Clarification on GST time of supply for construction and maintenance services in NHAI Hybrid Annuity Mode (HAM) model. Key guidelines provided.
CGST Circular clarifies place of supply for custodial services provided by banks to Foreign Portfolio Investors, ensuring uniform application of GST provisions.
Clarification on the availability of input tax credit for ducts and manholes used in optical fiber cable networks under CGST Act, 2017. Circular No. 219/13/2024.
Clarifications on GST applicability for loans between related entities, including overseas affiliates and Indian affiliates. Detailed guidelines provided.
Detailed analysis of Dharam Singh Vs PCIT (ITAT Delhi) case where ITAT Delhi ruled that revisionary power can’t be invoked solely on improper inquiry allegations by AO.
Clarification on ITC entitlement for insurance companies on motor vehicle repairs under reimbursement claim settlement as per CGST Circular No. 217/11/2024.
New clarifications on GST liability and ITC availability for warranty and extended warranty cases under Circular 216/10/2024. Read the full details.
Read the full text of the CESTAT Kolkata order on whether Olectra Greentech qualifies for DFIA scheme benefits for importing Lithium Ion Batteries used in agricultural tractors. Detailed analysis and conclusion provided.
Understand GST applicability on salvage value in motor vehicle insurance claims as clarified by Circular No. 215/9/2024-GST.
Learn about the reversal of input tax credit for life insurance premiums not included in taxable value as per the latest GST Circular No. 214/8/2024.
