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- Whether GST is leviable on duty-free shops operating at the departure and arrival terminals of the airport ?
Whether GST is leviable on duty-free shops operating at the departure and arrival terminals of the airport ?
Issue Favourable to Tax Payer ?:- yes
Held - We are also convinced in view of Section 5(2) read with Section 19(1) of the Sale of Goods Act, 1930, that the condition of sale/declaration.....
Issue Favourable to Tax Payer ?:- yes
Held - The transactions effected at the duty free shops at the arrival or departure of the International Airports in India might have taken place w.....
Issue Favourable to Tax Payer ?:- yes
Held - The tax liability on account of supply of goods and service at the Airport Authority of India is revenue neutral issue in the hands of the p.....
Issue Favourable to Tax Payer ?:- yes
Held - It is an admitted fact that the goods which had been brought from foreign countries by the appellant had been kept in bonded warehouses and .....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if the invoice/debit note is missing in Form GSTR-2A/2B or tax remain unpaid by the 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 ?
