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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 .....

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s a non-resident external account and a non-resident ordinary account New definition of Account has been inserted which refers to bank account. It seems that interest may be exempted from payment of GST. Earlier this definition was not there. It s ma .....

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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 .....

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eiving online information and database access or retrieval services in relation to any purpose other than commerce, industry or any other business or profession, located in taxable territory; Explanation.-For the purposes of this clause, ―gover .....

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