- Home
- General Issues
- Scope of Supply
- Supply transactions
- Whether reimbursement of expenses is leviable to GST?
Whether reimbursement of expenses is leviable to GST?
Issue Favourable to Tax Payer ?:- yes
Held - A combined reading of the Notification No. 02/2017 dated: 28.06.2017 and rule 33 reveals that the cost of electrical energy supplied by the .....
Issue Favourable to Tax Payer ?:- yes
Held - We note that the issue is no longer res integra. The Hon’ble High Court of Delhi in the case of Intercontinental Consultants & Tec.....
Issue Favourable to Tax Payer ?:- no
Held - We find that the provisions of the Section 15 above are very clear and in unambiguous terms it has been mandated that any amount that the su.....
Issue Favourable to Tax Payer ?:- yes
Held - The issue is as to whether service tax can be demanded on reimbursable expenses. From the show cause itself it is clear that the demand is m.....
Issue Favourable to Tax Payer ?:- no
Held - The contract entered between the applicant and the recipient is for the hiring of DG Set and is a comprehensive contract with the considerat.....
Issue Favourable to Tax Payer ?:- yes
Held - It could be seen from the above that a pure agent would be a person (supplier i.e. applicant in this case) who enters into a contractu.....
- 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 ?
