Levy of GST - export of services or not - place of supply - ...

Case Laws GST

May 11, 2024

Levy of GST - export of services or not - place of supply - Intermediary services or independent service - The AAR clarified that the applicant's services to foreign universities/colleges are neither those of an intermediary nor subject to GST. These services qualify as 'export of services', benefiting from GST exemption, provided the payments are received in convertible foreign exchange.

View Source

← Previous Next →

Levy of GST - export of services or not - place of supply - ...

Case Laws GST

May 11, 2024

You may also like:

Place of supply - intermediary services - Export of Services - Only because, the invoices are raised on the person outside India with regard to the commission and...

Levy of GST - export of service or not - intermediary services - The “Commission” received by the Applicant in convertible Foreign Exchange for rendering services as an...

This trade circular clarifies the determination of place of supply and export benefits for advertising services provided by Indian advertising agencies to foreign...

This circular clarifies the determination of place of supply and export benefits for advertising services provided by Indian advertising agencies to foreign clients. Key...

Refund of unutilized CENVAT credit - Export of services - intermediary service - place of provision of service - Sub-contracting for a service is also not an...

Place of supply - intermediary service - Refund of Cenvat Credit - export of services - An intermediary is a person who arranges or facilitates provision of the main...

Levy of GST - distinct person - support services - Export of services or not - place of supply of service - In the present case, the applicant is a company incorporated...

Construction of the pipeline in Bangladesh - Works contract service or not - export of service or not - place of supply of service - The provisions for deemed export...

The circular clarifies the place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. It addresses...

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

This circular clarifies the position regarding advertising services provided by Indian advertising companies/agencies to foreign clients. It addresses three key issues:...

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

Refund of service tax - export of services - Place of provision of service - main contention put forward by the department is that the appellant is an intermediary and...

Refund of service tax paid - Export of services or not - intermediary - Rule 2(f) read with Rule 9 of Place of provision of Service Rules, 2012, clearly provides that...

Levy of GST of advances received - time of supply - supply of goods and supply of services of works contract - the supply/ service under second contract commences...

Quick Updates: