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Aphro Ecommerce Solutions Private Limited Versus Union of India & ORS.

2017 (9) TMI 750 - DELHI HIGH COURT

Interpretation of statute - Rule 96A of the Central Goods and Services Tax Rules, 2017 - Circular No. 4/4/2017 - Prior to the implementation of the Integrated Goods and Service Tax Act, 2017, there was no service tax on the export of services provide .....

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with an export turnover of less than ₹ 1 crore per annum, has to necessarily furnish a bond with a bank guarantee - Such a condition does not apply to an exporter with an annual turnover exceeding ₹ 1 crore. - Quantum of Bond - Held t .....

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nt? - the Respondent states that he would have to seek a clarification on this aspect and requests for a short adjournment. - W.P. (C) No. 7460 of 2017 and C.M. Nos. 30756 of 2017 (stay) & 30757 of 2017 (exemption) - Dated:- 25-8-2017 - MR. S. MURALI .....

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Advocate ORDER C.M. No. 30757/2017 (exemption) 1. Allowed subject to all just exceptions W.P. (C) No. 7460/2017 2. Notice. Mr. Rajesh Gogna, learned CGSC, accepts notice for the Union of India. Mr. Harpreet Singh, learned Senior Standing Counsel, ac .....

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icy Wing), in terms of which any person exporting goods or services without payment of integrated tax is required to furnish a bond or a letter of undertaking ( LUT ) in Form GST RFD-11. Where the exporter has an export turnover of less than ₹ .....

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running bond (with debit/ credit facility) or a one-time bond (separate bond for each consignment/export). It is observed consignment wise bond would be a significant compliance burden on the exporters. It is directed that the exporters shall furnis .....

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tstanding tax liability on exports is within the bond amount. In case the bond amount is insufficient to cover the tax liability in yet to be completed exports, the exporter shall furnish a fresh bond to cover such liability. (emphasis supplied) 4. T .....

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there was no service tax on the export of services provided by the Petitioner. Post the IGST Act, the export services provided by the Petitioner are covered under zero rated supply under Section 16(1)(a) of the IGST Act. In order to avail of the inp .....

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