View Full Profile
In this article, we will explore the tax and GST implications of outward secondment arrangements in India, with a focus on Service Permanent Establishment (PE) and Fees for Technical Services (FTS), and examine how these implications are influenced by the provisions of DTAAs between India and other countries.
I am writing to draw your kind attention to the insertion of new Rule 47A in CGST Rules, 2017 with effect from the 1st day of November, 2024, made by the CGST (Second Amendment) Rules, 2024 notified vide Notification no. 20/2024 - Central Tax.
Let us take a look at the genesis of GST, the charging section, which creates a levy of a consumption-based indirect tax on supply of goods or services or both....
The relevant provisions of the law relating to Refund of unutilized ITC on account of supply of services to SEZ
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
Karia Overseas
Ahmedabad
CA
View Details
SMJ global advisors pvt ltd
New Delhi
B.Com
View Details
CAclubindia
