Goods or not - e-goods - sale/ supply within state - ...

Case Laws GST

December 21, 2020

Goods or not - e-goods - sale/ supply within state - classification of services - rate of GST - goods delivered through CLOUD located outside India - In the absence of complete details and information as available, it is deemed that, the customer is in India which is a taxable territory and since the applicant is also located in India, GST is leviable on such supply of services. - The applicant is required to obtain registration and pay GST under reverse charge mechanism. We reiterate that IGST is applicable under section 5(3) & 5(4) of the IGST Act at the rate mentioned in para 5.4.1 above i.e @18%. - AAR

View Source

← Previous Next →

Goods or not - e-goods - sale/ supply within state - ...

Case Laws GST

December 21, 2020

You may also like:

Classification of goods - rate of GST - The authority ruled that outboard motor engines and spare parts supplied for use in fishing vessels fall under Customs Tariff...

Classification of services - applicability of GST rate - Works Contract - composite supply - receipt of contract for new construction of CBD railway station, platform,...

Classification of service - “Leasing service” against payment of Royalty - rate of GST - royalty for extraction of iron - till 31.12.2018 the rate of GST on the impugned...

Classification of supply - composite supply of services or mixed supply - services for a “Single consolidated Rate” as a package - services like Transportation and...

Classification of service - provision of service including supply of material amounting to transfer of property in goods - The Authority determined that the specific...

Classification of supply of goods/services - rate of GST applicable - Restaurant services - Supply of items such as birthday stickers, candles, birthday caps, Balloon,...

Classification of supply - GST rate - the activities of supply, design, installation, commissioning and testing of solar energy based water pumping systems, whose time...

Classification of goods - rate of GST - sale of solar energy products as Solar Water pumping system as a whole - the supply of solar energy based bore well water pumping...

Classification of Services - GTA Services - consignment note issued by the Applicant - actual transportation done by third party - GST is payable at the Rate of 5%...

Classification of supply of goods/services - rate of GST applicable - composite works contract - The rate of GST on supply of works contract service which is being...

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 -...

Classification of Supply - transfer (sale) of ongoing business / unit - supply of goods or supply of services or supply of goods services - The definition of services...

Classification of services - Goods or service - No VAT may be payable on some goods under the state laws but that does not convert the Works Contract Service into a pure...

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...

Scope of supply - supply of goods or supply of services - printing text books, Lottery tickets, stationery items for State Government - All the activities as mentioned...

Quick Updates: