Web17 Jun 2024 · The petitioner contended that Section 13(8)(b) of the IGST Act seeks to levy GST on services provided to, used and consumed by recipients located outside India and treating the same as intra-state supply leviable to CGST and MGST which is not only illegal, void, arbitrary and unreasonable but also ultra vires Articles 14, 19(1)(g), 21, 286, 246A, … Web22 Sep 2024 · Explanation 1 of Section 8 of the IGST Act provides for the conditions wherein establishments of a person would be treated as establishments of distinct persons, which is reproduced as under: Explanation 1. ––For the purposes of this Act, where a person has, –– (i) an establishment in India and any other establishment outside India;
Circular No. 184/16/2024-GST F. No. CBIC-20001/2/2024 - GST …
Web27 May 2024 · As per Section 8 of CGST ACT: The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:— (a) a composite supply … Web23 Jul 2024 · (8) Where any person chargeable with tax under sub-section (1) or sub-section (3) pays the said tax along with interest payable under section 50 within thirty days of … mermaid movies in english
GST: Clarification relating to export of services - TaxWink
Web7 Feb 2024 · Resale of ships, vessels or aircraft Passenger transportation service or plane service or cruise or boat rental service Training schools for navigating vessels or ships and flying aircraft or planes Engaged in the goods transportation business in trucks or trillers or tractors. Clause (aa) of Section 17 (5) is reproduced below- WebSection 54 (8) of CGST Act 2024: Section 54 (8): Notwithstanding anything contained in sub-section (5), the refundable amount shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to— (a) refund of tax paid on export of goods or services or both or on inputs or input services used in making such export; WebSection 73 (1): Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised for any reason, other than the reason of fraud or any wilful-misstatement or suppression of facts to evade tax, he shall serve notice on the person chargeable … mermaid oasis blue necklace