- Home
- General Issues
- Zero Rated Supply / Intermediary
- Exports / Intermediary
- Whether products manufactured as per the requirement of foreign customer is intermediary service ?
Whether products manufactured as per the requirement of foreign customer is intermediary service ?
Issue Favourable to Tax Payer ?:- yes
Held - On analysis of the above judicial pronouncements, it is respectfully prayed that the Appellant cannot fall under the definition of intermediary as the Appellant is not facilitating any service but providing the service to the OEMs/Machinist on its own account contractually on raising invoice for provision of service on principle to principle basis. Further, no commission has been charged by the Appellant for undertaking the Subject Tran.....
- 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 ?