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Goods and Services Tax - Started By: - Sanjeev Sharma - Dated:- 17-8-2017 Last Replied Date:- 18-8-2017 - As per Section 2(6) of IGST Act, means the supply of any service when,- (i) the supplier of service is located in India; (ii) the recipient of s .....

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of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8; In view of above if services provided to overseas branch would not be eligible as due to specific exclusion for such transactions in the defi .....

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ted the goods or services under custom valuation rule 3 where it states that Buyer and seller are not related and the valuation of goods sold is on a commercial basis . - Reply By Rajagopalan Ranganathan - The Reply = Sir, As per Section 7 (5) (a) of .....

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