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ANDHRA CHAMBER OF COMMERCE Vol. LXIII September 2020 INFORMATION BULLETIN www.andhrachamber.com 1 PROGRESS THROUGH COMMERCE AND INDUSTRY
ANDHRA CHAMBER OF COMMERCE
Vol. LXIII
September 2020
INFORMATION BULLETIN
www.andhrachamber.com
1
PROGRESS THROUGH COMMERCE AND INDUSTRY
2
Bulletin Advisory BoArd
Shri Ch. Venkateswara RaoVice-President
Shri R.R. PadmanabhanChairman, Foreign Trade and Skill Development Sub-Committees
Shri V.V. Sampath KumarChairman, Indirect Taxes Sub-Committee
Shri K.n. Suresh BabuChairman, Public Relations Sub-Committee
Shri M.K. AnandChairman Information Technology Computerisation Telecom and MSME, Subcommittees
Shri V.S. Prasanth KumarCo-Chairman MSME Subcommittee
Editor And Publisher
Andhra Chamber of Commerce, Chennai
President Desk 03
E-commerce and Digital Marketing - Vijayawada (Online) from 4th to 7th August 2020
04
Webinar on “Procedures for conducting General Meetings and Board Meetings by Audio Visual means” on the 10th August 2020
05
E-commerce and Digital Marketing - Vijayawada (Online) from 11th to 14th August 2020
06
Workplace Assessment through Safety and Hygiene on the 17th August 2020 07
E-commerce and Digital Marketing - Vizag (Online) from 25th to 28th August 2020 08
INDIA’S FOREIGN TRADE 09
Recent Judgements in VAT CST GST by Mr. V.V. Sampath Kumar 13
Import Management by Mr. R R Padmanabhan 15
Dare to be FREE (Part 2) by Mr. S. Prakash 17
Listed Company by Mr. CS.U.Siddharth 21
CONSUMER PRICE INDEx 25
Updation of Membership Details 29
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Pr
esid
ent
des
k
Dear Members,
In the fresh guidelines for the lockdown in Tamil Nadu for the month of September, all
places of worship, hotels and resorts are allowed to re-open. People can travel across Tamil
Nadu without e-pass and public and private bus transport within districts shall resume, the
new lockdown guidelines state. To sustain the economy, Government is trying to open up
with relaxation in rules and at the same time trying to control spread of Covid 19.
Businesses are experiencing major impacts due to Covid 19 and the lockdown. Even the
much established firms have to relook at how they can manage and operate their business
including revisiting their business plan. It has become challenging for most businesses to
keep their financial wheels turning during the lockdown period due to less revenue churn
and the general uncertainty in the global financial environment.
It is expected that India’s growth rate in FY20-21 will be down to 2% from a range of 4.7%-
5.2% as was predicted earlier by the rating agency ICRA.
So, during such testing times, entrepreneurs will have to adapt to a new set of rules and
be mindful of the aspects like Tracking expenses against the revenue status, Checking the
feasibility of the business model, Plan policies for next 3 months / 9 months, to alleviate
risks and to survive the slowdown caused by the impact of COVID19.
Stay safe and Stay Healthy !
Dr. V.L. INDIRA DUTTPresident
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e-commerce and digital marketing - Vijayawada (online) from 4th to 7th august 2020
Andhra Chamber of Commerce with the support of Friedrich Naumann Foundation for Freedom, South Asia organised the online workshop on Digital Marketing for the members of Vijayawada from 4th to 7th August 2020.
In her welcome address, the President of the Chamber Dr V.L.Indira Dutt said that this Covid 19 pandemic is having a great impact on the industries. With more consumers searching and buying online than ever before, digital marketing has become crucial. In essence, it allows SMEs to effectively put their brand in front of their target audience at the right time and in the right place, in a cost-effective and measurable way.
The workshop was aimed at providing online awareness to business men / women who are interested to learn and upgrade themselves by understanding the digital world which has completely revolutionised the way how business is done today. Whether the business is big or small without digital intervention nothing happens. With all happening at the click of a button it becomes ever more necessary to be skilled digitally to effectively run today’s businesses.
Post COVID 19, the industries/MSMEs have to get ready for a NEW NORMAL that’s where these practical digital skills are going to play a key role in helping them develop their business
further. As India is getting ready to become a major industrial hub these SMEs are going to play a major role there. These digital skills are going to set a new path in the way they will reach their new customers in India & Abroad.
The workshop covered modules pertaining to Google adwords, Search Engine Optimisation & Social Media and was held from 4th to 7th August 2020 through online. After the training there was a mentoring session for one week followed by a feedback cum follow up session on the 15th August 2020 through online.
The programme was attended by 29 participants and the participants were very interactive and very inquisitive to learn more on the tools.
One of the participant Mr. Sriram Matlapudi says
I’m very Thankful to ACC for providing Digital Marketing Workshop. This program is Very Useful for Nowadays Pandemic Situation. Special Thanks to Mr. Md. Ilias Sir, The Trainer Great Knowledge sharing Person. Here I learnt a lot of useful technologies for an Entrepreneur. Thanks to Vijaya Lakshmi Madam & Rajarao Sir for their Efforts & Time.
Many participants have given positive feedback about the session. Most of them showed interest in attending the second level workshop.
webinar on “Procedures for conducting general meetings and board meetings by audio Visual
means” on the 10th august 2020
We are all aware, Covid-19 pandemic is threatening all spheres of economics including but not limited to company’s business, corporate governance and day to day activities in the corporate world. Further, it has impacted the mechanism of conducing Board and General Meetings most of which requires physical presence of Board members or shareholders as the case may be. To update the members on the procedures for conducting General Meetings and Board meetings via audio visual means, the Chamber organized a webinar on the 10th August 2020 at 4 p.m.
Dr V.L.Indira Dutt, President of the Chamber welcomed the participants of the webinar. In her Welcome address she said that the Ministry of Corporate Affairs intervened in a timely manner by invoking Disaster Management Act and granted relief to the corporate world by allowing them to conduct the meetings by Audio Visual means thereby keep the corporate management cycle moving. Otherwise it would have adversely affected the functioning of the corporate world by bring it to a standstill.
She also mentioned that the Ministry of Corporate Affairs has issued various circulars enabling the companies to conduct all meetings by Audio Visual means. Now, the corporate governance is back on track and general meetings are being conducted though under new normal. This also shows the resolve of the Government to bring some sought of normalcy at the earliest possible time without affected the wellbeing of the individuals like directors and shareholders.
These measures have enhanced the image of the Country in general and the rating of corporate culture in particular.
Shri G. Ramachandran, Chairman, Company Law Sub-Committee presented the various circulars of the Ministry of Corporate Affairs.
In his presentation, he quoted various circulars and the purpose of each circular.
General Circular No. 14/2020 dated 8th April, 2020 - The Companies were advised to take all decisions of urgent nature requiring members approval (other than item of ordinary business or such business where any person has the right to be heard) through mechanism of postal ballot / e voting, without holding a general meeting requiring physical presence at a common venue. (Section 108 & 110 of the Act) However, in case where meetings are unavoidable, the EGM may be held through video conferencing („VC) and other audio visual means („OAVM) by following the procedures specified in this circular on or before 30th June, 2020.
