part of life.” We hold back our feelings and swallow our words. We make concessions even when we do not receive anything in return. We compromise even when it is 90/10 instead of 50/50. We may even question our own ability to relate and communicate with others reasoning that “Maybe it’s me.”

Since we cannot change difficult people, we can only change ourselves and our reactions to their behavior. They need our cooperation and our permission to intimidate, control and repeatedly manipulate us to get their way. In most relationships, we are treated exactly the way we allow ourselves to be treated.

The good news is that because we are partly responsible there is something we can do to create and maintain relationships where we are treated respectfully. That’s great news! By focusing on ourselves and the changes we can make in our own behaviors and reactions, we can begin to take control of how other people treat us - today!

Take Action!

Think about two difficult people in your life.

Identify the behaviors of these difficult people.

Ask yourself if you could possibly be rewarding these difficult people.

Would they describe you as the difficult person? If so, what would they say?

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23

SucceSSion Planningis noT losing control

Mr. M.K. AnandCo Founder, See Change Consulting

& Practitioner & Certified Trainer of “The Heartfulness Way”anand@seechangeworld.com • +91 94440-25283

‘Succession’; the route of the word says,

The definition goes like this; a number of people or things of a similar kind following one after the other.

ECOLOGy PERSECPTIVE

The process by which a plant or an animal community successively gives way to another until a stable climax is reached.

This article specifically deals with Families and Businesses...

Family:

How Succession Planning helps a Family?

Can we look at life beyond the below Menu Card of Life?

Ø Study Well

Ø Get Employment or Venture into Profession, Business, etc

Ø Make a lot of money. If possible, amass wealth as much as possible

Ø Build Strong Financial base for siblings

Ø Crave for Name, Fame and enjoy Every Pleasure of this life with all our senses to get satisfied in full

Ø Finally, search for Peace (throughout life, but more after retirement) until we Say Good Bye to this human life.

Succession Planning in Family Life is all about Leaving a Family Legacy behind us. Imagine a few decades later, your son or daughter or grandchildren are being recognized by the society referring you as a Personality who lived for the Cause beyond Personal Successes. If that continues into perpetuity with baton exchange from one generation to the next generation, the family values, culture, legacy and your personality would make a mark beyond engraving Name, Date of Birth & Date of Death of one’s life.

If this logic is acceptable, Can we take a piece of paper and write down, what the Legacy or the cause that we wish to leave behind in this world is? That would be the vision of a particular family.

Business:

Why Businesses need to build a legacy into

perpetuity have Succession Planning? Is it a bad word to be worried?

Succession planning is not just about a change of a person at a management or the ownership level with a baton exchange exercise which happens at the right time. What I campaign here is that it’s all about building people and processes at every area of your business and it is a continuous process by itself. Many organisations suffer without establishing primary and secondary responsibilities. Due to this, Work suffers. Lack of identifying the internal talents at every stage and grooming them to handle higher responsibilities will impact businesses negatively. Succession planning is all about Effective Organisation Management by mapping internal talents and resources constantly for the growth of the business.

Succession Planning is not a onetime task but a constant

activity

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25

Mr. Abhiramula Moksha Kalyan RamHon. Adviser for Corporate Matters and Tax Laws, ACC - Hyderabad

The journey ofMark to Brand

Every individual or an entrepreneur creates a significant Mark, by rendering impact full corporate services or by providing admirable products.

Mark, is defined as a recognized or required standard of quality or accomplishment that has a potential to blossom into a world famous brand. To put it simple, Mark is the beginning of a Brand journey.

Entrepreneurs begin with an idea of a business and idolize their business concept into a logo that closely represents their vision, mission, and solution (Mark). The Entrepreneurs then drive their prospects to connect with their ‘Mark’.

Mark is of three categories: Trade Mark, Service Mark, and Certification Mark.

Lorem ipsum dolor sit amet, consectetuer adipiscing elit, sed diam nonummy nibh euismod tincidunt ut laoreet dolore magna aliquam erat volutpat. Ut wisi enim ad minim veniam, quis

nostrud exerci tation ullamcorper suscipit lobortis nisl ut aliquip

LOREM IPSUM

MARk

TRADE MARk SERVICE MARk

CERTIFICATIoN MARk

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Trademark or Trade-mark: Is a design/sign with or without a tagline exclusively made for the purpose of identifying a product from a particular source of individual or legal entity.

Servicemark or Service-mark: Is a design/sign with or without a tagline exclusively made for the purpose of identifying a service from a particular source of individual or legal entity.

Certification Mark: These are issued by external agencies to a product with reference to quality and process related standards. They add credibility to the product.

Conversion of mark to brand

Entrepreneurs misconstrue that creating a logo will automatically build their brand without any intervention.

It is important to know and internalize the fact that a logo will not transform into a brand until it amasses a strong and positive customer fraternity.

Logo does create identity - it can be legally protected, categorized into one or more of the 45 Trademark classes enumerated by the Intellectual Property laws of India. However, it fails to derive royalty benefits unless you as entrepreneurs take focused steps to create and sustain the VALUE.

