Levy of GST - diamonds - e-units - The derivative contracts in ...
Derivative Contracts in E-Units Settled Without Physical Diamonds Exempt from GST as Securities Transactions.
August 17, 2018
Case Laws GST AAR
Levy of GST - diamonds - e-units - The derivative contracts in e-Units and settlement thereof would be treated as transactions in securities in case it involves only e-Units without any involvement of physical diamonds and thereby would remain out of the scope of levy under GST.
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