General Circular No. 17/2020 dated 13th April, 2020 - In order to provide more clarity, MCA had issued the modalities to be followed by the companies while conducting the EGM viz., procedure for issuance of notice, voting by show of hands and postal ballot etc.
General Circular No. 18/2020 dated 21st April, 2020 - In view of social distancing norms and consequential restrictions thereof, MCA had provided an extension of 3 months for holding Annual General Meeting („AGM) for the companies having the calendar year as the financial year.
General Circular No. 20/2020 dated 5th May, 2020 - In continuation to the aforesaid circulars and in view of the continuing restrictions on the movement of persons at several places in the country, it has been decided that the companies be allowed to conduct their AGM through video conferencing (VC) or other audio visual means (OAVM), during the calendar at year 2020, subject to certain conditions.
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He also presented the various conditions and step wise procedures to be followed by the various categories of companies for conducting the General Meetings through audio visual means.
It was a very informative session and well appreciated by the participants.
Webinar concluded with vote of thanks by the Secretary General.
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e-commerce and digital marketing - Vijayawada (online) from 11th to 14th august 2020
Owing to the positive response to our facebook advertisement campaign, Andhra Chamber of Commerce with the support of Friedrich Naumann Foundation for Freedom, South Asia organised the third batch of online workshop on Digital Marketing for the members of Vijayawada from 11th to 14th August 2020.
Digital marketing has already proved an important partner for SMEs aiming to sustain—and grow—their businesses. Social media offers the chance to reach incredibly targeted audiences for incredibly reasonable prices. Email marketing allows you to personalize and engage with customers on regular—automated—terms. And SEO / GoogleAds have both helped even the smallest SME bump higher in search engine rankings.
So, the Chamber considered that this training would be useful for the members. This workshop was aimed at providing online awareness to business men / women who are interested to learn and upgrade themselves by understanding the digital world which has completely revolutionised the way how business is done today. Whether the business is big or small without digital intervention nothing happens. With all happening at the click of a button it becomes ever more necessary to be skilled digitally to effectively run today’s businesses.
Post COVID 19, the industries/MSMEs have to get ready for a NEW NORMAL that’s where these practical digital skills are going to play a key role in helping them develop their business further. New Normal scenario is urging every one to be tech savvy and hence, this programme would be
very useful for the industry members to market their products/services digitally without getting into this pandemic.
The workshop covered modules pertaining to Google adwords, Search Engine Optimisation & Social Media and was held from 11th to 14th August 2020 through online. After the training there was a mentoring session for one week followed by a feedback cum follow up session on the 22nd August 2020 through online.
The programme was attended by 22 participants and the participants were very interactive and very inquisitive to learn more on the tools.
The feedback of one of the participant Mr.Anil Kumar is
“These 3 days workshop for digital marketing is very interesting and learned so many things with the help of Andhra Chamber of commerce & Friedrich Naumann Foundation many thanks, upon all..... to reaching the targeted people of any small business the tasks sessions is very helpful and day by day is very interesting to grasp more knowledge about Digital world apart all,..... the Trainer Mr. Mohammad Ilias sir words are magical one again thanks a lot to you. I would use this sessions very effectively and implement them as fast as in any kind of business.
Once again my Sincere thanks to:
Andhra Chamber of Commerce,
Mohammad Ilias Sir,
Vijaya Lakshmi Mam,
Mathu Mam.
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webinar on workPlace assessment for safety and hygiene (wash) a scheme by Quality council
of india on the 17th august 2020
As we are all aware, Covid 19 has brought lot of changes to business environment in the country. Continuous lock down has forced complete shut down of many factories, industrial establishments, commercial establishments, offices etc. Rebooting or restarting of operations after a long shutdown itself will pose safety hazards to work place, in turn affecting the health and safety of the employees, customers, other stakeholders and communities at large too.
Considering the series of work place hazards, accidents that are reported regularly in the last few weeks resulting in loss of lives, loss of property, injuries caused to the workers, communities etc, its important for business establishments to follow the guidelines prescribed above to ensure safety at work place. Occupational Health and Safety initiatives are the need of the hour at work place. Experts believe that shortage of skilled staff and poor maintenance practices are contributing factors.
To address the industry’s need, Andhra Chamber of Commerce in cooperation with Consultants Consortium of Chennai and TUV Sud organised a webinar on Workplace Assessment for Safety and Hygiene(WASH) on the 17th August 2020 at 4 p.m. jointly with TUV Sud South Asia and Consultants Consortium of Chennai to sensitise the industry members about this Occupational Health and Safety Scheme.
Dr.V L.Indira Dutt, President of the Chamber earlier welcomed the participants who turned in large numbers from Ghaziabad, Haryana, Nepal etc.,
Sri G.Sudhakar, Past President of the Chamber & Chairman, Quality Sub committee of the Chamber presented on the Need for work place safety assessment post lock down from the industry perspective.
Smt Rama Venugopal, Co Chairman of the Quality sub committee of the Chamber introduced the Speakers and moderated the webinar.
Mr.Prosenjit Mitra, Lead Auditor from TUV SUD presented on the WASH Scheme in detail with the following Fifteen key elements 1. Management Commitment 2. Regulatory and other requirements 3. Business Continuity 4. Risk Management 5. Communication 6. Hygiene and Safety 7. Preventive Measures 8. Training and Awareness 9. Waste Management 10.Ventilation 11.Public Interaction 12.Supply Chain 13.Transport Management 14.Documentation Requirements 15.Control of Discriminatory Practices
He explained the procedure and time taken for the assessment under WASH Scheme. He said that that though the scheme is not mandatory, it would be ideal for the industries to take up this assessment to be safe.
Mr.Srikanthan, Secretary, Consultants Consortium of Chennai presented on the Roadmap to implementation of the scheme by the industries. He also presented the role of the consultant in the implementation of this WASH Scheme.
1. Hand holding the customer and its team right from beginning till end of certification
2. Assisting the customer in preparation of all documentation(Manual/SOP/Guideline/Risk assessments/Business continuity plan etc)
3. Providing training to employees on each topic as may be deemed necessary by the management 4. Assisting in preparing the Legal and Regulatory requirements that keep changing
5. Doing a Gap Analysis in implementation of WASH inline with QCI check list 6. Support during external audit
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After the presentations there were many questions from the participants and the same were taken up by the speakers.
After the Q & A session, Smt Vijayalakshmi, Secretary General of the Chamber proposed vote of thanks.
Around 110 participants attended the webinar from various places and found the session very informative and useful and they conveyed their appreciation.
“digital marketing” workshoP from 25th to 28th august for industry members in and around
VisakhaPatnam
Andhra Chamber of Commerce with the support of Friedrich Naumann Foundation for Freedom, South Asia organised the second batch of online workshop on Digital Marketing for the members of Visakhapatnam from 25th to 28th August 2020.
