The vessel support services provided in relation to foreign vessels sailing to other countries outside India, falls under Export of Services as per Section 2(6) of the IGST Act as the Place of Supply in such cases is entirely Outside India
Section 98 of the CGST Act 2017 /TNGST Act 2017 provides the procedure to be followed on receipt of the application and the first proviso to Section 98(2) states that the application is not to be admitted when the question raised in the application is already pending or decided in any proceedings in the applicant’s case.
Value of toll charges, being incidental expenses incurred while providing outward supply, is liable to be included in value of outward supply of service provided by applicant as per Section 15(3) of CGST/TNGST Act, 2017.
Whether contracts received from various city corporations and a municipality towards Solid waste management is exempted from GST
Supply of Medicines and consumables used in the course of providing health care services to Out-patients admitted to the hospital for diagnosis, or medical treatment or procedures is not a composite supply and is hence taxable to GST.
GST Advance Ruling application is not admitted as applicant has not substantiated proposed transaction with necessary details/documents.
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) CORRIGENDUM New Delhi, the 30th June, 2022 Notification No. 76/2022-Income Tax S.O. 2961(E).—In the notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, number S.O. 2926(E), dated the 28th June, 2022, published in the Gazette of […]
Gopi Kishan S/o Shri Chagan Lal Vs State Of Rajasthan (Rajasthan High Court) The case of petitioner-Rani Dan, Advocate, when seen in light of the precedential backdrop, and more particularly when it is apparent on the face of the record that the role of the said petitioner, in the present case, was exercised only as […]
Notification No. 37/2022- Customs – Seeks to continue the exemption from Integrated Tax (IGST) and Compensation Cess on goods imported under AA/EPCG/EOU Schemes GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 37/2022- Customs New Delhi, the 30th June, 2022 G.S.R. 501(E).- In exercise of the powers conferred by sub-section (1) of section […]
Seeks to exempt imports of Petroleum Crude and ATF from whole of the additional duty of Customs leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is equivalent to the Special Additional Excise Duty. MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 30th June, 2022 Notification No. 32/2022-Customs […]
