Unravel the GST implications for Electric Vehicle (EV) Charging Stations in India. As the government promotes sustainable transportation, this article explores the taxability aspects of charging services and emphasizes the need for clarity. Understand the GST impact, classification, and potential challenges faced by EV charging stations. Stay informed about the evolving regulatory landscape and its impact on the cost of EV charging.
Understand the Conundrum of And/Or in the Applicability of IGCR Rules, 2022 for Specified End Use. Stay updated with the latest customs regulations in India.
The Customs Department have recently started obstructing all the imports of alloy containing gold and platinum across the country and have created a ruckus in the industry since these are sensitive items whose rates fluctuate on a daily basis.
Introduction It has been a trite law that interest on delayed refund is assessee’s right, so much so that the CESTAT in the case of BSL Ltd. v. CCE [2019-TIOL-3407-CESTAT-DEL] has even gone ahead to grant interest over delayed payment of interest although there is no provision for payment of interest over interest, observing that […]
Goods and Service Tax Act, 2017, the most revolutionary indirect tax reform, brings many challenges along with it. One such issue is whether GST is leviable on services provided by the employer to its employee. In the GST regime, for any transaction to come under the purview of GST, it must be a supply under […]
‘Rules of Origin’ are principles, basis which the source country of a product is established, based on which tariff concessions or applicable duties are determined.The motive is to curb the imports by an abuse of Free Trade Agreement (FTA) route, taking advantage of lower tariffs by presentation of documents purporting that goods came from a country with which India has a trade agreement.
The medical devices, effective April 1, 2020 require registration in India. This is particularly applicable to all the manufacturers and importers of medical devices. It applies for practically all the medical devices. Prior to the amendment, only 37 categories of medical devices were regulated. However, from 1st April 2020, all medical devices have been roped […]
Recently, amidst COVID – 19, one important development that has taken place on the GST portal is the utility for Form GST PMT – 09 has been activated. Form GST PMT -09 enables a taxpayer to transfer amount from one minor head/major head to another minor/major head. For instance, taxpayer has paid Rs. 10,000 in […]
GST Refund vis-à-vis temporary GST registration-CBIC had mentioned 12 categories (one being residuary category) under which refund application has to be filed electronically. One such situation is ‘refund on account of assessment/appeal/any other order’. To file an online refund application, a person must have a GST registration in a state where he/she seeks the refund. However, there are cases when the department granted temporary registration to a person in a state where he/she does not carry out any business. Let us first examine the Rule 16 which is related to suo moto registration.
In my last article ‘‘Decoding India’s Trade Agreements – Part –1‘ , I had discussed about the various types of International Trade Agreements and their importance and as to why the exporters and importers should be aware of the various benefits available to them for the exports from India and imports into India. In this […]