The President of the Chamber Dr V.L.Indira Dutt in her welcome address said that Digital marketing has already proved an important partner for SMEs aiming to sustain—and grow—their businesses. Social media offers the chance to reach incredibly targeted audiences for incredibly reasonable prices. Email marketing allows you to personalize and engage with customers on regular—automated—terms. And SEO / GoogleAds have both helped even the smallest SME reach higher in search engine rankings.
Considering the importance of Digital marketing in business today and more so during this Covid times, the Chamber organised the online workshop on Digital Marketing for the members of Visakhapatnam. This workshop was aimed at providing online awareness to business men / women who are interested to learn and upgrade themselves by understanding the digital world which has completely revolutionised the way how business is done today. Whether the business is big or small without digital intervention nothing happens. With all happening at the click of a button it becomes ever more necessary to be skilled digitally to effectively run today’s businesses.
Post COVID 19, the industries/MSMEs have to get ready for a NEW NORMAL that’s where these
practical digital skills are going to play a key role in helping them develop their business further. New Normal scenario is urging every one to be tech savvy and hence, this programme would be very useful for the industry members to market their products/services digitally without getting into this pandemic.
The workshop covered modules pertaining to Google adwords, Search Engine Optimisation & Social Media and was held from 25th to 28th August 2020 through online. After the training there was a mentoring session for one week followed by a feedback cum follow up session on the 5th September 2020 through online.
The programme was attended by 29 participants and the participants had an hands on session on facebook ads and google adwords which they practised as an assignment.
Mr Sravan Kumar Dangetti in his feedback said
Really I have thanks to Andhra chamber of commerce bcoz in lockdown time they are conducting digital marketing in free campaign. It’s very useful for small and medium businesses to help their own business How to improve in present situation.
Thanks to our classes conducting Mr MOHAMMED LLIAS SIR AND organising
MADAM VIJAY LAKSHMI GARU. Once again thanks to Andhra Chamber of Commerce.
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INDIA’S FOREIGN TRADE: August 2020
FOreiGn trAdestAtistiCs
India’s overall exports (Merchandise and Services combined) in April-August 2020-21* are estimated to be
USD 182.13 billion, exhibiting a negative growth of (-)19.32 per cent over the same period last year. Overall
imports in April-August 2020-21* are estimated to be USD 167.94 billion, exhibiting a negative growth of
(-) 38.00 per cent over the same period last year.
*Note: The latest data for services sector released by RBI is for July 2020. The data for August 2020 is an estimation,
which will be revised based on RBI’s subsequent release.
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I. MERCHANDISE TRADE
EXPORTS (including re-exports)
Exports in August 2020 were USD 22.70 billion,
as compared to USD 25.99 billion in August 2019,
exhibiting a negative growth of (-)12.66 per cent.
In Rupee terms, exports were ` 1,69,513.81 crore
in August 2020, as compared to ` 1,84,921.23 crore
in August 2019, registering a negative growth of
(-)8.33 per cent.
Major commodities which have recorded positive
growth during August 2020 vis-à-vis August
2019 are Other cereals (316.04%), Rice (59.14%),
Iron ore (46.03%), Oil meals (28.89%), Oil seeds
(24.96%), Cereal preparations & miscellaneous
processed items (24.05%), Drugs & pharmaceuticals
(17.27%), Carpet (15.53%), Fruits & vegetables
(15.04%), Meat, dairy & poultry products (10.73%),
Tobacco (10.59%), Jute mfg. including floor
covering (9.18%), Plastic & Linoleum (0.59%) and
Coffee (0.09%).
Major commodities which have recorded negative
growth during August 2020 vis-à-vis August 2019
are Cashew (-47.61%), Gems & jewellery (-43.28%),
Petroleum products (-39.91%), Man-made yarn/
fabs./made-ups etc. (-24.23%), Marine products
(-23.04%), Leather & leather products (-16.82%),
Tea (-16.74%), Mica, Coal & other ores, minerals
including processed minerals (-16.59%), RMG of
all textiles (-14%), Electronic goods (-13.84%),
Spices (-7.96%), Engineering goods (-7.69%),
Handicrafts excl. hand made carpet (-5.24%),
Organic & inorganic chemicals (-4.71%), Ceramic
products & glassware (-4.61%) and Cotton yarn/
fabs./made-ups, handloom products etc. (-0.42%).
Cumulative value of exports for the period
April-August 2020-21 was USD 97.66 billion
(` 7,35,835.87 crore) as against USD 133.14 billion
(` 9,28,243.85 crore) during the period April-
August 2019-20, registering a negative growth of
(-)26.65 per cent in Dollar terms (negative growth
of (-)20.73 per cent in Rupee terms).
Non-petroleum and Non-Gems and Jewellery
exports in August 2020 were USD 18.95 billion,
as compared to USD 19.57 billion in August 2019,
registering a negative growth of (-) 3.17 per cent.
Non-petroleum and Non-Gems and Jewellery
exports in April-August 2020-21 were USD 83.24
billion, as compared to USD 99.65 billion for
the corresponding period in 2019-20, which is a
decrease of (-)16.47 per cent.
IMPORTS
Imports in August 2020 were USD 29.47 billion
(` 2,20,083.69 crore), which is a decline of (-)26.04
per cent lower in Dollar terms and (-)22.38 per cent
in Rupee terms over imports of USD 39.85 billion
(` 2,83,530.41 crore) in August 2019. Cumulative
value of imports for the period April-August 2020-
21 was USD 118.38 billion (` 8,91,978.43 crore),
as against USD 210.39 billion (` 14,66,659.90
crore) during the period April-August 2019-20,
registering a negative growth of (-)43.73 per cent
in Dollar terms and a negative growth of (-)39.18
per cent in Rupee terms.
Major commodity groups of import showing
negative growth in August 2020 over the
corresponding month of last year are:
CRUDE OIL AND NON-OIL IMPORTS:
Oil imports in August 2020 were USD 6.42
billion (` 47,948.84 crore), which was 41.62 per
cent lower in Dollar terms (38.73 per cent lower
in Rupee terms), compared to USD 11.00 billion
(` 78,255.69 crore) in August 2019. Oil imports
in April-August 2020-21 were USD 26.03 billion
(` 1,96,183.35 crore) which was 53.61 per cent
lower in Dollar terms (49.86 per cent lower in
Rupee terms) compared to USD 56.11 billion
(` 3,91,293.04 crore), over the same period last year.
In this connection it is mentioned that the global
Brent price ($/bbl) has decreased by 25.30% in
August 2020 vis-à-vis August 2019 as per data
available from World Bank.
Non-oil imports in August 2020 were estimated
at USD 23.05 billion (` 1,72,134.85 crore) which
was 20.10 per cent lower in Dollar terms (16.14
per cent lower in Rupee terms), compared to USD
28.85 billion (` 2,05,274.71 crore) in August 2019.
Non-oil imports in April-August 2020-21 were
USD 92.35 billion (` 6,95,795.08 crore) which was
40.14per cent lower in Dollar terms (35.30 per cent
lower in Rupee terms), compared to USD 154.28
billion (` 10,75,366.86 crore) in April-August
2019-20.
