02 (11)

Services rendered by a foreign group procurement hub to its Indian group entity, being core procurement services supplied on its own account and not ancillary facilitation, are not intermediary services under Sections 2(13) and 13(8)(b) of the IGST Act, and the tax paid thereon as import of services is not refundable though rejection cannot be sustained merely as an afterthought under Section 54 – Dow Chemical International Pvt. Ltd. Vs. Commissioner of State Tax, Mazgaon, Mumbai and Ors. – GSTAT Principal Bench

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Services rendered by a foreign group procurement hub to its Indian group entity, being core procurement services supplied on its own account and not ancillary facilitation, are not intermediary services under Sections 2(13) and 13(8)(b) of the IGST Act, and the tax paid thereon as import of services is not refundable though rejection cannot be sustained merely as an afterthought under Section 54 – Dow Chemical International Pvt. Ltd. Vs. Commissioner of State Tax, Mazgaon, Mumbai and Ors. – GSTAT Principal Bench Read Post »

GST is payable on the commission paid to the director, who is a foreign national, for marketing and sourcing of orders as it falls within the the ambit of Import of Services in terms of Section 2(11) of the IGST Act, 2017 and liable to tax under reverse charge – In Re: Sampurnam Hosieries Impex Pvt. Ltd. – Tamil Nadu AAR (GST)

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GST is payable on the commission paid to the director, who is a foreign national, for marketing and sourcing of orders as it falls within the the ambit of Import of Services in terms of Section 2(11) of the IGST Act, 2017 and liable to tax under reverse charge – In Re: Sampurnam Hosieries Impex Pvt. Ltd. – Tamil Nadu AAR (GST) Read Post »

Settlement of a foreign arbitral award and consequential withdrawal or suspension of enforcement proceedings, absent any independent agreement and separate consideration, do not constitute supply under Section 7 read with Entry 5(e) of Schedule II of the CGST Act – Tata Sons Pvt. Ltd. Vs. Union of India and Ors. – Bombay High Court

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Settlement of a foreign arbitral award and consequential withdrawal or suspension of enforcement proceedings, absent any independent agreement and separate consideration, do not constitute supply under Section 7 read with Entry 5(e) of Schedule II of the CGST Act – Tata Sons Pvt. Ltd. Vs. Union of India and Ors. – Bombay High Court Read Post »

Jashanpal Singh and Anr. Vs. Union of India and Anr. – Punjab & Haryana High Court

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Jashanpal Singh and Anr. Vs. Union of India and Anr. – Punjab & Haryana High Court Read Post »

In re: IVL India Environmental R&D Pvt. Ltd. – Maharashtra AAAR (GST)

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In re: IVL India Environmental R&D Pvt. Ltd. – Maharashtra AAAR (GST) Read Post »

In re: IVL India Environment R&D Pvt. Ltd. – Maharashtra AAR (GST)

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In re: IVL India Environment R&D Pvt. Ltd. – Maharashtra AAR (GST) Read Post »

Union of India and Anr. Vs. Mohit Minerals Pvt. Ltd. – Supreme Court

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Union of India and Anr. Vs. Mohit Minerals Pvt. Ltd. – Supreme Court Read Post »

In re: Workplace Options India Pvt. Ltd. – Karnataka AAAR (GST)

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In re: Workplace Options India Pvt. Ltd. – Karnataka AAAR (GST) Read Post »

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