"Professional Believing in in the Spirit of Team Work"
Supreme Court ruled that goods must be classified based on their specific tariff description and GRIs, not merely on how importers use them. End use is relevant only where tariff heading or notes explicitly or inherently permit it.
The Court clarified that for GST purposes, place of supply is determined by where goods reach the buyer, not where ownership changes. Supplies involving inter-state movement remain inter-state even if title passes earlier.
The concept of ‘fixed establishment’ under GST in India is an important one as it impacts service providers and those receiving services and having operations across multiple units located across different States. Its importance stems from the fact that where a person is said to have a fixed establishment in a particular State and can […]
Composite supply under GST is a topic that is worth discussing considering the plethora of Advance Rulings that we have had ever since introduction of GST. Many of these advance rulings on the concept in question have also been contradictory leading to differing opinions on the subject.