Non-Oil and Non-Gold imports were USD 19.35
billion in August 2020, recording a negative growth
of (-)29.61 per cent, as compared to Non-Oil and
Non-Gold imports of USD 27.49 billion in August
2019. Non-Oil and Non-Gold imports were USD
86.17 billion in April-August 2020-21, recording a
negative growth of (-)38.34 per cent, as compared
to Non-Oil and Non-Gold imports USD 139.75
billion in April-August 2019-20.
II. TRADE IN SERVICES
EXPORTS (Receipts)
As per the latest press release by RBI dated 15th
September 2020, exports in July 2020 were USD
17.03 billion (` 1,27,721.26 crore) registering
a negative growth of (-) 10.76 per cent in dollar
terms, vis-à-vis July 2019. The estimated value of
services export for August 2020* is USD 17.23
billion.
IMPORTS (Payments)
As per the latest press release by RBI dated 15th
September 2020 imports in July 2020 were USD
10.05 billion (` 75,345.87 crore) registering a
negative growth of (-)21.69 per cent in dollar terms,
vis-à-vis July 2019. The estimated value of service
import for August 2020* is USD 10.31 billion.
III. TRADE BALANCE
MERCHANDISE
The trade deficit for August 2020 was estimated
at USD 6.77 billion as against the deficit of USD
13.86 billion in August 2019, which is a decline of
(-) 51.14 per cent.
SERVICES
As per RBI’s Press Release dated 15th September
2020 the trade balance in Services (i.e. Net Services
export) for July 2020 is USD 6.98 billion. The
estimated trade balance in August 2020* is USD
6.92 billion.
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OVERALL TRADE BALANCE
Taking merchandise and services together, overall
trade surplus for April-August 2020-21* is estimated
at USD 14.20 billion as compared to the deficit of
USD 45.11 billion in April-August 2019-20.
* Note: The latest data for services sector released by
RBI is for July 2020. The data for August 2020 is
an estimation, which will be revised based on RBI’s
subsequent release.
MERCHANDISE TRADE
EXPORTS & IMPORTS : (US $ Billion)
(PROVISIONAL)
AUgUSTAPRIL - AUgUST
EXPORTS (including re-exports)2019-20 25.99 133.142020-21 22.70 97.66%growth 2020-21/ 2019-20 -12.66 -26.65IMPORTS 2019-20 39.85 210.392020-21 29.47 118.38%growth 2020-21/ 2019-20 -26.04 -43.73TRADE BALANCE 2019-20 -13.86 -77.252020-21 -6.77 -20.72
EXPORTS & IMPORTS: (Rs. Crore)(PROVISIONAL)
AUgUSTAPRIL - AUgUST
EXPORTS(including re-exports)
2019-20 1,84,921.23 9,28,243.852020-21 1,69,513.81 7,35,835.87%growth 2020-21/ 2019-20 -8.33 -20.73IMPORTS 2019-20 2,83,530.41 1,466,659.902020-21 2,20,083.69 8,91,978.43%growth 2020-21/ 2019-20 -22.38 -39.18TRADE BALANCE 2019-20 -98,609.17 -5,38,416.052020-21 -50,569.88 -1,56,142.56
SERVICES TRADE
EXPORTS & IMPORTS (SERVICES) : (US $ Billion)
(PROVISIONAL) July 2020April-July 2020-21
EXPORTS (Receipts) 17.03 67.24IMPORTS (Payments) 10.05 39.25TRADE BALANCE 6.98 28.00
EXPORTS & IMPORTS (SERVICES): (Rs. Crore)
(PROVISIONAL) July 2020April-July 2020-21
EXPORTS (Receipts) 1,27,721.26 5,08,679.39IMPORTS (Payments) 75,345.87 2,96,868.14TRADE BALANCE 52,375.39 2,11,811.25Source: RBI Press Release dated 15th September 2020
*Note: The latest data for services sector released by RBI is for July 2020. The data for August 2020 is an estimation,
which will be revised based on RBI’s subsequent release.
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13
VAT
articles from members
GST
recent judgements in
VAt Cst GstExport DocumEnts: CST Assessment order
dt 05.03.2020 for 2017-18 has been passed
disallowing the claim of exemption for non-filing
of ‘C’ Forms. The Officer seems to admit export
documents in support of the claim of exemption
if the same had been filed, but proceeded to reject
the claim for the reason that the same were not
filed at the time of earlier assessment completed
on 21.03.2019. Government Advocate fairly
admitted that impugned assessment has no legs to
stand and the same is liable to be quashed. Hence,
the impugned order is set aside, matter is remitted
back to the AO. M/s.Akshara Inds Ltd., vs AC,
Choolai Assessment Circle, W.P. No.9807 of
2020 Dt: 18.08.2020
rEctification: Though the provisions of Section
84 of TNVAT Act, do not envisage an opportunity
of personal hearing, it goes without saying that for
fair disposal of a matter, an assessee should be heard
in person, all the more in a case where assessee
has specifically sought for it. Commissioner’s
orders in Circular No. 7/2014-BB1/3589/2014 Dt
3rdFebruary,2014 was also not followed in this
matter. Hence, the impugned assessments and
orders u/s.84 are set aside and will be redone de
novo by the AO. M/s.Jansons Inds Ltd vs STO,
Tiruchengode Town Circle, W.P.Nos.10605 of
2020 Dt: 21.08.2020.
opportunity: When the petitioner has
specifically sought an opportunity of personal
hearing, which request has not been taken into
consideration. Even assuming that such request
had not been made, it was incumbent upon the
Officer to have called upon the petitioner to appear
prior to passing of the final order. Toshiba JSW
Power Systems P Ltd vs AC(ST),Cholavaram
Assessment Circle W.P. Nos.11839 of 2020 Dt:
07.09.2020
mutuality: The issue concerns liability to service
tax under Finance Act, 1994, on a recreation
Club. This issue stands covered in favour of the
assessee/petitioner in the case of State of West
Bengal Vs. Calcutta Club Ltd [2019 GSTL 545
(SC)]. The impugned orders are quashed by the
Court and the matters remanded. M/s. Micky
Mouse Recreation Club, Vs. AC (ST), Thindal
Shri V.V. Sampathkumar Chairman, Indirect Taxes Sub-Committee, ACC
CST
Assessment Circle W.P. Nos.33181 of 2019 Dt:
14.08.2020
rEply filED: The petitioner has filed a reply
dated 10.06.2016 to the pre-assessment notice
dated 07.01.2016. Though the petitioner has not
appeared in response to two subsequent notices
dated 12.10.2018 and 30.09.2019, it was however
incumbent upon the Officer to have taken note
of reply dated 10.06.2016 while finalising the
assessment which has not been done. For this
reason, the impugned order of assessment dated
31.10.2019 is set aside. M/s.Cauvery Promoters,
vs. AC (ST), Ekkatuthangal Assssment Circle,
W.P. No.929 of 2020 Dt: 25.08.2020
Gst rEGistration cancEllation: An order of
cancellation of registration is issued under CGST
Act, 2017 dated 14.11.2019. Citing the order
passed by the CBIC in order No.1 of 2020 dated
25.06.2020 it was prayed that for the purpose of
calculating period of 30 days for filing application
for revocation of cancellation of registration u/s
30(1) of the Act, where cancellation order was
passed up to 12th June, 2020, the later of the
following dates shall be considered. (a) Date of
service of the said cancellation order; or (b) 31st
day of August, 2020. The petitioner has sent an
e-mail dated 30.07.2020 requesting that it may
be permitted to withdraw the WP and seeking
liberty to approach the AO by the cut-off date
provided in the Notification seeking restoration of
registration. Placing the e-mail on record, the WP
is dismissed as withdrawn. SARABA INDIA vs.
