Index - General Issues
1. Scope of Supply
2. Input Tax Credit
3. Refund
4. Zero Rated Supply / Intermediary
5. Audit by Tax Authorities
6. E-way Bill
7. Search and Seizure
8. GST Registrations
9. Demand and Recovery
10. Appeals
11. Payment of tax
12. Input Service Distributor
13. Transitional Credit
14. Offences and Penalties
15. Miscelleneous
Zero Rated Supply / Intermediary
- Exports / Intermediary (7)
- Whether products manufactured as per the requirement of foreign customer is intermediary service ?
- Whether integrated tax can be demanded made on 'Intermediary' services ?
- Whether export remittance can be received under a different GSTIN bank from the one under which the refund claim has been filed?
- Whether after sales support services provided to Indian customers as per agreement with Foreign Customer qualify as zero-rated supply ?
- Whether transaction between Branch Office and Head Office would qualify as export of services ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether supply of goods from a non-taxable territory to a non-taxable territory qualify is taxable ?
- Special Economic Zone (5)
- Whether tax benefit is allowed to SEZ units if good / services are supplied outside the SEZ premises ?
- Whether canteen services / food provided to SEZ employees qualify as Zero rated supply ?
- Whether SEZ units are allowed to file refund of unutilized input tax credit ?
- Whether SEZ unit is required to pay GST on receipt of supplies covered under reverse charge mechanism ?
- Whether benefit of zero rating is allowed to SEZ units on all the inward supply of goods or services ?
