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- General Issues
- Zero Rated Supply / Intermediary
- Special Economic Zone
- Whether benefit of zero rating is allowed to SEZ units on all the inward supply of goods or services ?
Whether benefit of zero rating is allowed to SEZ units on all the inward supply of goods or services ?
Issue Favourable to Tax Payer ?:- yes
Held - As per the sub-para (c) of notification no. 15/2009-ST., if the service provided is for use in authorized operations in the SEZ shall be exe.....
Issue Favourable to Tax Payer ?:- yes
Held - Section 16 of the IGST Act, 2017 referred to above deals with Zero rated supply ie. For supplies of goods or services or both, which include.....
Issue Favourable to Tax Payer ?:- yes
Held - Since as per the documents produced along with appeal, there is no dispute in respect of the fact that these services have been provided to .....
- Whether GST is leviable on services received through secondment of employees from outside India ?
- Whether transfer of business to another GSTIN of the same entity qualifies as a going concern transfer ?
- Whether consideration received in Indian Rupees from a bank located outside India qualifies as receipt of foreign convertible exchange ?