Let’s see the focus steps that create and sustain the value of your business and MARK.

Focus Steps

Step 1: Vision – Is your prescience as an entrepreneur, about the products or services you would like to offer. Your vision should be to address the needs or solve problems of prospective customers and thereby create a positive impact in their lives.

Step 2: Identification – Is a focal point where you identify yourself or your product/services by means of a Mark:A ‘Trademark’ or a ‘Service-mark’.

Step 3: Benchmarking – Benchmarking is a point of standardizing your offerings and create a uniqueness that your customers observe and adore.

Step 4: Protection – This is the time where you should obtain ad-hoc services from professionals like #Lamintage who protection your ‘Marks’ from misuse or abuse and preempt the possibilities of infringement.

Step 5: Sustenance – At a stage, when your ‘Mark’ transforms into a ‘Brand’, it becomes very important for you to sustain the integrity of your brand. Hence, sustenance is the most crucial step where in, you should ensure stability and sanity in the Mark your organization has created and publicized. When the value created is not sustained, the BRAND would take a nose dive.

Source & references:www.dictionary.com/browse/mark

LABOUR LAWS CONSUMER PRICE INDEX NUMBERS FOR INDUSTRIAL WORKERS – (BASE 2001=100)

Sl. No Centre APR 2019

ALL INDIA 312

ANDHRA PRADESH

1. Guntur 288

2. Vijayawada 293

3. Visakhapatnam 291

ASSAM

4. Doom Doom Tinsukia 275

5. Guwahati 274

6. Labac-Silchar 276

7. Mariani Jorhat 259

8. Rangapara Tejpur 252

BIHAR

9. Munger Jamalpur 346

10. Bhilai 325

goA

11. Goa 330

guJARAT

12. Ahmedabad 280

13. Bhavnagar 293

14. Rajkot 297

15. Surat 270

16. Vadodra 278

HARAYANA

17. Faridabad 274

18. Yamunanagar 293

HIMACHAL PRADESH

19. Himachal Pradesh 270

JAMMu & kASHMIR

20. Srinagar 280

JARkHAND

21. Bokaro 302

Sl. No Centre APR 2019

22. Giridih 345

23. Jamshedpur 356

24. Jharia 363

25. Kodarma 381

26. Ranchi Hatia 381

kARANATAkA

27. Bengluru 297

28. Belgaum 307

29. Hubli-Dharwar 329

30. Mercara 308

31. Mysore 314

kERALA

32 Ernakulam 317

33. Mundakayam 314

34. Quilon 358

MADHYAPRADESH

35. Bhopal 326

36. Chhindwara 308

37. Indore 283

38. Jabalpur 319

MAHARASHTRA

39. Mumbai 307

40. Nagpur 386

41. Nasik 358

42. Pune 336

43. Sholapur 327

oRISSA

44. Angul Talcher 332

45. Rourkela 316

PuNJAB

46. Amritsar 336

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Important notIfIcatIonImplementation of the method of the Calculation on Vessel related Charges at Visakhapatnam Port Trust

Notification dated June 14, 2019

Click here To View - http://www.andhrachamber.com/images/Visakhapatnam%20Port%20Trust.pdf

Sl. No Centre APR 2019

47. Jalandhar 321

48. Ludhiana 292

RAJASTHAN

49. Ajmer 288

50. Bhilwara 291

51. Jaipur 303

TAMILNADu

52. Chennai 279

53. Coimbatore 287

54. Coonoor 328

55. Madurai 297

56. Salem 291

57. Tiruchirapally 298

TELANgANA

58. Godavarikhani 323

59. Hyderabad 260

60. Warangal 317

TRIPuRA

61. Tripura 261

Sl. No Centre APR 2019

uTTAR PADESH

62. Agra 353

63. Ghaziabad 339

64. Kanpur 341

65. Lucknow 336

66. Varanasi 331

WEST BENgAL

67. Asansol 336

68. Darjeeling 275

69. Durgapur 332

70. Haldia 339

71. Howrah 292

72 Jalpaiguri 278

73. Kolkata 290

74. Raniganj 293

75. Siliguri 283

76. CHANDIgARH 311

77. DELHI 299

78. PuDuCHERRY 316

Source: Labour Bureau, Shimla

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29

UPDATATION OF MEMBERSHIP DETAILS

Kind Attn: Members

Dear Sir/Madam;

We are updating the database – Members business details in our records. We request you to kindly

inform the Chamber if there are any changes in your mailing list – Address, contact details, Name of the

representative, change in the Email-ids and Telephone numbers in the below mentioned format.

Please forward the same to the Chamber by Email: andhrachamber1@gmail.com duly filled in for

making necessary changes in our records. Please extend your cooperation support in this regard without

delay.

name of the company / individual

postal Address

Telephone

Fax

Mob

Email

Est.

