Posts Tagged ‘Warehouse’

Supply of consumables and spare parts to foreign going vessel not export un...

Posted On October 31st, 2019

Note – Warehoused goods can either be cleared for home consumption or exported. However, when used as stores in a foreign going vessel, such goods are neither taken out of […]

No input tax credit on items forming part of immovable property used for re...

Posted On October 23rd, 2019

Note – Section 17(5) overrides section 16(1) and any input tax credit shall not be available in respect of- (i) works contract services when supplied for construction of an immovable […]

Getting storage space on rent distinct from storage services

Posted On October 22nd, 2019

Note – The applicant has requested the Central Warehousing Corporation for providing storage space at Central Warehouse, Belgaum for storage of PDS commodities belonging to the applicant or its clients […]

Packed food sold at restaurant across the counter cannot be treated as serv...

Posted On October 22nd, 2019

Note – The sale of packed items like packaged food products which cannot be  consumed on as is where is basis and that needs further cooking operations and other packaged […]

Emergence of a different component from processing can result in manufactur...

Posted On October 17th, 2019

Note – The contract is to supply a manufactured product, some of the parts (critical components) are supplied free of cost by the recipient of such supply and some other […]

No IGST liability on goods warehoused or on supply by duty free shop to arr...

Posted On October 10th, 2019

Note – After the introduction of GST, the sales to arriving passengers continue to be sales in and/or from the custom area, as at the point of sale in DFS, […]

Order cannot be maintained where no reasons for conclusions furnished there...

Posted On April 30th, 2019

Note – In the impugned order there is not even a whisper as regards the submissions advanced on behalf of the petitioners, nor have the same been dealt with in […]

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