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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 reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if invoice/debit note does not appear in Form GSTR-2A/2B or tax is not paid by supplier ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