AC, Kodambakkam - Zone VI Chennai Central,
W.P. No.1807 of 2020 Dt: 14.08.2020
c forms: Till such time the order of the Single
judge in the case of M/s.Ramco Cements
(W.P.Nos.19460 of 2018 dt 26.10.2018) in respect
of use of C form for the concession in rate of CST
in inter State purchases, is either stayed or reversed
it is incumbent upon all Assessing Authorities to
apply the rationale of the decision to all pending
assessments and to all assesses. Seven Hill Blue
Metal vs. AC(CT) Namakkal Assessment Circle
W.P. No.12044 of 2020 Dt: 07.09.2020.
“final” HEarinG noticE: Petitioner has
challenged a personal hearing notice dated
23.07.2020, for which the petitioner states that it
has been unable to appear. The only apprehension
expressed by the petitioner is that since the hearing
notice uses the term “final”, the matter would be
concluded without further reference to it. Though
the impugned notice is styled as final personal
hearing notice, the petitioner will be heard either
over video conference or by way of physical
hearing at the mutual convenience of both the
parties prior to conclusion of proceedings. Vassi
Hospitality Pvt Ltd, vs. Commissioner of GST
and CE, Chennai South Commissionerate, W.P.
No.11168 of 2020 Dt: 01.09.2020
c forms: The rights of the purchasing dealers of
the goods including the rights to purchase at a
concessional rate against declaration in “C” forms
continues unabated u/s 8(3)(b) of the CST Act
which has not been amended in 2017 at the time
implementation of GST. Sir Venkatramanaswamy
Blue Metals vs AC (ST) Karur Assessment
Circle, W.P. Nos.8671 of 2020 Dt: 07.09.2020.
14
India is a consuming nation. By its very nature,
Indian economy is structured in such a way that
it would import more than its export. At least, in
the short run of about 5 to 10 years, the situation
would continue to be so. Perhaps, scheme like
AtmaNirbhaan succeed, the situation might
change. Further, as India continues to integrate
itself in the global supply chain, imports would
constitute significant part of the Indian economy.
Therefore, it goes without saying that business
enterprises would have to know not only the
sources of import of goods but also the procedural
aspects of imports.
So, what do we import mostly?
Import Management has to take cognizance
of three important aspects namely, procedural
compliance, amount of duty to be paid and how to
save on duty. Of course, it comes by practice and
by adding knowledge over a period of time. Let us
take procedural compliance first.
The first and foremost in import management
is finding out Importability of the product. The
importability or otherwise of the import product
can be found in schedule I of the Exim Policy. The
Policy fixes the import products in 3 categories
namely:
1) Prohibited
2) Restricted
3) Open General Licence (OGL) or Freely
importable
The import policy can be seen chronologically
as ‘before 1992’ and ‘post 1992’. The period
subsequent to 1992 can be termed as path breaking.
It is hailed as era of liberalization. As I am writing
this article in my office room, all the things that
Shri. R R Padmanabhan Chairman, Foreign Trade and Skill Development Sub-Committees of the Chamber.
ImportManageMent
15
I see, lights, furniture, laptop, coffee mug, books,
stationary, almost all of them were not permitted
to be imported in to India before 1992. Yes, they
were draconian days to do business. Much water
had flown post 1992. One can import almost
everything freely. Yet, we cannot, as import policy
practitioners assume such blanket view as far as
the policy is concerned.
First let us see what are Prohibited Items?
There are about 60 items that are prohibited
for imports. They range from Ivory to Nuclear
reactors.
The next one is restricted category.
By virtue of this category, Government restricts
the import of these goods into country. It means
that the Government allows import subject to the
permission / approval. In India, Director General
of Foreign Trade coming under the control of
Ministry of Commerce and Industry issues this
licence subject to certain rules and regulations.
It is very important to keep watching the list of
restricted category whenever one imports for the
first time or after a long pause because one may
be in trouble at the time of custom clearance.
Customs would never allow clearance if the item
is under restricted category.
One question that would be pertinent to ask: what
if the item is restricted on the date of arrival in
India but was free at the time of shipment from
abroad? Such cases are covered under transitional
provisions in terms of para 1.05(b) of Foreign
Trade Policy 2015-20.
1.05 Transitional Arrangements
(b) Item wise Import/Export Policy is delineated
in the ITC (HS) Schedule I and Schedule II
respectively. The importability/ exportability of
a particular item is governed by the policy as on
the date of import/export. The date of import/
export is defined in para 2.17 of HBP, 2015-
20. Bill of Lading and Shipping Bill are the key
documents for deciding the date of import and
export respectively. In case of change of policy
from ‘free’ to ‘restricted/prohibited/state trading’
or ‘otherwise regulated’, the import/export
already made before the date of such regulation/
restriction will not be affected
Take the case of Power tillers. Import of Power
tillers was brought under Restricted category by a
notification dated 15th July 2020. But a client of
mine brought Power tillers and bonded them much
before this date. After much deliberation and after
citing the above provision on the Foreign Trade
Policy, the clearance was allowed.
The concept of Promissory Estoppel works here in
these cases. But the same cannot be said in case of
revenue laws like Income tax or customs or GST
for Promissory Estoppel does not apply.
The third category is Open General Licence
or (OGL). It is residual clause. It means that
whatever the goods uncovered by Prohibited and
restricted categories fall under this category.
So, better be aware!
(The views expressed are solely of the author)
16
17
Part 2 of 4
I want to share an interesting case study that was done at Harvard over a period of about 35 years, spanning 70 to 80 countries. The topic undertaken for study was: What differentiates great personalities like Thomas Alva Edison, Isaac Newton or Mahatma Gandhi with other normal people in the world? As a species, we are all bestowed with the same hardware and neural network which means we are all equal at birth. But what distinguished
the above men as different and great from among others as they grew up? Was it their ability to re-write their inbuilt software or was it in their mode of thinking? For example: if I give you iPhone 10 and feed IPhone IOS which belongs to version 9 or 8; in all probability it will crash or work very, very slow. Which means you are not getting the best out of the hardware that has been given to you. It is like buying a Ferrari and then driving in a bumper to bumper traffic at 2 kms / hour.
Article by Mr. S. Prakash
Da re to be Free
Eventually, they did point out why these people were far different, far better and far more evolved than many of us. The result of the case study - Great personalities are unique and different because their expansion of consciousness and knowledge was huge. Also it is just not the bookish knowledge but it encompasses all that manifests from inside of themselves too.
