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- Zero Rated Supply / Intermediary
- Special Economic Zone
- Whether tax benefit is allowed to SEZ units if good / services are supplied outside the SEZ premises ?
Whether tax benefit is allowed to SEZ units if good / services are supplied outside the SEZ premises ?
Issue Favourable to Tax Payer ?:- yes
Held - As regards refund of Rs. 5,548/- for the construction service received from Jay Khodiyar in relation to construction of trenching and pipeli.....
Issue Favourable to Tax Payer ?:- yes
Held - As regards refund of Rs. 5,548/- for the construction service received from Jay Khodiyar in relation to construction of trenching and pipeli.....
Issue Favourable to Tax Payer ?:- yes
Held - It is clear that the provisions in Section 7(5)(b) of the IGST Act, 2017 overrides the provisions in Section 12(3)(c) of the IGST Act, 2017 .....
Issue Favourable to Tax Payer ?:- yes
Held - The supply of accommodation services provided to a SEZ Unit would be treated as a Zero-rated supply and this is subject to the provisions of.....
Issue Favourable to Tax Payer ?:- yes
Held - It is evident that clause (b) of sub-section (1) of Section 16 of the IGST Act, 2018 provides that supply of goods or services or both to a .....
Issue Favourable to Tax Payer ?:- no
Held - It is evident that clause (b) of sub-section (1) of Section 16 of the IGST Act, 2018 provides that supply of goods or services or both to a .....
- 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 ?
