GST being a new and evolutionary concept comprises of many grey areas which require discussion for its effective implementation. This article has been drafted with intent to provide the readers an insight of Schedule-I of GST Act read with section 7 and judicial precedents. Schedule I deals with certain activities which are treated as supply […]
IGST on Import of Oxygen Concentrators for personal use has been reduced from 28% to 12% to bring IGST rate on such personal imports at par with commercial imports of the same. This reduced IGST rate for imports of concentrator for personal use shall be applicable upto the 30/6/2021. Notification No. 30/2021-Customs Dated 1st May, […]