Website

GST no

name of the representative –

Designation in the company

Bank

Manufactures of

Exporters of

Importers of

uPCoMINg PRogRAMMES

30

Dr. V.L. INDIRA DUTT

President &

Members of the Executive Committee of the

ANDHRA CHAMBER OF COMMERCE &

MADRAS MANAGEMENT ASSOCIATION cordially invite you to a presentation on

“Chanakya to Jim Collins – a Leadership Perspective” by

Shri S. Venkateswaran Corporate Trainer

Date & Time : 6.00 P.M. Wednesday, June 26, 2019

Venue : Chamber’s Conference Hall, “Velagapudi Ramakrishna Building”, 23, Third Cross Street, West C.I.T. Nagar Nandanam, Chennai-600 035.

R.S.V.P.:  SECRETARY  GENERAL  Phone:  24315277/78                                            Email:  andhrachamber1@gmail.com                 Hi-­‐Tea  -­‐  5.30  P.M.      

   

“Business  Meet  on  Afro  ASEAN  Trade”  30th  August,  2019  

ITC  Grand  Chola,  Guindy,  Chennai  -­‐  32,  

PARTICIPATION  FEE:    (Inclusive  Of  Lunch,  Refreshments  &  Course  Kit)  

Members       :  RS.4000/-­‐  +  GST    

Non  Members   :  RS.5000/-­‐  +  GST      

Early  bird  discount  of  10%  on  Registration  fee  for  participants  who  pay  on  or  before  31st  July  2019  

For  Registration,  Please  contact    

Andhra  Chamber  of  Commerce,  “Velagapudi  Ramakrishna  Bldg.”  No.  23,  Third  Cross  Street,  West  CIT  Nagar,  Nandanam,  Chennai-­‐600035.  Phone:  24315277  /  78  Email:  andhrachamber1@gmail.com    

Picture Gallery

31

Interactive Session on “gSTR-9 What to Focus While Filing of Annual Return” held on Wednesday, May 22,

2019 at Hotel Parklane, Secunderabad.

32

Workshop on “Ännual returns & Recent changes in gST” - Chennai - 35

33

Pooja at ground Floor

3434

Export Incentives and gST, May 25, 2019

MMA - Happy Living for Professional & Personal success - May 29, 2019

35

12 Issues of each 1/2 page will be 12500/- per annum plus GST

12 Issues of full page will be 20,000/- per annum plus GST

First come first serve basis the space will be allotted. Member organisations will be give first preference. We welcome your support

to have more reach out and more viewing for your Advt and Business.

Please contact Mr. n. ravikumar, Joint Secretary, Andhra Chamber of Commerce

Tel : + 91 44 24315277 +91 9840248688Email : andhrachamber1@gmail.com

ACC Bulletin - Advt tariff

Edited, Published and Print by Andhra Chamber of Commerce at “Velagapudi Ramakrishna Building”, #23, Third Cross Street, West C.I.T. Nagar, Nandanam,

P.B. No.3368, Chennai-600 035. (Phones: 044 - 2431 5277 / 2431 5278 / 2431 5279) Email ID: andhrachamber@airtel.in / andhrachamber1@gmail.com

secretary@andhrachamber.com

our other ChaptersSECUnDERABAD OFFICE:

“T.G. Venkatesh Bhavan”, 602 & 603, Chenoy Trade Centre, 116, Park Lane, VI Floor, P.B. No. 1716,

Secunderabad – 500 003, Telangana State. Phone: 040-27840844, Fax: 040-27840767;

Email: andhrachamber@gmail.com | Shri G. Ramanjaneyulu, Deputy Secretary.

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SHRI V. THRInADHA RAO, Deputy Secretary.

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SHRI n. RAJA RAO, Joint Secretary.

offiCe spACe for rent

Andhra Chamber of Commerce - 3rd Floor, 1360 Sft with Lift facility. Contact: 044 - 2431 5277 / 78 / 79

36

               

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Investigation •   Pre  &  Post  Matrimonial •   Pre  &  Post  Employment •   Industrial  Theft  &  Fraud •   Undercover  Operation

FOR TOTAL SECURITY SOLUTIONS IN INDIA

GLOBE DETECTIVE AGENCY

Security •   Consultation •   Trained  Man  Power •   24  x  7  Control  Room •   Client  Support

Facility •   House  Keeping •   Pantry  Services •   Guest  House  Mgmt •   Garden  Member

Electronics •   Access  Control •   Burglar  Alarm •   Fire  Alarm •   CCTV

Chennai No.152, Agurchand Mansion , Mount Road, Chennai-600 002. Tel: +91–44–42919500–599; E-mail: chennai@globedetective.com Bengaluru Tel: +91-80-25717905/06;

E-mail: bangalore@globedetective.com; Delhi Tel: +91–11–26432221/26432681; E-mail: delhi@globedetective.com Mumbai Tel: +91-22-22028751/22023578; Email: mumbai@globedetective.com Ahmedabad, Ambur, Coimbatore, Jamshedpur, Kochi, Kolkata, Lucknow, Madurai, Mysore, Puducherry, Pune, Secunderabad, Sriperumbudur, Vapi, Vizag.

www.globedetective.com

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