Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Penalty order - Part-B of the e-way bill was not...     TaxTMI    Levy of GST on import / purchase of goods from SEZ...     TaxTMI    Validity of reopening/reassessment - The tribunal...     TaxTMI    Service of SCN - plea of not having accessed the...     TaxTMI    Condonation of delay in filing an appeal before the...     TaxTMI    Levy of service tax - Sale of Bought-Out Spares -...     TaxTMI    Penalty u/s 271 (1) (c) - Income disclosed only...     TaxTMI    Freezing the Demat Accounts of the petitioners -...     TaxTMI    Cancellation of warehouse licenses - Penalty u/s...     TaxTMI    Addition u/s 50C r.w.s. 56(2)(vii) (b) - the buyer...     TaxTMI    Implementation of the Resolution Plan and change in...     TaxTMI    Liability to pay Service Tax when the main...     TaxTMI    Levy of GST on Extra Neutral Alcohol (ENA) supplied...     TaxTMI    Valuation of export goods - Iron Ore Fines -...     TaxTMI    Jurisdiction - power of Joint Commissioner...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Requirement of GST registration - import of services or not - ...

GST

December 23, 2020

Requirement of GST registration - import of services or not - place of supply - Supply of consulting services through sub-station Engineer/ expert of the applicant to OPTCL is not import of service within the meaning of section 2 (11) of the IGST Act. The Engineer/expert belonging to the applicant should be treated as a supplier located in India, and made liable to pay GST, the place of supply being determined in terms of section 12 (2) (a) of the IGST Act - AAR

View Source

 

← Previous Next →

 

You may also like:

  1. Requirement of registration in importing states other than Maharashtra - goods are imported, sold and delivered directly from CFS (Container Freight Station) / DPD...

  2. 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...

  3. Levy of GST - reverse charge mechanism - AGEL is agreed upon that place of supply in present case is determined as per Section 13(8)(b) IGST Act which is the location of...

  4. Requirement for registration levy of service tax - renting of commercial building - Location of GPA holder - Place of supply - the GPA holder is the supplier of service...

  5. Requirement to take GSTIN - Agent - the applicant is only authorized to supply the goods and service under the brand name other taxable person - applicant covers under...

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

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

  8. Levy of tax - import of service - The applicant, with regard to taxability of the impugned service, admitted that the said service amounts to supply in terms of Section...

  9. Refund of unutilized ITC accumulated - Place / location of supply - Export of services or not - OIDAR - supply of service was to be made to M/s. Emirates Defence...

  10. Supply of services or not - GST on services provided by liaison office - requirement of registration of liaison office - Since the parent company in Germany and the...

  11. Classification of services - rate of GST - Intermediary services - Overseas Commission Agent located outside India - In the present case, the import of services shall be...

  12. Demand - supply of technical know-how cannot be taxed under "Consulting Engineering Service" - AT

  13. 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...

  14. MEANING AND SCOPE OF ‘SUPPLY’ UNDER MODEL GST LAW - Goods and Services Tax - GST

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

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Repair and Maintenance Input in case of Immovable property given on rent
H: The High Court upheld the levy of tax and penalty on the petitioner fo...
H: The Rajasthan High Court held that the petition challenging an assessm...
H: The High Court considered a petition seeking condonation of a 34-day d...
H: The Delhi High Court found a violation of natural justice principles i...
H: The Madras High Court addressed a case involving best judgment assessm...
H: The Punjab and Haryana High Court dismissed the petition challenging t...
H: The Punjab and Haryana High Court held that undisclosed income found d...
H: The ITAT Delhi held that the notice issued by a non-jurisdictional Ass...
H: The ITAT Delhi held that Bandwidth charges received by a non-resident ...
H: The ITAT Ahmedabad considered rectification u/s 154 for correct assess...
H: The ITAT Delhi considered the issue of adjusting seized fixed deposits...
H: The legal judgment addressed various issues. Firstly, regarding additi...
H: The key points of the legal judgment by ITAT Delhi are as follows: The...
H: The ITAT Delhi ruled on TDS u/s 195 and disallowance u/s 40(a)(i) for ...
H: In the ITAT Delhi judgment, the primary issue was the denial of benefi...
F: GST ON POST SUPPLY DISCOUNT
N: Amendment in Para 2.31 of the Foreign Trade Policy, 2023 and ITC HS 20...
C: E-Waste (Management) Rules, 2022 — Regarding release of imported consi...
N: Securities and Exchange Board of India (Issue of Capital and Disclosur...
F: Para medico service provided to Gcvernment Hospital under health care ...
A: GST RULES ON APPEALS BEFORE APPELLATE AUTHORITY
A: PARTIES TO REAL ESTATE INVESTMENT TRUSTS – MANAGER
A: Seamless Flow of Input Tax Credit under Goods and Services Tax Act, 2017
A: Constitution of GSTAT: A Chronological Analysis with Time Limit to fil...
A: CONDITIONS OF IBC RESOLUTION PLAN NOT TO BE INTERFERED WITH
C: Undertaking from the producers (who includes the Importer) of the base...
N: Securities and Exchange Board of India (Listing Obligations and Disclo...
A: Liability to pay GST under RCM goes beyond taxable territory
A: ITC is not available for the construction of the immovable property fo...