IGST

Input Service Distributor in GST- All You want to know

Goods and Services Tax - Input Service Distributor (ISD) means an office of the supplier of goods or services or both which receives tax invoices towards receipt of input services and issues a prescribed document for the purposes of distributing the credit of central tax (CGST)...

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Place of Supply of Service under GST Laws

Goods and Services Tax - Under Section 12 of IGST – This section helps to determine the place of supply of services where both the supplier and recipient are located in India. General provisions - Under section 12(2) in relation to determination of place of supply of services ...

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Tax Incidence – High Sea Sales of Imported Goods – GST

Goods and Services Tax - As provided in GST Laws, all inter-state transactions are subject to IGST. Further, High sea sales of imported goods are akin to inter-state transactions. ...

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Import of Service when will be out of GST

Goods and Services Tax - In this article, we will analyse a scenario where import of service will remain out of the purview of IGST. Facts: An Indian construction company, X & Co having principal place of business in Mumbai and registered under GST has got a contract from the Govt of Maldives for construction of residential complex at Maldives....

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Import of Services under GST Regime

Goods and Services Tax - As per the provisions in schedule I of CGST Act, 2017, the import of services by a taxable person from a related person or from a distinct person as defined in Section 25 of the CGST Act, 2017, in the course or furtherance of business shall be treated as supply even if it is made without any consideration....

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GST: Time to opt Composition scheme & to apply registration cancellation extended

Goods and Services Tax - Taxpayers who were provisionally migrated by virtue of being registered under the existing laws, but who are no longer required to be registered under GST, the period of applying for cancellation of registration is being extended up to 30th September, 2017. ...

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Cabinet approves CGST and IGST (Amendment) Bill, 2017

Goods and Services Tax - The Union Cabinet chaired by Prime Minister Shri Narendra Modi has given its ex-post facto approval for the promulgation of the Central Goods and Services Tax (Extension to Jammu & Kashmir) Ordinance, 2017 and replacement of the Ordinance by the Central Goods and Services Tax (Amendment) Bill, 2017. ...

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Standardized PPT on CGST, IGST & Compensation to States Act, 2017

Goods and Services Tax - Goods & Services Tax (GST) has been implemented w.e.f 1st July 2017. In order to keep the members and other stakeholders abreast Indirect Taxes Committee of ICAI has already released publications namely BGM on GST Acts & Rules, 2017, FAQs & MCQs on GST, Bare Law on GST Acts & Rules etc. To contribute further, […]...

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6 CGST and 2 IGST Notification with 5 GST Rules released by CBEC

Goods and Services Tax - On 19th June 2017 CBEC released Six Central Tax notifications ,  two Integrated Tax notifications paving the way for implementation of GST with effect from 01st July 2017. In Addition to that it also released with Format GST Rules related to Advance Ruling , Anti Profiteering, Appeals and Revision, Assessment and Audit  and E-way. Detai...

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IGST Exemptions approved by GST Council – 11.06.2017

Goods and Services Tax - IGST Exemption under GST- [As per discussions in the 16th GST Council Meeting held on 11th June, 2017. I . Bilateral Commitments – Imports under Agreement between India and Pakistan / Bangladesh for regulation of Bus Service...

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GST on legal services lacks clarity and creating doubts: Delhi HC

J K Mittal & Company Vs. Union Of India & Ors. (Delhi High Court) - In this case Delhi High Court held that as of date there is no clarity on whether all legal services (not restricted to representational services) provided by legal practitioners and firms would be governed by the reverse charge mechanism. ...

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IGST exemption on inter-State supply of skimmed milk powder

Notification No. 30/2017- Integrated Tax (Rate) - (22/09/2017) - Skimmed milk powder, or concentrated milk- When supplied to a distinct person as per sub - section (4) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017), for use in production of milk [for distribution through dairy cooperatives] and not for further supply of skimmed milk po...

