Ambiguities in new GST law for Input Service Distributors, including RCM credit and distribution process, create uncertainty for businesses.
Export Oriented Units (EOUs) face unique challenges due to restrictions and lack of clarity in the GST Law in availing ITC, claiming refund of ITC etc., which may not be not there for any other industries.
Export of goods by a SEZ unit through merchant exporter – should be subjected to levy of GST? – An analysis Supply of goods or services by a SEZ unit in the GST regime and determining whether the transaction is subject to levy of GST is always a complicated and tricky issue, which needs thorough […]
When the goods are removed from SEZ to DTA for supply to DTA, the question remains unanswered is whether the Integrated Tax is payable twice on the same transaction or only once akin to transactions between two DTAs.
