Posts Tagged ‘User’

Supply and installation of solar power generating sets a composite supply t...

Posted On January 15th, 2025

Note – The supply of the Solar generating Power Station, is a composite supply, it would not amount to a works contract. Applying the principles set out in Commissioner of […]

Clarification on GST liability on vouchers

Posted On January 2nd, 2025

North Block New Delhi, Dated the 31st December, 2024 To, The Principal Chief Commissioners/ Chief Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam / Sir, […]

Outsourced services provided to client abroad is not intermediary service

Posted On November 22nd, 2024

Note – Respondent into ITSS and also into Marketing and Service Support service. Activities involved – (a) identification of customers, (b) providing information and educating potential customers, (c) procuring information […]

Clarification Regarding Implementation of Section 16(5) and Section 16(6) o...

Posted On October 15th, 2024

New Delhi, dated the 15th October, 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: Clarifying […]

Building could qualify as plant if functionality test for providing service...

Posted On October 5th, 2024

Note – The question whether a mall, warehouse or any building other than a hotel or a cinema theatre can be classified as a plant within the meaning of the […]

Clarification Regarding Digitization of Customs Bonded Warehouse Procedures

Posted On October 1st, 2024

New Delhi, the 30th of September, 2024 Subject: Digitization of Customs Bonded Warehouse procedures relating to obtaining Warehouse License, Bond to Bond Movement of warehoused goods, and uploading of Monthly […]

Renting of hostels to students and working women on monthly basis is exempt...

Posted On April 1st, 2024

Note – While adverting to the imposition of GST on hostel accommodation, it has to be looked into as to whether the inmates of the hostel rooms, are using the […]

Payment received through intermediary qualifies for export status

Posted On March 5th, 2024

Note – Regulation 3(3) of the Foreign Exchange Management (Manner of Receipt and Payment) Regulations, 2016 makes it clear that the authorized dealers have been permitted to allow receipts for […]

Clearance granted by the Ministry for usage for non forest purposes is not ...

Posted On January 2nd, 2024

Note – The clearance granted by Ministry of Environment, Forest and Climate Change for usage of the forest land for non forest purposes, cannot be considered as a ‘Declared Service’ […]

Telecommunication services to client outside India is not intermediary serv...

Posted On October 3rd, 2023

Note – The Respondent apart from facilitating main service of telecommunication services also provides services of customer care and customer support services to the end consumers based in Singapore and […]

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