For export of service, the provider should be in India and recipient outside India. But when they have clearly said that recipient is Indian company then it is clear that it will not be termed as export of service.
Continue Reading »Construction services/works contract have always faced the wrath of lawmakers as far as credit is concerned under CENVAT rules. The same plight continues under ..
Continue Reading »The levy of GST on development charges is a matter of dispute as sale of land per se is out of the ambit of GST law.
Continue Reading »GST update on whether composition rate of 1% on turnover of goods and 6% on services applicable simultaneously? 65/2020-21
Continue Reading »The present update seeks to discuss about the divergent advance rulings pronounced by different AARs in the case of same assessee, M/s Macro Digital Imaging Pvt Ltd. where the applicant is registered in different States.
Continue Reading »The final verdict of the Hon'ble Rajasthan High Court is yet to come but if the constitution of AAR and AAAR is declared as arbitrary and unconstitutional, then the fate of numerous decisions rendered till date and their binding nature would be a big question that would remain unanswered.
Continue Reading »GST Update on e-Sanchit for paperless processing
Continue Reading »It is being observed time and again since the implementation of e-way bill mechanism in GST, the goods are being detained for minor discrepancies. However, it was reported recently that the goods were detained even when they were accompanied by valid invoices and e-way bill on the reason of under-valuation.
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