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- Whether SEZ unit is required to pay GST on receipt of supplies covered under reverse charge mechanism ?
Whether SEZ unit is required to pay GST on receipt of supplies covered under reverse charge mechanism ?
Issue Favourable to Tax Payer ?:- yes
Held - We find that the FAQs on GST, 3rd edition, dated 15.12.2018, on the question of payment of IGST under RCM, when received by an SEZ unit has .....
Issue Favourable to Tax Payer ?:- yes
Held - From the provisions of section 16 (1) and Section 5 (3) of IGST Act it is clear that the intention of the legislature is not to tax the supp.....
Issue Favourable to Tax Payer ?:- no
Held - While the government, vide the said Section 5 (3) of the IGST Act, has notified specified categories of goods and services where tax shall b.....
- 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 ?
