9911796707
TMI BlogExemption under IGST Notification [ Entry No. 10,10F,10G,10H & 12AA, 42 of IGST ]X X X X Extracts X X X X X X X X Extracts X X X X ..... a non- taxable territory by (a) the Central Government, State Government, Union territory, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession; (b) an entity registered under section 12AA of the Income-tax Act, 1961 for the purposes of providing charitable activities; or (ba) by way of supply of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide India Services supplied by an establishment of a person in India to any establishment of that person outside India, which are treated as establishments of distinct persons in accordance with Explanation 1 in section 8 of the Integrated Goods and Services Tax Act, 2017. The place of supply of the service is outside India in accordance with section 13 of Integrated Goods and Services Tax Act, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in India, or diplomatic agents or career consular officers posted therein shall be entitled to exemption from integrated tax leviable on the import of services subject to the conditions, - (i) that the foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, are entitled to exemption from integrated tax, as stipulated in the certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urpose or for the personal use or use of their family members shall not be available from the date of withdrawal of such certificate. Exemption Entry no. 12AA Services provided by an intermediary when location of both supplier and recipient of goods is outside the taxable territory . Condition:- Following documents shall be maintained for a minimum duration of five years: 1) Copy of Bill of Lading ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
