Home Highlights January 2013 Year 2013 This

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1. Levy of GST - food supplied to SEZ area to employees of company - employees can neither be treated as SEZ developer nor as SEZ unit - Benefit of Zero rated supply not available.

2. Levy of GST - supply of goods or services to SEZ unit or SEZ developer - IGST Act - Whether or not the supply of goods and on-site services to customers in SEZ area to...

3. Classification of supply - zero-rated supply - reverse charge mechanism (RCM) - supply of renting of immovable property services provided by the SEZ Authority - By...

4. Place of supply - Rate of GST - Petitioner is the SEZ unit - e-auction by the respondents - taking delivery in the State of auction - the acknowledgment of goods at...

5. Supply made to the SEZ Developers - supply made to the SEZ Developers is an export and no duty is payable. Therefore, the duty paid by the appellant is required to be...

6. Classification of supply - the goods are supplied from a location outside India to a location outside India, i.e., the supply of goods from a place in the non-taxable...

7. Supply of goods & services to SEZ or not - intra-state supply - Place of Provision Rules - Whether the Hotel Accommodation & Restaurant services provided by them, within...

8. GST – services of short term accommodation, conferencing, banqueting etc., provided to a SEZ developer or a SEZ unit shall be treated as an inter-State supply.

9. Denial of rebate claim - Supply of goods to SEZ - Revenue denied claim on the ground that applicant did not supply the goods under Bill of Export - the rebate on duty...

10. Classification of goods - rate of tax - composite supply - supply of goods i.e. fire control systems - The contract includes services like Installation and...

11. Export or not - removal of goods to SEZ without execution of bond - Once it is seen/proved that the goods have actually been sent/supplied to the SEZ units (equivalent...

12. Classification of supply - supply of goods or not - software - the goods which are supplied by the applicant cannot be used without the aid of the computer and has to be...

13. Supply of goods on High Sea Sales - Supply of goods or supply of services - Supply of imported goods on High Sea Sales basis will not be treated as supply of "goods" -...

14. Scope of supply - mere acceptance joint custody of the goods without the rights and privileges of ownership of the goods - Supply of goods cannot happen without the...

15. Rejection of Refund claim - Inverted duty structure - Trading of goods - Purchase @18% of GST and supply @5% to Public Funded Research Institutes - The goods procured...