goodsandservicetax Archives

GST on auto/bus booked through E-Commerce Platform

Notification No. 12/2017- Central Tax (Rate), dated 28.06.2017 provided for unconditional exemption from payment of GST in cases of supply of services by auto rickshaws and transportation of passengers by stage carriage other than air-conditioned stage carriage. Subsequently, vide Notification dated 18.11.2021, this exemption was withdrawn for bookings from E-commerce operators. This amendment was challenged …

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GST Refund- validity of amended Rule 89(4)(C)

Case Law / By logitax

Rule 89 of CGST Rules, 2017 deals with application of refund of GST. Rule 89(4)(C) restricts the exporters from claiming refund of ITC in case such exporter is making export via LUT model as the rule restricts the refund claim of unutilized ITC on the export of goods under LUT to the lower of actual …

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GST- Services by Indian EY to Overseas EY

Case Law / By logitax

In case of group of companies having establishment all across the globe, it is very common that they have inter company transactions within group. If a company within group provides service to another company in the same group but situated in other country, will it be treated as export of service or Intermediary service under …

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Gap of E-Way Bill and dispatch date

Case Law / By logitax

E-way bill is a document generated before commencing transportation of goods. If the assessee generates Part B of E-way bill, it is assumed that goods are in movement. However, if e-way bill is generated but transportation is delayed due to some reason, should the assessee cancel E-way bill? Case Details : GST- Gap of ten …

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GST on Ice cream served in restaurant

Case Law / By logitax

Many restaurants serve food items such as ice cream which are not cooked in the restaurant. Ice-cream can be directly sold or can be served as a desert by restaurant. Will it be considered as restaurant service for GST? Case Details : GST on Ice cream served in restaurant Case Related To : HRPL RESTAURANTS …

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goodsandservicetax

GST on auto/bus booked through E-Commerce Platform

GST Refund- validity of amended Rule 89(4)(C)

GST- Services by Indian EY to Overseas EY

Gap of E-Way Bill and dispatch date

GST on Ice cream served in restaurant

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