Continued…
18
Power of asking Questions!
Another interesting aspect of the study is truly startling. The disparity in expansion of consciousness and assimilation of knowledge between the ordinary and the extraordinary is due to the latter’s unique ability to ask questions, to explore and seek answers. Apparently it looks so simple but yet extremely difficult to practice in day to day life. When apple fell down on Newton’s head, he was curious enough to ask and probe;Why
is the apple falling? Why is it not going up? Why should it fall down? And that led to the defining moment, the ensuing discovery of ‘The Theory of Gravity’.
In fact, all of us do keep asking questions, but only mundane repetitive questions. What is the business today? What is the billing? What is the collection? Why is it my staff is not performing well? Why is the pandemic bothering us? What to do in this pandemic?
Albert Einstein said, “If a human being thinks once a year it’s a great achievement”. James Williams, also known as the father of philosophy, said, “People confuse thinking with reorganization of thoughts; we are either reminiscing or hoping for a better future;and thinking cannot happen unless you ask questions”.
So, Dare to be free! Apparently it’s your ability to know that ‘knowing’ can come only by asking questions. How many times have you asked an original question? A question that would turn you inside out? Will I achieve as much as Einstein or Vivekananda in my chosen field? Why am I not yet reaching the summit of Mount Everest like Tensing Norgay and Edmund Hillary did?
When we were toddlers and young kids, we were naturally curious and inquisitive, but ironically our parents and teachers dissuaded us from asking probing questions... may be for reasons that they themselves could not find logical answers that would convince the young minds and felt embarrassed. The question could be as simple as “Why does the Sun rise in east?”, but how many of us can answer it in the process of rediscovering ourselves in terms of our understanding of the functions of the celestial bodies? Answers for such questions may have multiple dimensions, from the perspective of a theologist or a scientist or an astronomer or an educationist or a teacher or a mathematician, the answers can vary. So adults
curtail the probing curiosity of the children and prod them into a cardinal direction. Things are no better in school where their creativity is again snubbed and they are trained into rote learning in order to score high marks and shine forth as outstanding students. The result is, the naturally derived creativity and curiosity get nipped in the bud and as adults, we are afraid and don’t know to ask questions that will elicit valuable information.
Mind and Heart need to work in unison for you to harness their power!
There are two aspects when it comes to asking questions – Brain is the first aspect. The unfolding of the brain manifests what we call as ‘Mind’ and looks into multiple consequences. Second aspect that defines freedom is the ability of the ‘Heart’ to display guts and dare out.
The power of the Subconscious Mind! - To Unleash success, happiness, prosperity, and peace.
How many of us really know how to use the power of the mind? The mind has multiple layers.
19
Consciousness space is the awakening state. And below this lies the subconscious wherein the entire definition of what we are as a Human Being is continuously being made up. For the conscious mind the entry point comes from the physical senses - the sense of touch, seeing, taste, smell, hearing and things like that. Through this we construct our mental model of life. But unfortunately or fortunately there is a passive black box that is lying far below all this, waiting to be tapped, which in turn will trigger questions and this, is the power of your subconscious mind.
How many of us have really understood the power of the subconscious? How to tap into it? How to make best use of it? Many of us have multiple levels of understanding. The conscious mind works by receiving inputs from the five senses. Whereas for the subconscious mind there is only one input that is nothing but ‘THINKING’ and hence it works irrespective of the five senses. Hence I say
Dare to be free or Sapere audecomes from your ability to think, and is the de facto ability of the subconscious mind and we need to continuously program as per the need.
Each day the human mind is said to generate nearly 60000 to 10000 thousand thoughts, which might vary from individual to individual and we can put the average as 80000 thoughts or so for each person. Each thought is a veritable seed waiting to germinate and grow as a tree in a person’s life. Research has proved that almost all people have Neutral Thoughts that make 50% of the 80000 thoughts.
For example, I am standing in the queue in a Bank. I have an option of either withdrawing or depositing money or going up to the counter and coming back without doing anything. If you go to the counter and just come back then it’s called a neutral transaction.
Neutral thoughts have no impact on the construct of your subconscious, which means that they are like seeds being thrown on solid ground which will not germinate or in any way give a life force to a tree out of it. Which means 50% potentiality of our ability to unfold into a future, great beings like Einstein, is lost.
If we look at the remaining 50%, i.e., 40000 thoughts which we have, they would help us to construct our mental model so that we can go on to become what we want to become in life. If you have sufficient money in your personal life as
well as in your bank deposit, would you deposit or withdraw? If you are smart enough why would you withdraw? You would rather deposit but people in day to day life tend to withdraw.
WITHDRAW here refers to negative thinking which is nothing but thoughts like – I can’t ; I won’t ; I don’t know how I would survive this pandemic crisis ;I am really afraid.
Simply put, all negative thoughts can be bundled together under two headings – Doubts and Fears - I doubt I cannot do it. I have a fear it may fail to happen. Finally, 40000 thoughts that are actively being used are nothing but 39500 seeds of fear and lack of belief that you are sowing into the fertile subconscious soil and continuously nourishing them. Imagine what is likely to surface out of
your subconscious at a later point of time. Who is to be blamed - The creator, the God, or the circumstances? Or the person who sowed the seeds that are sprouting now as weeds? And we are the same ones complaining that the world is not giving us roses. Fortunately, there is still a glimmer of hope.
The rest of the 500 thoughts that you have in a day are what is known as positive thoughts. Positive thoughts, in simple terms, are thoughts like – I can; I will; I am capable of; I will surely do. Fundamentally they boil down to just two categories – Hope and Self-Relief. Hope that the next moment will be better.
To be continued…
(The views expressed are solely of the author)
20
21
“Listed company” means a company which has any of its securities listed on any recognised stock exchange;
Meaning of Public Company:
“Public Company” means a company which—
(a) is not a private company
Provided that a company which is a subsidiary of a company, not being a private company, shall be deemed to be public company for the purposes of this Act even where such subsidiary company continues to be a private company in its articles ;
Important Features of Listed Companies:
i. All shares should be in Demat.
ii. Provisions of Secretarial Auditor shall be applicable on Listed Companies.
iii. Loan to Directors and relative of Directors are strictly prohibited.
iv. Need to file MGT-14 for all the resolutions passed u/s 179(3).
v. Provisions of KMP, MD and WTD Applicable on Listed Companies.
vi. Remuneration to Directors are restricted as per Section 197 of Companies Act, 2013.
vii. Independent Directors are mandatory to appoint.
viii. Women Directors are mandatory to appoint.
ix. CEO/ CFO are mandatory to appoint.
1. Annual Return (MGT-7): Annual Return is Form MGT-7. This is a very lengthy form.
Annual Return [MGT-7] of Listed Company mandatorily requires signature of Company Secretary in employment. Annual Return need to be filed with ROC with the Digital Signature of Directors and Company Secretary in employment.
