Jurisdiction of Advance ruling - location of supplier - Export ...

Advance Ruling Jurisdiction on Supplier Location and Export of Services Clarified u/s 97(2)(e) for Tax Clarity.

March 4, 2020

Case Laws GST HC

Jurisdiction of Advance ruling - location of supplier - Export of Services or not - the scope of Section 97(2)(e) is very wide and Parliament has clearly mandated that the latter issue of determination of liability to pay tax on any goods or services or both, should also be matters on which the applicant concerned could seek advance ruling from the Advance Ruling Authority on which the said authority is obliged to render answers thereto. - HC

View Source

← Previous Next →

Jurisdiction of Advance ruling - location of supplier - Export ...

Advance Ruling Jurisdiction on Supplier Location and Export of Services Clarified u/s 97(2)(e) for Tax Clarity.

March 4, 2020

Case Laws GST HC

You may also like:

Insurance Auxiliary Services - brokerage received from overseas reinsurance - Export of service or not - Non receipt of consideration in foreign exchange - the basis of...

The advance ruling mechanism under GST does not envisage giving a ruling to a recipient of supply of goods or services or both about the said supply at supplier end. As...

The Advance Ruling Authority rejected the application made by the applicant for pronouncement of ruling as the questions raised were not covered under any of the clauses...

Place of provision of service - Export of services or not - POPOS Rules - while relying on Rule 2(i)(b)(ii) the revenue ignores the existence of Rule 2(i)(b)(i) while...

Advance Ruling application on maintainability - Reversal of input tax credit to extent of tax element in credit note - no agreement between parties on credit notes not...

Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

The CESTAT allowed the appeal concerning advisory services provided by appellant to JCB UK, determining these constituted export of services under Rule 6A of Service Tax...

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

Levy of CGST and SGST or IGST - Commission agent - Intermediary services or not - sell of machinery of foreign principal in the Indian Territory - sub-section (8)...

Business Auxiliary Services - intermediary services - Sub-section(2) of Section 13 specifically provides that the place of supply of services except the services...

Export of service or not - the marketing services are provided in respect of goods which are made physically available by the recipient of services (i.e. IIUL through...

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

Levy of service tax - Export of services or not - amount has been received in Indian Currency - The tribunal concluded that the service provided by the appellant...

Maintainability of Advance Ruling application - Recipient of supply - if a recipient obtains a ruling on the value to be adopted of his inward supply of goods or...

Classification of services provided by Grant Thornton, India to develop the "Grant Thornton" brand name and the payment received towards reimbursement of "Brand...

Quick Updates: