IGST 05

Assistant Commissioner, CGST & Central Excise Vs. Filatex India Ltd. – GSTAT, Surat Bench

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Assistant Commissioner, CGST & Central Excise Vs. Filatex India Ltd. – GSTAT, Surat Bench Read Post »

AL Kabeer ExportersVs. Deputy Commissioner of Customs (Imports) and Ors. – Kerala High Court

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AL Kabeer ExportersVs. Deputy Commissioner of Customs (Imports) and Ors. – Kerala High Court Read Post »

Dhariwal Industries Pvt. Ltd. Vs. Union of India and Anr. – Karnataka High Court

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Dhariwal Industries Pvt. Ltd. Vs. Union of India and Anr. – Karnataka High Court Read Post »

Fastenex Pvt. Ltd. Vs. State Tax Officer (Inspection-VI) – Madras High Court

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Fastenex Pvt. Ltd. Vs. State Tax Officer (Inspection-VI) – Madras High Court Read Post »

State Bank of India Vs. Commercial Central Goods and Service Tax and Central Excise, SLG Commissionerate and Ors. – Calcutta High Court

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State Bank of India Vs. Commercial Central Goods and Service Tax and Central Excise, SLG Commissionerate and Ors. – Calcutta High Court Read Post »

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 »

Directorate General of Goods and Services Tax Intelligence (HQS) and Ors. Vs. Gameskraft Technologies Pvt. Ltd. and Ors. – Supreme Court

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Directorate General of Goods and Services Tax Intelligence (HQS) and Ors. Vs. Gameskraft Technologies Pvt. Ltd. and Ors. – Supreme Court Read Post »

Fateh Education Consulting Pvt. Ltd. Vs. Assistant Commissioner, CGST Division, Wazirpur and Anr. – Delhi High Court

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Fateh Education Consulting Pvt. Ltd. Vs. Assistant Commissioner, CGST Division, Wazirpur and Anr. – Delhi High Court Read Post »

Maruti Enterprises Vs. State of U.P. and Anr. – Allahabad High Court

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Maruti Enterprises Vs. State of U.P. and Anr. – Allahabad High Court 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 »

Where integrated tax is sought to be levied on goods imported into India, the assessment and recovery jurisdiction vests only in customs authorities under the Customs Act read with the proviso to section 5(1) of the IGST Act, and a State GST officer cannot assume such jurisdiction, particularly where the taxpayer stands administratively allotted to the Centre – Avanti Feeds Ltd. and Anr. Vs. Deputy Commissioner of State Tax and Ors. – Andhra Pradesh High Court

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Where integrated tax is sought to be levied on goods imported into India, the assessment and recovery jurisdiction vests only in customs authorities under the Customs Act read with the proviso to section 5(1) of the IGST Act, and a State GST officer cannot assume such jurisdiction, particularly where the taxpayer stands administratively allotted to the Centre – Avanti Feeds Ltd. and Anr. Vs. Deputy Commissioner of State Tax and Ors. – Andhra Pradesh High Court Read Post »

In re: Sanctum Trading Corporation Pvt. Ltd. – Maharashtra AAR (GST)

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In re: Sanctum Trading Corporation Pvt. Ltd. – Maharashtra AAR (GST) Read Post »

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