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IGST: No refund of un-utilized ITC on supply of corduroy fabrics

Notification No. 29/2017-Integrated Tax (Rate) - (22/09/2017) - Amendments in the notification No.5/2017- Integrated Tax (Rate) dated the 28th June, 2017 prescribing No refund of un-utilized ITC on supply of corduroy fabrics. ...

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IGST notification on GST council decisions regarding GST exemptions

Notification No. 28/2017-Integrated Tax (Rate) - (22/09/2017) - Seeks to amend Notification No. 2/2017- integrated tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding GST exemptions. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 28/2017-Integrated Tax (Rate) New Delhi, the 22nd September, 2017 G.S.R. (E...

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IGST notification to give effect to GST council decisions regarding GST rates

Notification No. 27/2017-Integrated Tax (Rate) - (22/09/2017) - Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraord...

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IGST exemption on supply of heavy water & nuclear fuels to NPCIL

Notification No. 26/2017-Intergrated Tax (Rate) - (21/09/2017) - Notification No. 26/2017-Intergrated Tax (Rate) GST Council, hereby exempts inter-state supply of heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975 ...

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Recent Posts in "IGST"

IGST exemption on inter-State supply of skimmed milk powder

Notification No. 30/2017- Integrated Tax (Rate) (22/09/2017)

Skimmed milk powder, or concentrated milk- When supplied to a distinct person as per sub - section (4) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017), for use in production of milk [for distribution through dairy cooperatives] and not for further supply of skimmed milk powder, or concentrated milk as such....

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IGST: No refund of un-utilized ITC on supply of corduroy fabrics

Notification No. 29/2017-Integrated Tax (Rate) (22/09/2017)

Amendments in the notification No.5/2017- Integrated Tax (Rate) dated the 28th June, 2017 prescribing No refund of un-utilized ITC on supply of corduroy fabrics. ...

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IGST notification on GST council decisions regarding GST exemptions

Notification No. 28/2017-Integrated Tax (Rate) (22/09/2017)

Seeks to amend Notification No. 2/2017- integrated tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding GST exemptions. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 28/2017-Integrated Tax (Rate) New Delhi, the 22nd September, 2017 G.S.R. (E).- In exercise of the powers conferred...

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IGST notification to give effect to GST council decisions regarding GST rates

Notification No. 27/2017-Integrated Tax (Rate) (22/09/2017)

Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (...

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IGST exemption on supply of heavy water & nuclear fuels to NPCIL

Notification No. 26/2017-Intergrated Tax (Rate) (21/09/2017)

Notification No. 26/2017-Intergrated Tax (Rate) GST Council, hereby exempts inter-state supply of heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975 ...

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IGST exemption on tickets of FIFA U-17 World Cup 2017

Notification No. 25/2017-Intergrated Tax (Rate) (21/09/2017)

Notification No. 25/2017-Intergrated Tax (Rate)- Seeks to amend notification No. 09/2017-IT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017 ...

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IGST Rate on Works Contract Services provided to Govt. for non commercial purpose

Notification No. 24/2017-Intergrated Tax (Rate) (21/09/2017)

Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of...

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Registration exemption for ‘Inter-state Supply of Handicrafts’ notified by CBEC

Notification No. 8/2017–Integrated Tax (14/09/2017)

Central Government hereby specifies the persons making inter-State taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the aforesaid Act....

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GST Registration Exemption to Job workers providing Inter-state Supply of Services notified

Notification No. 7/2017–Integrated Tax (14/09/2017)

Central Government hereby specifies the job workers engaged in making inter-State supply of services to a registered person as the category of persons exempted from obtaining registration under the said Act:...

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IGST (Extension to Jammu and Kashmir) Act, 2017

No. 27 OF 2017 (24/08/2017)

The Integrated Goods and Services Tax Act, 2017 and all rules, notifications, schemes and orders made thereunder by the Central Government are hereby extended to, and shall be in force in, the State of Jammu and Kashmir....

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