Certification of Annual Return by Practicing Company Secretary (MGT-8):
a) All Listed Companies
2. Secretarial Standard: From 1st July 2015 onwards, every meeting of Board of Directors and Shareholders shall be conducted in consolidation with the provisions of Secretarial Standards and Companies Act, 2013. It needs a lot of Concentration and documentation.
Article by Mr. CS.U.Siddharth
ListedCompany
22
ANNUAL COMPLIANCES FOR LISTED COMPANY:
Receipt of MBP-1:
Every Director of the Company in First Meeting of the Board of Directors in each Financial Year shall disclose his interest in other entities.
Receipt of DIR- 8:
Every Director of the Company in each Financial Year will file with the Company disclosure of non-disqualification.
E-form: MGT-7:
Annual Return: Every Company will file its Annual Return within 60 days of holding of Annual General Meeting.
Annual Return will be for the period 1st April to 31st March.
Annual Return of Every Listed Company should be signed by Company Secretary in Employment.
Form MGT-8:
Listed Companies shall submit Certificate from Company Secretary in Practice as an attachment to MGT-7.
MGT-15
Report on AGM:
Company shall prepare the Report on each AGM.
Form AOC-4 :
Financial Statement: Company is required to file its Balance Sheet along with Statement of Profit and Loss Account, Cash flow statement, Directors’ Report and Auditors’ Report in this form within 30 days of holding of Annual General Meeting.
Attachment:
Balance Sheet, Statement of Profit & Loss Account, Cash Flow Statement, Directors’ Report, Auditors’ Report and Notice of AGM
Form MGT-14 :
Listed Company is required to file this form with ROC within 30 days of approval of Directors’
Report and Financial Statements.
E-form DPT-3 :
Return of Deposit: Company is required to file this form every year on or before 30th June in respect of return of Deposit and Particulars not considered as Deposit as on 31st March.
Form BEN-2 :
Disclosure of Significant Beneficial Owner: Company shall file BEN-2 within 30 days of receipt of BEN-1 from Share holder.
Note: On regular basis company have to check whether there is any SBO in company due to change in its shareholding or due to change in shareholding of body corporate members.
DIR-3 KYC:
KYC of Directors: All the Directors of company shall file this form on or before 30th September every year.
Form MSME-1:
Delay in Payment to MSME Vendor: Company have to file this return half yearly in respect of pending payments to MSME vendors as at end of half year.
• ApriltoSep–31stOctober
• OctobertoMarch–30thApril
23
Directors’ Report:
Directors’ Report shall be prepared by mentioning all the information required for Company under Section 134 read with relevant rules and relevant provisions of the Companies Act 2013.
It should be signed by the “Chairperson” authorized by the Board, where he is not so authorized by at least 2 Directors one of them should be MD.
XBRL:
Every Listed Company is required to prepare its Financial Statements in Extensible Business Reporting Language.
Board Meetings:
Every Company shall hold a minimum number of FOUR meetings of its Board of Directors every year in such a manner that maximum gap between two meetings should not be more than 120 (One hundred twenty) days.
Maintenance of Statutory Registers:
Company will maintain the following mandatory Registers:
• RegisterofDirector,
• RegisterofDirectorShareholding,
• RegisterofMembers
• RegisterofTransfer
• RegisterofRelatedPartytransactionsetc
E-form ADT-1:
Auditor will be appointed for 5 (Five) years and form ADT-1 will be filed for 5-year appointment within 15 days of Annual General Meeting.
Voting Through Electronic Means:
It is mandatory for the Listed Company to provide e-voting facility to Shareholders.
Secretarial Audit:
All the Listed Companies are required to appoint Company Secretary for Secretarial Audit by filing e-form MGT-14.
Secretarial Audit Report:
A Listed Company is required to get Secretarial Audit of the Company from the Practicing Company Secretary and report in form MR-3 which will be part of Directors’ Report.
Internal Auditor:
All the Listed Companies are required to appoint Internal Auditor by filing e-form MGT-14.
Audit Committee:
A Listed Company is required to constitute its Audit Committee and meetings of Committee will be as per Secretarial Standard- I.
Nomination & Remuneration Committee:
A Listed Company is required to constitute its Nomination & Remuneration Committee and meetings of Committee will be as per Secretarial Standard- I.
Stake Holder Relationship Committee:
A Listed Company is required to constitute its Stake Holder Relationship Committee and meetings of Committee will be as per Secretarial Standard- I.
Vigil Mechanism:
A Listed Company is required to constitute the policy of vigil mechanism.
ANNUAL COMPLIANCES FOR LISTED COMPANY – UNDER SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015:
Regulation 14 – Fees and other charges to be paid to the recognized stock exchange(s):
Within one month of end of March 31
Regulation 24A – Secretarial Compliance Report:
Within 60 days of the end of the financial year
Regulation 33 (3) (d) – Financial Results along with Auditors’ Report:
Within 60 days from the end of the financial year.
Regulation 34(1) & 36(2) – Annual Report:
Not later than the day of commencement of dispatch to its shareholders and not less than 21 days before the annual general meeting.
HALF YEARLY COMPLIANCES FOR LISTED COMPANY – UNDER SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015:
Regulation 7 (3) – Share Transfer Agent – Compliance Certificate:
Within 1 month of end of each half of the financial year.
Regulation 40 (10) – Transfer or transmission or transposition of securities (process should
complete within 15 days of receipt provided no error in documents):
Within 1 month of end of each half of the financial year.
QUARTERLY COMPLIANCES FOR LISTED COMPANY – UNDER SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015:
Regulation 31(1)(b) – Shareholding Pattern:
Within 21 days from the end of the quarter
Regulation 27 (2) (a) – Corporate Governance Report:
Within 15 days from the end of the quarter.
Regulation 33 (3) (a) – Financial Results along with Limited Review Report/ Auditor’s Report:
Within 45 days from the end of the quarter.
Reconciliation of Share Capital Audit Report:
Within 30 days from the end of the quarter.
Regulation 13 (3) – Statement of Grievance Redressal Mechanism:
Within 21 days from the end of the quarter.
