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- Whether GST is leviable on ocean freight ?
Whether GST is leviable on ocean freight ?
Issue Favourable to Tax Payer ?:- yes
Held - Reliance placed on the Judgment of the Hon'ble Supreme Court of India in Union of India Vs. Mohit Mine.....
Issue Favourable to Tax Payer ?:- yes
Held - The Court is bound by the confines of the IGST and CGST Act to determine if this is a composite supply. It would not .....
Issue Favourable to Tax Payer ?:- no
Held - In terms of the Notification No. 10/2017- Integrated Tax (Rate) dated 28.06.2017 (as amended), in the case of import of goods on CIF b.....
Issue Favourable to Tax Payer ?:- no
Held - The applicant is a limited company incorporated under the Companies Act and engaged in the manufacturing and supply of the paper. Hence, the.....
Issue Favourable to Tax Payer ?:- yes
Held - We have reached to the conclusion that no tax is leviable under the Integrated Goods and Services Tax Act, 2007, on the ocean freight for th.....
Issue Favourable to Tax Payer ?:- yes
Held - The submission was that challenge in this writ petition is covered by judgment dated 23rd January, 2020 made by a Division Bench of High Cou.....
- 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 ?
