Learn about Indian GST implications for MRO services provided to foreign vessels and aircraft. Understand how recent notifications classify these as zero-rated exports under specific conditions.
Courts differ on condoning GST appeal delays beyond limits. Madras HC adopts a liberal approach, while Allahabad HC insists on strict statutory timelines.
SC held that pre deposit payment for filing appeal U/S 107 can be made by Electronic Credit Ledger , it is not mandatory to make payment through Electronic Cash Ledger.
