Home Highlights October 2017 Year 2017 This

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1. Entry in relation to exemption of IGST on supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees deleted.

2. Levy of IGST - Export of services or not - telecom services - Place of supply - international Inbound Roaming Services (IIR) and International Long Distance (ILD)...

3. Exemptions on supply of services under IGST Act - Notification as amended

4. Goa government circular clarifying place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. Key...

5. In cases of spectrum allocation where the telecom operator opts for deferred payment instalments as per the Frequency Assignment Letter (FAL) issued by Department of...

6. Refund of IGST - Ocean Freight - The High court acknowledged that the Supreme Court judgment was applicable to the petitioner's case. It observed that the IGST levied on...

7. Reversal of ITC (GST) - Manner of determination of input tax credit in respect of inputs or input services and reversal thereof - Supply of services having place of...

8. Nature of supply - liability to pay tax under IGST or CGST and SGST - though the location of the recipient is outside India, the services supplied are in respect of...

9. Constitutional Validity of levy of IGST on supply of services outside India - providing marketing and promotion services - Export of services - By artificially creating...

10. The circular clarifies the time of supply for GST payment on spectrum allocation services when telecom operators opt for deferred payments. The bidder is liable to pay...

11. The circular clarifies the place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. It addresses...

12. The taxable event for levy of IGST is the inter-state supply of goods and services, including supply in the course of importation. The charging section for collection of...

13. Export of services - The supply of services to Nepal or Bhutan will be deemed to be export of services only if the payment for such services is received by the supplier...

14. Exemption from GST - intra-state supply of services - Services by way of access to a road or a bridge on payment of toll charges falling under the heading 9967 -...

15. Reversal of ITC (GST) - Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases - Supply of services having place...