Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

Definitions of Accounts Custom frontiers of India and non-taxable online recipient

Goods and Services Tax - GST - By: - Pradeep Jain - Dated:- 7-2-2017 Last Replied Date:- 30-12-1899 - GST DAILY DOSE OF UPDATION BY CA PRADEEP JAIN Taking further to our discussion, we are continuing our discussion the definitions given under Section 2 of revised IGST law and comparing the same with old model GST law to know the changes made in revised law:- Section 2(1) Accounts: the newly added definition reads as follows: Account means an account bearing interest to the depositor, and include .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ct, 1962 (52 of 1962) in which imported goods are ordinarily kept before clearance by customs authorities. This definition is newly inserted so as to cover bonded warehouses and hence clearance title change before crossing customs frontiers will not be subjected to GST. Section 2(19) non-taxable online recipient : the definition reads as follows: means Government, a local authority, a governmental authority, an individual or any person not registered under section 23 19 of the CGST Act, 2017 rec .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version