Levy of GST - ex-factory inter-State supplies - The place (in ...

GST on Ex-Factory Inter-State Supplies Based on Destination as 'Place of Supply' u/s 10(1)(a.

June 6, 2020

Case Laws GST AAR

Levy of GST - ex-factory inter-State supplies - The place (in the other state) where the goods are destined turns out to be the ‘place of supply’ in terms of Sec. 10(1)(a) - Consequently, the ‘location of supplier’ and the ‘place of supply’ fall under different states and the supply qualifies as inter-State supply

View Source

← Previous Next →

Levy of GST - ex-factory inter-State supplies - The place (in ...

GST on Ex-Factory Inter-State Supplies Based on Destination as 'Place of Supply' u/s 10(1)(a.

June 6, 2020

Case Laws GST AAR

You may also like:

Place of supply - Rate of GST - Petitioner is the SEZ unit - e-auction by the respondents - taking delivery in the State of auction - the acknowledgment of goods at...

A recent Circular provides clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 regarding the place of...

Works Contract - applicable rate of GST - AMC services - principal supply or not - Composite supply or not - bundled supply or mixed supply - it is a naturally bundled...

Levy of duty on inter-State sale of electricity - competence of the State legislature - The IGST Act which aims to levy tax on supply of goods which is in course of...

The case concerns the liability of an exporter to pay GST on export freight as CGST & SGST or IGST. The ruling states that post the sunset clause on ocean/air freight,...

GST : 10 POINT SERIES ON SUPPLY - Goods and Services Tax - GST

Classification of goods - GST rate - water chillar plants supplied by the applicant for use in the warships, vessel and submarines to be deployed by the Indian Navy -...

The GST Council approved formation of a GoM on restructuring Compensation Cess to examine revenue impacts on states post-GST implementation. Key points: Karnataka raised...

Absolute Exemption from IGST on inter-State supplies of goods - Notification as amended

Absolute Exemption from IGST on inter-State supplies of goods - Notification as amended

The SC clarified that affiliation services provided by universities to colleges are taxable at 18% GST rate. Affiliation services by educational boards/councils to...

Rate of tax - there cannot be two sales tax, one for the supply inside the State and the other for another State supply. Once the concession is extended as far as the...

Levy of IGST or SGST & CGST - rate of gst - Fixing of Air conditioner & VRV system in Goa for a client (Recipient) registered outside Goa but not registered in Goa - For...

Supply of Services - activity of holding of shares of subsidiary company by holding company - During the proceedings, the Central and State Governments issued...

Exemption from GST - Valuation of supply - providing services of crushing wheat provided by the State Government, into fortified atta which in turn is supplied by the...

Quick Updates: