Petitioner sought to quash the show-cause notice (SCN) demanding ...

Overseas recruiters face IGST scrutiny on expat salaries - Court directs tax body to consider circular.

Case Laws GST

August 21, 2024

Petitioner sought to quash the show-cause notice (SCN) demanding Integrated Goods and Services Tax (IGST) along with interest and penalty on salaries paid to expatriates. The issue pertained to whether the supply of manpower and recruitment services from overseas group entities to the petitioner attracted IGST. The High Court did not delve into the merits but relegated the matter to the stage of reply to the SCN. The authorities were directed to consider the applicability of Circular No. 210/4/2024-GST dated 26.06.2024 while adjudicating the reply. The petitioner was granted three weeks to file the reply from the receipt of the order's certified copy.

View Source

← Previous Next →

Petitioner sought to quash the show-cause notice (SCN) demanding ...

Overseas recruiters face IGST scrutiny on expat salaries - Court directs tax body to consider circular.

Case Laws GST

August 21, 2024

You may also like:

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

This circular clarifies the regularization of refund of IGST availed in contravention of rule 96(10) of Assam GST Rules, 2017, where exporters had imported inputs...

Conversion of “Limited Scrutiny” into “Complete Scrutiny” - Expanding the scope of limited scrutiny assessment without necessary approval - Since the notice under...

Constitutional validity of Section 13(8)(b) read with Section 8(2) of the IGST Act - Supply of intermediary services as intermediary to his overseas customers - Neither...

The Appellate Tribunal considered a case involving the revision u/s 263 of the Act regarding the allowability of deduction of interest claimed u/s 57. The Tribunal held...

Taxability of employee cost reimbursements as Fee for Technical Services (FTS) under the India-Japan tax treaty. The assessee, a Japanese company, seconded employees...

The recent Trade Notice No. 10/2024 addresses a crucial issue concerning the refund of Integrated Goods and Services Tax (IGST) on the export of certain tobacco products....

The circular clarifies the regularization of refund of IGST availed in contravention of Rule 96(10) of CGST Rules, 2017, where exporters had imported inputs without...

Services provided to 'Body Corporate' - Liability of discharge fully service tax liability on works contract or only 50% of tax - The Revenue has proceeded on an...

The case involved the scope of limited scrutiny and the validity of a notice u/s 143(2) of the Income Tax Act. The assessee's case was selected for limited scrutiny to...

The case pertains to the scope of limited scrutiny by the assessing officer regarding computation of capital gains u/s 45 and providing exemption u/s 54B of the Income...

Classification of goods - JAC OLIVOL BODY OIL - When the product itself proclaims to ‘apply daily before or after bath all over your body’, it is difficult for us to...

Scrutiny assessment - conversion of the case from limited scrutiny to complete scrutiny - Bogus purchases - it is very much apparent that the proposal of converting the...

The taxable event for levy of IGST is the inter-state supply of goods and services, including supply in the course of importation. The charging section for collection of...

This circular clarifies the regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, where exporters had imported inputs without...

Quick Updates: