103 (1)

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 »

Arumugam Vs. Commissioner of GST & Central Excise and Anr. – Madras High Court

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Arumugam Vs. Commissioner of GST & Central Excise and Anr. – Madras High Court Read Post »

Matters pertaining to refund are outside the purview of the Authority for Advance Ruling – In re: Arjun Knit Wear (Rangasamy Saravanakumar) – Tamil Nadu AAR (GST)

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Matters pertaining to refund are outside the purview of the Authority for Advance Ruling – In re: Arjun Knit Wear (Rangasamy Saravanakumar) – Tamil Nadu AAR (GST) Read Post »

Member subscription and member-oriented seminars conducted by an association for consideration are business under Section 2(17)(e) and supply under Section 7(1)(aa) of the CGST Act, and are not excluded by the principle of mutuality merely because the association’s ultimate objective is to provide exempt healthcare services – In re: Coimbatore Branch of Indian Medical Association (Indian Medical Association) – Tamil Nadu AAR (GST)

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Member subscription and member-oriented seminars conducted by an association for consideration are business under Section 2(17)(e) and supply under Section 7(1)(aa) of the CGST Act, and are not excluded by the principle of mutuality merely because the association’s ultimate objective is to provide exempt healthcare services – In re: Coimbatore Branch of Indian Medical Association (Indian Medical Association) – Tamil Nadu AAR (GST) Read Post »

In re: Dr. Kamakshi Memorial Hospital Pvt. Ltd. – Tamil Nadu AAR (GST)

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In re: Dr. Kamakshi Memorial Hospital Pvt. Ltd. – Tamil Nadu AAR (GST) Read Post »

An advance ruling application seeking clarification on e-way bill generation, validity and procedure is not maintainable under Section 97(2) of the CGST Act, 2017 – In re: Grayeye IT Systems Pvt. Ltd. – Tamil Nadu AAR (GST)

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An advance ruling application seeking clarification on e-way bill generation, validity and procedure is not maintainable under Section 97(2) of the CGST Act, 2017 – In re: Grayeye IT Systems Pvt. Ltd. – Tamil Nadu AAR (GST) Read Post »

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