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- 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 ?:- no
Held - We observed that Principal supply of services by the lessor is "renting of immovable property". Electricity charges or incidental charges, m.....
Issue Favourable to Tax Payer ?:- yes
Held - The applicant, is registered as Agent under National Employability Enhancement Mission (‘NEEM') for facilitating and extending support for.....
Issue Favourable to Tax Payer ?:- no
Held - Since none of the conditions envisaged in the provisions of Rule 33 of the GST Rules, 2017 for being a ‘Pure Agent’ have been fulfilled/.....
Issue Favourable to Tax Payer ?:- no
Held - Section 15(1) of CGST Act clearly stipulates that the value of supply of goods or services or both shall be the transaction value, which is .....
Issue Favourable to Tax Payer ?:- no
Held - The applicant has entered into an agreement with the company for supply of labour and in the clause “Description of Work” of the agreeme.....
Issue Favourable to Tax Payer ?:- no
Held - Payment made or to be made by the recipient to the applicant would not only include the payment for the supply of services i.e. “Rental se.....
- 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 ?