(The views expressed are solely of the author)
CommerCial SpaCe for rent
0 4 4 - 24 3 1 52 7 7 / 7 8 / 7 9
AndhrA ChAmber OF COmmerCe, West Cit nAGAr, nAndAnAm
3rd FlOOr, 1360 sqFtWith liFt FACility
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Sl. No CentreJuly2020
ALL INDIA 336
ANDHRA PRADESH:
1. Guntur 306
2. Vijayawada 314
3. Visakhapatnam 310
ASSAM:
4. Doom Dooma Tinsukia 311
5. Guwahati 302
6. Labac-Silchar 294
7. Mariani Jorhat 282
8. Rangapara Tezpur 272
BIHAR:
9. Munger Jamalpur 365
10 CHANDIgARH 330
CHHATTISgARH
11 Bhilai 343
12 DELHI 316
gOA:
13 Goa 355
gUJARAT:
14 Ahmedabad 301
15 Bhavnagar 316
16 Rajkot 327
17 Surat 292
Sl. No CentreJuly2020
18 Vadodara 298
HARAYANA:
19 Faridabad 300
20 Yamunanagar 314
HIMACHAL PRADESH:
21 Himachal Pradesh 288
JAMMU & KASHMIR:
22 Srinagar 309
JARKHAND
23 Bokaro 320
24 Giridih 373
25 Jamshedpur 420
26 Jharia 389
27 Kodarma 418
28 Ranchi Hatia 414
KARANATAKA:
29 Belgaum 322
30 Bengluru 311
31 Hubli-Dharwar 353
32 Mercara 321
33 Mysore 328
KERALA:
34 Ernakulam 342
35 Mundakayam 341
CONSUMER PRICE INDEXNUMBERS FOR INDUSTRIAL WORKERS
(BASE 2001=100)
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Sl. No CentreJuly2020
36 Quilon 385
MADHYAPRADESH:
37 Bhopal 352
38 Chhindwara 336
39 Indore 306
40 Jabalpur 344
MAHARASHTRA:
41 Mumbai 333
42 Nagpur 415
43 Nasik 387
44 Pune 372
45 Sholapur 353
ORISSA:
46 Angul Talcher 362
47 Rourkela 331
48 PUDUCHERRY 328
PUNJAB:
49 Amritsar 358
50 Jalandhar 336
51 Ludhiana 313
RAJASTHAN:
52 Ajmer 301
53 Bhilwara 311
54 Jaipur 325
TAMILNADU:
55 Chennai 299
56 Coimbatore 302
Sl. No CentreJuly2020
57 Coonoor 348
58 Madurai 310
59 Salem 299
60 Tiruchirapally 331
TEL
61 Godavarikhani 354
62 Hyderabad 288
63 Warangal 345
TRIPURA:
64 Tripura 281
UTTAR PADESH:
65 Agra 389
66 Ghaziabad 353
67 Kanpur 367
68 Lucknow 372
69 Varanasi 360
WEST BENgAL:
70 Asansol 359
71 Darjeeling 282
72 Durgapur 343
73 Haldia 429
74 Howrah 312
75 Jalpaiguri 297
76 Kolkata 307
77 Raniganj 319
78 Siliguri 299
Source: Labour Bureau, Shimla
Picture GalleryProcedure for conducting agm - 10th aug 2020
workshop on digital marketing, Vijayawada - 4th to 7th aug 2020
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workshop on digital marketing, Vijayawada - 11th to 14th aug 2020
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workplace assessment for safety and hygiene (wash) a scheme by Quality council of india on the 17th aug 2020
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workshop on digital marketing, Vizag - 25th to 28th aug 2020
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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 : [email protected] | Shri G. Ramanjaneyulu, Deputy Secretary.
VISAKHAPATNAM OFFICE:Door No. 43-19-30, Venkataraju Nagar, Dondaparthy,
Near T.S.N. Colony, Visakhapatnam – 530 016, Andhra Pradesh.Phone: 0891-2792220, Fax: 0891-2792221,
Email: [email protected] | Shri V. THRINADHA RAO, Deputy Secretary.
VIJAYAWADA OFFICE:Siddhartha Hotel Management College Premises, Pinnameneni Poly Clinic Road,
Technical Nagar, Vijayawada – 520 010 (A.P). Phone: 0866-2472500,Email: [email protected] | Shri N. RAJA RAO, Joint Secretary
Please contact
ACC Bulletin - Advt Tariff12 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.
Mr. N. Ravikumar, Joint Secretary, Andhra Chamber of Commerce Tel : + 91 44 24315277 +91 9840248688Email : [email protected]
Edited, Published and Printed 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 : [email protected] / [email protected] / [email protected]
30
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 : [email protected] | Shri G. Ramanjaneyulu, Deputy Secretary.
VISAKHAPATNAM OFFICE:Door No. 43-19-30, Venkataraju Nagar, Dondaparthy,
Near T.S.N. Colony, Visakhapatnam – 530 016, Andhra Pradesh.Phone: 0891-2792220, Fax: 0891-2792221,
Email: [email protected] | Shri V. THRINADHA RAO, Deputy Secretary.
VIJAYAWADA OFFICE:Siddhartha Hotel Management College Premises, Pinnameneni Poly Clinic Road,
Technical Nagar, Vijayawada – 520 010 (A.P). Phone: 0866-2472500,Email: [email protected] | Shri N. RAJA RAO, Joint Secretary
Please contact
ACC Bulletin - Advt Tariff12 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.
Mr. N. Ravikumar, Joint Secretary, Andhra Chamber of Commerce Tel : + 91 44 24315277 +91 9840248688Email : [email protected]
Edited, Published and Printed 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 : [email protected] / [email protected] / [email protected]
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: [email protected] 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
Est.
Website
gST No
Name of the representative –
Designation in the company
Bank
Manufactures of
Exporters of
Importers of
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In the service of Public for more than 56 years
Winning client’s trust with unmatched professionalism
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: [email protected] Bengaluru Tel: +91-80-25717905/06;
E-mail: [email protected]; Delhi Tel: +91–11–26432221/26432681; E-mail: [email protected] Mumbai Tel: +91-22-22028751/22023578; Email: [email protected] Ahmedabad, Ambur, Coimbatore, Jamshedpur, Kochi, Kolkata, Lucknow, Madurai, Mysore, Puducherry, Pune, Secunderabad, Sriperumbudur, Vapi, Vizag.
www.globedetective.com
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THE KCP LIMITED
CEMENT PLANT MUKTYALA CEMENT PLANT MACHERLA
SUGAR INDUSTRY
VIETNAM
HEAVY ENGINEERING
CHENNAI
POLAVARAM PROJECT
SRISAILAM DAM NAGARJUNA SAGAR DAM
SRI KANAKADURGAMMA VARADHI
Registered Office: “Ramakrishna Buildings” No. 2 Dr. P.V. Cherian Crescent, Egmore, Chennai- 600008 Tel: +9144-66772600 / 66772667, Fax: 66772620 CIN65991TN1941PLC001128
Cement Marketing Head Quarter: Plot No. 10, Gayatri Hills, MP & MLA’s Colony Road No. 10 C, Jubilee Hills, Hyderabad - 500033 Tel: 040 2325 3503 to 3505, Cell: +91 9866305145 / 9989597775, E-mail: [email protected]
THE KCP LIMITED
CEMENT PLANT MUKTYALA CEMENT PLANT MACHERLA
SUGAR INDUSTRY
VIETNAM
HEAVY ENGINEERING
CHENNAI
POLAVARAM PROJECT
SRISAILAM DAM NAGARJUNA SAGAR DAM
SRI KANAKADURGAMMA VARADHI
Registered Office: “Ramakrishna Buildings” No. 2 Dr. P.V. Cherian Crescent, Egmore, Chennai- 600008 Tel: +9144-66772600 / 66772667, Fax: 66772620 CIN65991TN1941PLC001128
Cement Marketing Head Quarter: Plot No. 10, Gayatri Hills, MP & MLA’s Colony Road No. 10 C, Jubilee Hills, Hyderabad - 500033 Tel: 040 2325 3503 to 3505, Cell: +91 9866305145 / 9989597775, E-mail: [email protected]
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