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A clarification for the determination of the place of supply has been provided by the Central Board of Indirect Taxes and Customs (CBIC). Through the trade and field formations, the board has obtained the representations asking for clarifications about the determination of the place of supply for the case of the supply of the service […]
The Honorable Delhi High Court, in the matter of M/s. Indian Herbal Store Pvt. Ltd. vs. Union of India [W.P.(C) 9908/2021 and W.P.(C) 9912/2021 dated September 15, 2023], granted the writ petition and ruled that Rule 89(4)(C) of the Central Goods and Services Rules, 2017 (“the CGST Rules”) should not be applied retrospectively. The Honorable […]
The Authority for Advance Ruling (AAR), Telangana recently made the announcement stating that Duty Credit Scrips should not be considered as part of the value of exempt supply when calculating GST Input Tax Credit (ITC) reversal. The ruling came in response to an application filed by M/s. Kaveri Exports is a company involved in exporting […]
A GST export invoice, which is similar to a tax invoice and records the things being exported as well as the importer’s balance owing, is provided by a supplier of goods or services. When claiming insurance or as evidence of a transaction between the exporter and importer, the export invoice under GST becomes crucial. In […]
Export Freight for transportation of goods to a place outside India impact of omitting after and before under section 12(8) and section 13(9) of the IGST Act (Budget 2023-24). Finding the Supplying Place of Services In comparison to the place of supply of goods finding the place of supply of service is harder since the […]
The Andhra Pradesh Authority for Advance Ruling (AAR) ruled that the money covered from employees for canteen and transportation would not be subject to the GST. The applicant is an apparel manufacturer named Brandix Apparel India Private Limited. The firm exports apparel outside India. To provide the canteen services to the factory employees, a third-party […]
The Haryana AAR (Authority for Advance Ruling) held that exports of pre-packaged rice classified under 25 kg are applicable for GST (Goods and Services Tax). Moreover, the exporter is responsible for paying GST on the basis of the bill to ship pre-packaged rice categorised for up to 25kg. For example, bill the exporter and ship […]
The Karnataka Authority for Advance Ruling (AAR) ruled that the supply of goods to another country’s customer should not be considered a supply of goods or a supply of services. The applicant is involved in two transactions, according to M.P. Ravi Prasad and Kiran T. Reddy, who make up the two-person bench. The first involves […]
The Maharashtra Authority for Advance Ruling stated that the place of supply of service towards which the incentive obtained will be outside India to draw the purpose of Export u/s 2(6) of IGST,2017. The appellant would be a GST enrolled individual in Maharashtra and is a reseller of Intel products which they intended via several […]
