Experts Query Daily Digest :02 March 2026

Rajkumar Gutti

02 March 2026 at 13:01

Posted On : 02 March 2026

Cloud service

Payment made to Indian company for providing cloud based service. Subscription is for 1 year.
Is tds applicable, if yes which sec.

rmalhotra

02 March 2026 at 11:00

Posted On : 02 March 2026

Selecting Tax Regime while for calculating tax relief on under Section89 of income tax act 1961.

Hence query:-

1 Can for financial years 2021,2022,2023 the tax calculations ( inclusive of arrears of respective years ) be done Sir
During FY 2025-26 some arrears are received and these arrears are of and related to earlier financial years. Where as in current financial year income ( i.e for Assessment Year 2026-27 ) ITR is to be filed under New Tax Regime ( which is now a default regime in individual case ). But for income of earlier financial years i.e 2020-21, 2021-22 .2022-23, the ITRs were earlier filed under Old Regimes in their relevant assessment years.
Now relief under section 89 is to be claimed with calculations and by filing of Gorm10E in assessment year 2026=27.now as per New Tax Regime when ITRs of these FYs were already filed as per Old Regime and time of filing of Revised Returns is also already elapsed.
2. Can there be mismatch allowed of selecting different Tax Regimes for calculating only relief of Section 89. pertaining to past ITRs already filed. OR Tax Regime has to be mandatorily to be same for Relief Calculations and that of ITRs of related Financial Years.
3 Can in above case , New Tax Regime can be chosen for calculating relief under section 89 for earlier financial years, if New Tax Relief turns out to be more beneficial in such case

Please guide point-wise.

Thank You.

komal soni

02 March 2026 at 15:44

Posted On : 02 March 2026

GST ON FOREIGN CLIENT

Dear Expert,
I am working in a Custom Broker firm where all the Customs related work is done on behalf of Importer and Exporter. Recently, one of our client, who is located outside India and does not have office in India, ordered some goods from India. All the Custom related formalities have been done by us and goods have been exported via sea route. Now at the time of billing, IGST shall be charged to that client or not. if IGST should not be charged, then how it will be shown in GSTR-1.

nitin gulati

02 March 2026 at 15:29

Posted On : 02 March 2026

GST on Fresh Juice Center(Sugarcane)

"Restaurant service" means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied. Keeping in view whether Supply of Fresh Fruit Juice by Juice center will be covered in this service taxable @ 5% without ITC OR as Goods taxable @5% as per Notification No 09/2025 SN-133 HSN-2009 -Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. Kindly share opinion