Levy of IGST - removal of goods from the FTWZ unit - In the ...

Exporter to FTWZ Not Required to Register u/s 23(1) of CGST and TNGST Acts for Indian Sales.

February 4, 2019

Case Laws GST AAR

Levy of IGST - removal of goods from the FTWZ unit - In the event the Applicant is exclusively conducting the activity described in their Application of exporting goods to FTWZ and which are subsequently sold to Indian customers who clear the same on payment of appropriate customs duties, they are not liable to registration under Section 23(1) of CGST Act and TNGST Act.

View Source

← Previous Next →

Levy of IGST - removal of goods from the FTWZ unit - In the ...

Exporter to FTWZ Not Required to Register u/s 23(1) of CGST and TNGST Acts for Indian Sales.

February 4, 2019

Case Laws GST AAR

You may also like:

Income from house property - deduction (Vacancy allowance) - Notably the words used in section 23(1)(c) of the Act are “the property is let and was vacant during the...

The case involves the transfer of title of goods from a Free Trade Warehousing Zone (FTWZ) unit to customers in the Domestic Tariff Area (DTA), or multiple transfers...

GST Registration of petitioner - petitioner claims that since it is already registered in Delhi, it cannot be required to be registered at any other place - Section 24...

Income from House property - Vacancy can only follow a state of actual letting, envisaged u/ss. 23(1)(b)/(c). Reduction due to vacancy u/s. 23(1)(c) would accordingly...

Income from vacant house property - income would not be assessed under Section 23(1)(c) but under Section 23(1)(a). - HC

CBIC clarified mandatory GST registration requirements for commission agents under Section 24(vii) of CGST Act. Commission agents must register only when serving taxable...

The ITAT held that the property was actually leased out during the relevant period, rejecting the AO/CIT(A)'s view based on suspicion. The law requires evidence, not...

Charge to income tax in respect of a house property - deemed income - The words “where the property is let” in sections 23(1)(b) and 23(1)(c), thus, represents a state...

Supply of liquor in the restaurant - exempt supply or not - As per Section 9(1) of CGST/TNGST Act, the supply of alcoholic liquor for human consumption, is a non-taxable...

Distribution and eligibility of Input Service Distributor (ISD) credit of Service Tax under Section 140 of the CGST Act 2017 - Petitioner, through its respective...

Levy of IGST - supply of imported goods on High Sea sale basis or supply of goods from FTWZ facilities by the Applicant to the Indian customers - such transactions by...

Income from house property - Deduction u/s 23(1) - Annual mixed use charges paid by the assessee to Municipal Corporation - The said charges is in the nature of...

Transfer of title of goods stored in Free Trade Warehousing Zone (FTWZ) by the appellant to customers in Domestic Tariff Area (DTA) or multiple transfers within FTWZ is...

Facility of LUT extended to all exporters / registered persons subject to conditions

Income from house property u/s 23 - deemed rental income - estimating the fair market rent - it is a settled proposition that , the places where Rent Control Act is not...

Quick Updates: