Posts Tagged ‘Agency’

Clarification on advertising services to foreign clients

Posted On September 12th, 2024

New Delhi, dated the 10th September, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All), The Principal Directors General/ Directors General (All). Madam/Sir, Subject: […]

Works contract executed outside India through fixed establishment not liabl...

Posted On August 13th, 2024

Note – A plain reading of Section 13 (4) makes it clear like cloudless sky that the ‘place of supply’ in relation to an immovable property for carrying out construction […]

Forfeiting amount received for cancellation of order is not consideration f...

Posted On August 7th, 2024

Note – The amount received has been forfeited by the appellant subsequent to buyer failing to perform his part of contract with the appellant. The act of forfeiting the amount […]

Investment in mutual funds does not result in exempted service and income c...

Posted On August 6th, 2024

Note – The appellant has invested their income in shares / mutual funds and also sold certain investments. They have acted like any individual who would invest funds in shares […]

Charges for screening test and accreditation of Medical Institutions would ...

Posted On July 31st, 2024

Note – The services provided by the petitioner for conducting screening test and the fees charged for accrediting medical institutions does not fall within the scope of Serial No.66(a) and […]

Hiring goods vehicle on per kilometer basis without connection to destinati...

Posted On July 29th, 2024

Note – The procurement of vehicle or hiring of vehicle on kilometre basis without any connection with the destination or quantity cannot bring the nature of service offered through contractual […]

Clarification regarding GST rates on certain goods

Posted On July 16th, 2024

North Block, New Delhi Date: 15th July, 2024 To The Principal Chief Commissioners/ Principal Directors General, The Chief Commissioners/ Directors General, The Principal Commissioners/ Commissioners of Central Excise & Central […]

IGST Refund cannot be denied due to reasons of ICEGATE data not matching GS...

Posted On June 25th, 2024

Note – IGST refund of tax paid on export of rough diamonds and cut and polished diamonds withheld by Revenue Authorities owing to non-alignment of export data as per ICEGATE […]

Service to subsidiary abroad is export of service and benefit cannot be den...

Posted On June 6th, 2024

Note – Where the petitioner and its subsidiary in Australia are two distinct entities, it cannot be said that the petitioner has not satisfied the requirements of Section 2(6)(v) of […]

Hire of space on bus to GTA for transporting parcels or goods can be covere...

Posted On May 22nd, 2024

Note – The agreement the appellant had with its client did not speak of parcel or postal mail service. The agreement was clear that the purpose of it was to […]

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